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Gender diversity and corporate social responsibility performance: A critical assessment

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  • Wei Qian
  • Kathy Rao
  • Xin Deng

Abstract

Previous research predominantly used quantitative data to examine the relationship between female representation and corporate social responsibility (CSR) performance. Little is known as to how female leaders drive CSR changes in practice. This study explores the complexities and paradoxes of gender roles in CSR engagement based on 20 in‐depth interviews with female leaders. We find that although gender traits from social roles are relevant, women leaders face considerable challenges in navigating the power dynamics prevalent in boardrooms when driving CSR initiatives. The pronounced power imbalance compels them to reframe CSR within the dominant board discourse and mobilise rhetorical and narrative strategies to acquire authority and alter power dynamics within board CSR decisions.

Suggested Citation

  • Wei Qian & Kathy Rao & Xin Deng, 2026. "Gender diversity and corporate social responsibility performance: A critical assessment," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 66(2), pages 2084-2109, June.
    • Handle: RePEc:bla:acctfi:v:66:y:2026:i:2:p:2084-2109
    DOI: 10.1111/acfi.13359
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