The impact of selected business ethics attributes on the perception of the main ESG objective in the Czech Republic and Slovakia: Research in the small and medium-sized enterprises segment

The results confirm statistically significant links between selected business ethics aspects and perceptions of the main ESG objective. The top factors influencing ESG perceptions are: (1) positive attitudes toward ethical business principles, (2) the presence of ethical codes, and (3) management's support for ethical decision-making and moral integrity. On the other hand, anti-corruption measures did not show a statistically significant impact in either country. These findings provide practical advice for SME managers and ESG policy-makers, highlighting the importance of integrating specific ethical considerations, such as internal attitudes, ethical codes, and leadership support, into ESG strategies. The research demonstrates that business ethics strongly impact sustainability perceptions and that embedding these ethics within corporate culture supports effective ESG implementation.