Scholarlink

<p>This paper develops a Cournot duopoly model with four corporate social responsibility (CSR) scenarios under a precommitment emission tax policy. Specifically, it examines two types of environmental concerns of a CSR firm: self-inflicted environmental damage and total environmental damage. It also considers two CSR approaches: a unified CSR approach and a differentiated CSR approach. The differentiated CSR approach, newly proposed in this paper, assumes that the CSR firm adopts distinct objectives for production and environmental research and development (R&amp;D) decisions, thereby reflecting the reality in which different departments of the firm pursue different goals. Furthermore, two extensions are considered: (1) the case of an abatement subsidy, and (2) duopoly markets (Cournot and Bertrand) with product differentiation. The main findings under the condition that environmental damage is relatively low and R&amp;D cost efficiency is relatively high are as follows: (i) a CSR firm that cares about total environmental damage may cause greater total emissions; (ii) the differentiated CSR approach increases the CSR firm’s net profit; and (iii) an abatement subsidy is more beneficial than an emission tax for firm profitability, environmental outcomes, and social welfare.</p>

错误：搜索内容不能为空，请输入英文关键词
错误：关键词超出字数限制，请精简
高级检索

Environmental concerns of corporate social responsibility (CSR) firm: a unified vs. differentiated CSR approach

  • 期刊论文

  • 发表日期：

    2026年5月22日

查看全文
  • Tian Li

摘要

This paper develops a Cournot duopoly model with four corporate social responsibility (CSR) scenarios under a precommitment emission tax policy. Specifically, it examines two types of environmental concerns of a CSR firm: self-inflicted environmental damage and total environmental damage. It also considers two CSR approaches: a unified CSR approach and a differentiated CSR approach. The differentiated CSR approach, newly proposed in this paper, assumes that the CSR firm adopts distinct objectives for production and environmental research and development (R&D) decisions, thereby reflecting the reality in which different departments of the firm pursue different goals. Furthermore, two extensions are considered: (1) the case of an abatement subsidy, and (2) duopoly markets (Cournot and Bertrand) with product differentiation. The main findings under the condition that environmental damage is relatively low and R&D cost efficiency is relatively high are as follows: (i) a CSR firm that cares about total environmental damage may cause greater total emissions; (ii) the differentiated CSR approach increases the CSR firm’s net profit; and (iii) an abatement subsidy is more beneficial than an emission tax for firm profitability, environmental outcomes, and social welfare.