Abstract

Long‐term corporate social responsibility (CSR) projects are affected by the time span and the decay of CSR level. Different government tax policies and different status of supply chain members also have an impact on CSR performance. Considering these issues, multi‐period dynamic game processes with the supplier and the manufacturer as the Stackelberg leader, respectively, are established. By solving the Hamiltonian function and differential game model, it shows that supplier‐led supply chains have better CSR performance. Leaders and followers invest differently in CSR projects in different periods. Single tax return improves the CSR level more than system tax return.

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