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-country setting, in which firms choose the country of location, the level of CSR and finally compete in the market ue0 la Bertrand. We show that: i) at equilibrium the two firms choose different levels of CSR, i.e. an "ethical" and a "neutral" firm coexist in 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 CSR in 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.
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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，在这种模型中，企业选择所在地国家/地区，企业社会责任水平，最后在市场中竞争 ue0 la Bertrand。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，即市场上同时存在“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；另外，“道德”公司的选择受消费者对企业社会责任口味的分布的影响，而“中立”公司的选择则受企业社会责任最低国际标准水平的影响。
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