Challenges in the CSR–Competitiveness Relationship Based on the Literature

The paper examines why there is no consistent answer in either the domestic or the international literature on the relationship between corporate social responsibility and competitiveness and the reasons behind this. The topic has been present in the international literature since the 1970s and has come to the fore in Hungary in the last 15 years. There are many different answers concerning the type of relationship between the two concepts, for a variety of reasons. Drawing on previous research, the paper presents a uniform system, details the causes identified and provides a theoretical framework for empirical research to ensure a complex approach and interpretation.