Due to the widely known corporate scandals such as Enron, as well as the financial crisis collapses, the trust in large firms are drastically reduced and have provoked discussion on corporate social responsibility (CSR) and gender diversity on corporate boards.

Corporatations around the world aim to enhance their board diversity practices and disclosure of these exercises.

Therefore, this study aims to analyze the effect of board gender diversity on Corporate Social Responsibility performance in the U.S.