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The Co‐Optation of Gender Equity Issues in Empirical Business Research: A Systematic Literature Review

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  • Larthia Gaspari
  • Marco Giuliani

Abstract

The aim of this study is to develop a conceptual framework for examining how gender equity issues are co‐opted within CSR activities, focusing on empirical, business‐related studies. The authors investigate how companies navigate the co‐optation of gender equity, its subphenomena, underlying conditions, and employed strategies. A systematic literature review was conducted, followed by a thematic analysis due to the limited research available on this subject. The findings reveal that companies often engage in “CSR‐washing” practices, specifically fem‐washing, gender‐washing, pink‐washing, or rainbow‐washing, depending on the target audience and strategic objectives. These practices typically involve superficial actions or messaging that fail to address structural inequalities, using gender equity themes primarily for reputation management or profit‐driven motives. While this study provides valuable insights, it is limited by its reliance on the Scopus database, which excludes nonindexed sources. Additionally, the subjective nature of thematic analysis may result in varying interpretations by different researchers. Despite these limitations, this study makes a significant contribution to gender‐related CSR research. It offers a systematic overview of the conceptual boundaries, practical manifestations, and contributing factors involved in the co‐optation of gender equity issues. This framework lays a strong foundation for future research, particularly quantitative studies and critical analyses of CSR‐washing strategies. Additionally, it underscores the importance of structural reforms to ensure authentic gendered CSR practices and highlights the need for stronger regulatory frameworks and standardized reporting to enhance transparency and accountability.

Suggested Citation

  • Larthia Gaspari & Marco Giuliani, 2026. "The Co‐Optation of Gender Equity Issues in Empirical Business Research: A Systematic Literature Review," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 35(2), pages 1263-1278, April.
  • Handle: RePEc:wly:buseth:v:35:y:2026:i:2:p:1263-1278
    DOI: 10.1111/beer.12844
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    References listed on IDEAS

    as
    1. James Guthrie & Lee D. Parker, 2012. "Reflections and projections," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(1), pages 6-26, January.
    2. repec:eme:aaaj00:09513571211196829 is not listed on IDEAS
    3. Barbara Orser & Susan Coleman & Yanhong Li, 2020. "Progress or pinkwashing: who benefits from digital women-focused capital funds?," Small Business Economics, Springer, vol. 55(2), pages 363-387, August.
    4. Rosie Walters, 2022. "Varieties of gender wash: towards a framework for critiquing corporate social responsibility in feminist IPE," Review of International Political Economy, Taylor & Francis Journals, vol. 29(5), pages 1577-1600, September.
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    7. repec:eme:aaaj00:aaaj-01-2015-1939 is not listed on IDEAS
    8. Aghaei Chadegani, Arezoo & Salehi, Hadi & Md Yunus, Melor & Farhadi, Hadi & Fooladi, Masood & Farhadi, Maryam & Ale Ebrahim, Nader, 2013. "A Comparison between Two Main Academic Literature Collections: Web of Science and Scopus Databases," MPRA Paper 46898, University Library of Munich, Germany, revised 18 Mar 2013.
    9. James Guthrie & Lee D. Parker, 2012. "Reflections and projections," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(1), pages 6-26, January.
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