| 摘要: | 本文旨在探討在環保意識抬頭的社會下，廠商開始有企業社會責任 (corporate social responsibility, CSR) 的意識，在政府進行環境稅時，針對廠商重視CSR與否，探討對於廠商與社會的影響。本文假設市場上有兩家廠商，進行Cournot 競爭，針對兩家廠商皆不重視CSR、兩家廠商皆重視CSR程度相同以及兩家廠商重視CSR程度不同，三種狀況對污染防治研發、產量、廠商效用與福利進行比較。
結果發現，當單位污染量較小時，廠商越重視CSR會使廠商的最適研發量與最適產量越高，但受到單位污染量的影響也越大，因此在污染超過一範圍時，廠商越重視CSR反而會使最適研發量與最適產量越低，且越不重視環境的廠商，會有越好的最適研發量與最適產量。
藉由各述分析，在單位污染較小時，當環境稅的增加時，對越重視CSR的廠商越有利，且越多廠商重視CSR，社會福利也會越好。廠商重視CSR所帶來的力量，會與政府進行課環境稅的有類似效果，若政府能夠透過規範、完善的推廣，使得廠商願進行CSR活動的話，就能夠彌補政府課環境稅的困難。
;In this paper, we analyze the impact of the firms and society, whether the firms pay attention to corporate social responsibility (CSR) when the government taxation for environmental. Assume there are two firms in a Cournot Competition. We use three situation to compare pollution prevention and research, output, firm effectiveness and social welfare.
We show when the unit pollution is small, the more the firm pays attention to CSR, the higher the optimal research and output, but the greater the impact on the unit pollution. Therefore, when the pollution exceeds a certain range, the more the firms pay more attention to the CSR, the lower the optimal research and output, and the less the firms who pay more attention to the environment, the better the optimal research and t output.
After generalizing this model, we found when the unit pollution is small, in the environmental tax increases, the more manufacturers pay attention to CSR, the better social welfare will be. The power that the firms attach importance to the CSR have similar effects with the government′s environmental tax. If the government can conduct the firms to CSR activities through standardization and better promotion, it will be able to make up the difficulty of government environmental tax. |
