This article empirically examines the “responsibility-performance” interaction in the process of environmental social responsibility decision-making by enterprises, using the listed companies in the heavy pollution industry as the research sample. We also use the evolutionary game theory to...

I investigate the influence of pretax earnings performance on the relation between corporate social responsibility (CSR) and tax avoidance. Prior studies of the relation between CSR and tax avoidance find mixed results. Based on slack resource theory (Penrose 1959), I predict and find that the...