We adopt a framework of vertical differentiation to study the issue of Corporate Social Responsibility (CSR). We develop a model of duopoly in a two-countryudsetting, in which firms choose the country of location, the level of CSR and finally compete in the market à la Bertrand. We show that: i) at equilibrium the two firms choose different levels of CSR, i.e. an "ethical" and a "neutral" firm coexistudin the market; ii) regardless of its location choice, the “neutral” firm undertakes a level of CSR equal to the minimum international standard; iii) the location choice of both the "ethical" and the "neutral" firm depends on the relative costs of CSRudin the two countries; in addition the choice of the “ethical” firm is influenced by the distribution of consumers' tastes for CSR, while the choice of the “neutral” firm is affected by the level of the minimum international standard for CSR.ud
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机译：我们采用纵向差异化框架来研究企业社会责任（CSR）问题。我们在两个国家/地区建立了双头垄断模型，企业在其中选择地点所在的国家/地区，企业社会责任的级别，最后在Bertrand市场中竞争。我们表明：i）在均衡状态下，两家公司选择不同水平的企业社会责任，即市场中共存“道德”和“中立”的公司。 ii）“中性”公司无论选择何种地点，其企业社会责任水平都等于最低国际标准； iii）“道德”和“中立”公司的地点选择取决于两国企业社会责任的相对成本；此外，“道德”公司的选择受消费者对企业社会责任偏好的分布的影响，而“中立”公司的选择则受企业社会责任的最低国际标准水平影响。 ud
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