Research background: Although experts emphasise the indisputable importance and influence of small and medium-sized enterprises (SMEs) in the economy, many authors highlight the need for further development of the corporate social responsibility (CSR) concept within the context of SMEs. Most empirical studies focus on the perception of CSR from the perspective of customers, employees, or other stakeholders, while the perspective of entrepreneurs remains largely unexplored. Purpose of the article: This study aims to identify and quantify the impact of selected factors, such as business ethics (BE), human resource management (HRM), financial management (FM), and environmental aspects (EA), on the willingness of SMEs to implement CSR in the V4 region. Methods: The attitudes of SME owners and top managers of SMEs were examined using computer-assisted web interviews. Data were collected in June 2022 from a sample of 1,396 SMEs within the V4 region. Quantitative methods, including factor analysis and structural equ