Corporate social responsibility (CSR) is increasingly understood as a strategic factor associated with corporate reputation, stakeholder relationships, and consumer attitudes toward socially responsible brands. The aim of this study is to analyze CSR from two complementary perspectives: from the corporate perspective, to examine the extent to which medium-sized and large industrial enterprises operating in Slovakia declare the integration of CSR into their strategy or business practice, and from the consumer perspective, to determine how declared preferences for socially responsible brands differ across generational cohorts of customers. The research is based on two separate questionnaire surveys conducted between December 2024 and May 2025: one focused on consumers and the other on representatives of industrial enterprises. The consumer sample consisted of 331 respondents from the Baby Boomer, X, Y, and Z generations, while the corporate sample included 103 medium-sized and large industrial enterprises. The data were analyzed using descriptive statistics, the chi-square test of independence, and Cramer’s V. The results show that 82.47% of the surveyed enterprises declared some level of engagement in CSR, either as a strategic element or as an emerging component of business practice. The most frequently reported CSR priorities were environmental protection, employee support, and ethical business conduct. The consumer part of the research demonstrated a statistically significant relationship between generational affiliation and declared preference for socially responsible brands (χ2 = 49.62; df = 12; p = 0.0000016), with Cramer’s V = 0.226 indicating a weak-to-moderate association. Since the study is based on declared attitudes and respondents’ self-assessment, its findings cannot be interpreted as evidence of actual consumer purchasing behavior or as an objective verification of the quality of enterprises’ CSR activities. The contribution of the study lies in the parallel examination of the corporate and consumer perspectives on CSR in the context of a smaller Central European economy and in highlighting the importance of generational segmentation for the development of CSR strategy and communication.
Cagala et al. (Tue,) studied this question.