Strategic management of the carbon tax by companies: the challenges of global performance.

Summary This research is interested in the opinion of individuals, concerning the strategic management of the carbon tax by companies, according to social justice factors. To do so, it applies a technique borrowed from cognitive sciences. It leads to two clusters. The first cluster is composed of individuals who find acceptable the combination of the following three choices for managing the carbon tax: price increase, "low carbon" investments and no relocation, in accordance with distributive and retributive justice. The members of the second cluster, on the other hand, find acceptable any carbon tax management choice that allows prices to be maintained according to restorative justice. These results should be considered when defining CSR strategies and seeking a balance between the various components of overall performance.