“…Social benefits follow environmental benefits, and concern for and protection of the environment reflects the enterprise's commitment to social responsibility (Gelderman et al, 2021;Usman et al, 2022), which is also the responsibility of the government (Ma and Zhang, 2020), which helps to enhance the image of both in the public mind. The costs paid can sometimes be a driving factor, such as the cost of incinerating or disposing of waste directly in landfills (Dijkgraaf and Vollebergh, 2004); the cost of maintaining facilities and equipment (Frisch et al, 2021) is one of the factors that motivate logistics companies to operate reverse logistics, and the high cost of environmental management can attract the government participation in reverse logistics while prompting enterprises to choose reverse logistics (Wang et al, 2018;Chu et al, 2019;Liu W. et al, 2021). Reddy et al (2020) considered the impact of carbon tax in the design of the reverse logistics network, indicating that the implementation of reverse logistics also comes at a certain environmental cost; similarly, Liu et al (2014) pointed out that the process of remanufacturing also generates different levels of pollution, both providing new ideas for improving the overall environmental benefits; in terms of economic investment, the original construction of reverse logistics system requires a large amount of financial support (Abdulrahman et al, 2014;Zhang et al, 2020), and also requires certain cost investment in the subsequent operation process, such as material consumption in the remanufacturing process (Lv et al, 2021;Ullah et al, 2021;Andersen et al, 2022) and the cost of packaging the waste (Gámez Albán et al, 2015;Meherishi et al, 2021).…”