The study looked at how emission taxes and environmental corporate social responsibility (ECSR) are related in business strategies. They compared two game scenarios: one where taxes come first, then ECSR, and one where ECSR comes first, then taxes. They found that starting with taxes always leads to higher taxes, but lower ECSR in some cases. Cournot competition generally results in lower ECSR, while Bertrand competition can lead to higher ECSR in certain situations. Overall, firms tend to choose Cournot competition when committing to ECSR first, regardless of other factors.