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This research deals with people’s opinions about strategic management of carbon tax by companies, based upon social justice factors. We applied a methodology inspired by cognitive science. The analysis reveals two groups. In the first group, the combination of price increases, low-carbon investment, and the absence of offshoring is seen as acceptable, which is in accordance with distributive and retributive justice. In the second group, any carbon tax management option is acceptable if it allows prices to be maintained, according to restorative justice. These results are relevant in defining CSR strategies and in seeking a balance between the different components of global performance.