Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/318592 
Year of Publication: 
2025
Citation: 
[Journal:] Amfiteatru Economic [ISSN:] 2247-9104 [Volume:] 27 [Issue:] 68 [Year:] 2025 [Pages:] 214-233
Publisher: 
The Bucharest University of Economic Studies, Bucharest
Abstract: 
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.
Subjects: 
CSR
duopoly
tax rate
negative externalities
consumer sensitivity
JEL: 
D43
D62
L11
Persistent Identifier of the first edition: 
Creative Commons License: 
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Document Type: 
Article

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