摘要：Are enterprises that achieve a higher level in the CSR continuum model more responsible towards the environment? This is the research problem of this paper. The purpose of the research was to identify whether (and if so, which of the independent variables (<i>X</i>) indicate this) there is a relationship between a higher level of CSR and more responsibility towards the environment? The basis for determining the level of CSR is a proprietary CSR continuum model, built on the basis of the CMMI maturity model and the levels of moral development were according to Kohlberg. STATISTICA 12 was used for data analysis, using the chi-square test of independence and correspondence analysis. The results of the conducted research allow to notice that, in the research sample of 417 business entities, only in the case of two pairs of variables was a significant relationship between the studied variables noticeable. Thus, the obtained results allow for a positive answer to the question posed in the research problem, but only in the case of water management and waste disposal.
