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The aim of this study was to examine the impact of selected ethical factors of business on the perception of defined attributes of decline in the small- and medium-sized enterprise sectors of the V4 countries. The perceptions of ethical business factors between entrepreneurs–engineers and entrepreneurs–non-engineers were evaluated. The study underscores the need for permanent implementation of corporate social responsibility (CSR) analyses from a multilevel perspective that allows the integration of different theoretical frameworks. The results of the study justify the need to carry out deeper structured analyses of the ethical aspects of micro-CSR business at the individual or group level, taking into account multiple categorisation lines. This study also confirms the psychological effects of perceived CSR on a company’s decline. This can be especially advantageous in identifying opportunities for the better use of …