IDEAS home Printed from https://ideas.repec.org/a/aes/amfeco/v27y2025i68p214.html
   My bibliography  Save this article

Corporate Social Responsibility Decision-Making Considering Multiple Factors in a Duopoly Model

Author

Listed:
  • He Liang

    (Dalian Maritime University, Dalian, China)

  • Xiaomin Sun

    (Northeastern University at Qinhuangdao, Qinhuangdao, China)

  • Yanli Guo

    (Liaoning University, Shenyang, China)

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.

Suggested Citation

  • He Liang & Xiaomin Sun & Yanli Guo, 2025. "Corporate Social Responsibility Decision-Making Considering Multiple Factors in a Duopoly Model," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 27(68), pages 214-214, February.
  • Handle: RePEc:aes:amfeco:v:27:y:2025:i:68:p:214
    as

    Download full text from publisher

    File URL: http://www.amfiteatrueconomic.ro/temp/Article_3394.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    CSR; duopoly; tax rate; negative externalities; consumer sensitivity.;
    All these keywords.

    JEL classification:

    • D43 - Microeconomics - - Market Structure, Pricing, and Design - - - Oligopoly and Other Forms of Market Imperfection
    • D62 - Microeconomics - - Welfare Economics - - - Externalities
    • L11 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Production, Pricing, and Market Structure; Size Distribution of Firms

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aes:amfeco:v:27:y:2025:i:68:p:214. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Valentin Dumitru (email available below). General contact details of provider: https://edirc.repec.org/data/aseeero.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.