Integrating CSR into Business Strategy: Business Performance Measurement Maturity Profiles in Hospitality SMEs in Hungary and Romania

Integrating Corporate Social Responsibility (CSR) into business strategy requires organizational practices that convert sustainability- and stakeholder-related intentions into measurable and managerially usable information. This study examines whether distinct Business Performance Measurement (BPM) maturity profiles can be identified among hospitality SMEs and how these profiles are associated with sustainability- and stakeholder-oriented measurement practices. BPM maturity is defined as a multidimensional organizational capability reflected in the breadth, integration, monitoring, interpretation, and use of performance information, rather than merely in the possession of a formal measurement system. Using cross-sectional survey data from 600 decision-makers in Hungarian and Romanian accommodation and food service SMEs, the study applies Principal Component Analysis and Two-Step Cluster Analysis. Three profiles emerge: Integrated, Transitional, and Low BPM Maturity. Firms in the Integrated profile report broader use of financial, customer-related, employee-related, sector-specific, and sustainability-oriented performance information, whereas firms in the Low profile report more limited measurement practices. Sustainability- and development-related measurement practices provide the strongest relative contribution to profile differentiation in both national models. The findings demonstrate systematic associations between BPM maturity profiles and sustainability- and stakeholder-oriented measurement practices. They are consistent with the theoretical interpretation that BPM maturity may provide organizational conditions supporting the operationalization of responsible management intentions. However, the cross-sectional design does not establish causal direction, and the study does not directly measure formal CSR implementation or sustainability outcomes.