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<span>This study examines the relationship between board members gender and their corporate social responsiveness orientation. An empirical analysis of survey data from 398 corporate directors shows that, compared to their male counterparts, female directors exhibit a stronger orientation toward the discretionary component of corporate responsibility. Male board members, in contrast to female directors, are more concerned about economic performance. Results further reveal no significant differences between the two genders with respect to both the legal and ethical dimensions.</span>

codes of ethics, ethical standards, gender differences, managers’ attitudes,

corporate social responsibility, business ethics, managers, religiousness, students,