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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Main Authors: He Liang, Xiaomin Sun, Yanli Guo
Format: Article
Language:English
Published: Editura ASE 2025-02-01
Series:Amfiteatru Economic
Subjects:
Online Access:https://www.amfiteatrueconomic.ro/temp/Article_3394.pdf
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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
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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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AT xiaominsun corporatesocialresponsibilitydecisionmakingconsideringmultiplefactorsinaduopolymodel
AT yanliguo corporatesocialresponsibilitydecisionmakingconsideringmultiplefactorsinaduopolymodel