Corporate Social Responsibility Decision-Making Considering Multiple Factors in a Duopoly Model
This study constructs a duopoly model considering corporate social responsibility (CSR), examines the results of different CSR decisions, and analyzes how factors like CSR level, tax rates, externalities, and consumer sensitivity affect results. The findings show that these factors have complex i...
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| Format: | Article |
| Language: | English |
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Editura ASE
2025-02-01
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| Series: | Amfiteatru Economic |
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| Online Access: | https://www.amfiteatrueconomic.ro/temp/Article_3394.pdf |
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| _version_ | 1849251032705531904 |
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| author | He Liang Xiaomin Sun Yanli Guo |
| author_facet | He Liang Xiaomin Sun Yanli Guo |
| author_sort | He Liang |
| collection | DOAJ |
| description | This study constructs a duopoly model considering corporate social responsibility (CSR),
examines the results of different CSR decisions, and analyzes how factors like CSR level,
tax rates, externalities, and consumer sensitivity affect results. The findings show that these
factors have complex impacts and that the implementation of CSR can create a win-win
situation under certain conditions. Firms should consider the CSR actions of their
competitors and pay careful attention to taxes, externalities, and consumer sensitivity when
making CSR decisions. Implementing CSR benefits firms when CSR levels and tax rates
are within a specific range. When consumer sensitivity is high or negative externalities are
large, it is conducive to promoting a more active implementation of CSR, thus helping
firms obtain higher returns or reduce negative externalities. |
| format | Article |
| id | doaj-art-f8b8b07ce4a34db7beb2854d2c520f01 |
| institution | Kabale University |
| issn | 1582-9146 2247-9104 |
| language | English |
| publishDate | 2025-02-01 |
| publisher | Editura ASE |
| record_format | Article |
| series | Amfiteatru Economic |
| spelling | doaj-art-f8b8b07ce4a34db7beb2854d2c520f012025-08-20T03:57:04ZengEditura ASEAmfiteatru Economic1582-91462247-91042025-02-012768214 23310.24818/EA/2025/68/214 Corporate Social Responsibility Decision-Making Considering Multiple Factors in a Duopoly ModelHe Liang0https://orcid.org/0009-0005-7639-4303Xiaomin Sun 1https://orcid.org/0009-0003-9321-9692 Yanli Guo2https://orcid.org/0009-0003-7932-6301Dalian Maritime University, Dalian, ChinaNortheastern University at Qinhuangdao, Qinhuangdao, ChinaLiaoning University, Shenyang, ChinaThis study constructs a duopoly model considering corporate social responsibility (CSR), examines the results of different CSR decisions, and analyzes how factors like CSR level, tax rates, externalities, and consumer sensitivity affect results. The findings show that these factors have complex impacts and that the implementation of CSR can create a win-win situation under certain conditions. Firms should consider the CSR actions of their competitors and pay careful attention to taxes, externalities, and consumer sensitivity when making CSR decisions. Implementing CSR benefits firms when CSR levels and tax rates are within a specific range. When consumer sensitivity is high or negative externalities are large, it is conducive to promoting a more active implementation of CSR, thus helping firms obtain higher returns or reduce negative externalities. https://www.amfiteatrueconomic.ro/temp/Article_3394.pdfcsrduopolytax ratenegative externalitiesconsumer sensitivity |
| spellingShingle | He Liang Xiaomin Sun Yanli Guo Corporate Social Responsibility Decision-Making Considering Multiple Factors in a Duopoly Model Amfiteatru Economic csr duopoly tax rate negative externalities consumer sensitivity |
| title | Corporate Social Responsibility Decision-Making Considering Multiple Factors in a Duopoly Model |
| title_full | Corporate Social Responsibility Decision-Making Considering Multiple Factors in a Duopoly Model |
| title_fullStr | Corporate Social Responsibility Decision-Making Considering Multiple Factors in a Duopoly Model |
| title_full_unstemmed | Corporate Social Responsibility Decision-Making Considering Multiple Factors in a Duopoly Model |
| title_short | Corporate Social Responsibility Decision-Making Considering Multiple Factors in a Duopoly Model |
| title_sort | corporate social responsibility decision making considering multiple factors in a duopoly model |
| topic | csr duopoly tax rate negative externalities consumer sensitivity |
| url | https://www.amfiteatrueconomic.ro/temp/Article_3394.pdf |
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