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Abstract: In hospitality SMEs, digital transformation is increasingly linked to sustainability goals. However, evidence on how corporate social responsibility (CSR) relates to the adoption of artificial intelligence (AI) in owner-managed firms remains limited. This study ex- amines CSR practices, managerial attitudes toward AI, and AI adoption in micro and small restaurant SMEs in a small European Union (EU) economy. Using survey data from 157 Slovenian restaurant SMEs and structural equation modelling, CSR is conceptualised as an enacted, practice-based orientation. At the same time, managerial attitudes toward AI are modelled as the key mechanism preceding adoption. Results reveal an asymmet- ric relationship between CSR and AI. Employee-related CSR practices, which are mainly institutionalised, do not significantly influence managerial AI attitudes. In contrast, en- vironmental CSR practices are negatively associated with AI attitudes, indicating more cautious evaluations among environmentally responsible managers. Managerial attitudes toward AI are positively and significantly associated with AI adoption, confirming their central role in adoption decisions. Financial performance, measured by objective revenue data, does not emerge as a direct outcome of AI adoption but rather operates as a contex- tual condition shaping how CSR practices relate to managerial attitudes and how those attitudes translate into adoption decisions. Overall, the findings indicate that CSR does not uniformly translate into managerial attitudes toward AI and subsequent AI adoption in restaurant SMEs.
Keywords: corporate social responsibility, artificial intelligence adoption, managerial attitudes, restaurant SMEs, sustainability, financial performance
Published in RUP: 23.03.2026; Views: 359; Downloads: 11
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