Corporate Strategy in Relation to Environmental Protection Issues - Firms have a reputation for caring only about profits and for showing scant regard when it comes to the consequences of their actions or their behaviour in relation to environmental protection. We wish to put forward a renewed vision of firms in terms of their corporate social responsibility, one in which the above dichotomy becomes less marked. We will explain in detail the fact that in order to take environmental issues seriously, it is necessary to consider them with regard to corporate change at an institutional level. For this reason we will carry out a critical analysis of the use of an envi- ronmental tax and we will broaden the discussion to include the need for a greater responsibility among economic agents.
Keywords: corporate social responsibility, environment, responsible behaviour, taxation.
JEL classification: Q010, Q560, Q580
Parole chiave: responsabilità sociale di impresa, ambiente, comportamento responsabile, tassazione