Corporate social responsibility is an expected behaviour in Western countries, but the approach still does not have a clear interpretation in Hungary. As a result of the increasing prestige of the CSR approach, socially responsible thinking and action also are expected from the companies operating in Hungary. Company executives carry out CSR activities in many cases – but not consciously. The objective of this research therefore was the development of a guidance and evaluation criteria that can support managers in responsible decision-making and applying the CSR approach to a strategic level. On the other hand, this management tool allows the measurement of CSR excellence in companies therefore, they become comparable in their CSR performance, which offers opportunities for further research. The study presents the development of CSR EMAT and the results achieved through the measurements. Družbena odgovornost podjetij je pričakovano ravnanje v zahodnih državah, vendar še vedno nima jasne opredelitve na Madžarskem. Zaradi vse večjega ugleda družbeno odgovornega pristopa podjetij se pričakujeta tudi družbeno odgovorno razmišljanje in delovanje podjetij, ki delujejo na Madžarskem. Vodstva podjetij v številnih primerih izvajajo dejavnosti družbene odgovornosti podjetij, vendar se tega niti ne zavedajo. Zato je bil cilj te raziskave razvoj smernic in ocenjevalnih kriterijev, ki lahko pomagajo menedžerjem pri odgovornem odločanju in uporabi družbeno odgovornega pristopa podjetij na strateški ravni. Po drugi strani pa to menedžersko orodje omogoča merjenje odličnosti družbene odgovornosti podjetij in primerjavo njihove uspešnosti, kar ponuja priložnosti za nadaljnje raziskave. Študija predstavlja razvoj orodja za upravljanje in ocenjevanje odličnosti družbene odgovornosti podjetij in rezultate, dosežene z meritvami.
