The findings also indicate differences between the approach companies take to global and regional environmental issues, showing that companies are more involved with regional environmental issues. No study has been conducted in the Slovak Republic on the impact of the size parameter of a company on CSR activities in the environmental area comparing small, medium, and large enterprises. The results of the study suggest the potential impact of the legislative obligation to disclose non-financial information (CSR activities) on involvement in CSR, where only large companies have this obligation. An important aspect of the study was to identify the influence of the size of a company on the involvement in CSR. Today, corporate environmental responsibility is coming to the fore with the aim of solving global and regional environmental issues. TheĪim of this approach is to achieve sustainability through three basic pillars: the economic, social, and environmental. Corporate social responsibility (CSR) has been a highly debated topic in recent years.
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