A Review Of Board Gender Diversity And Corporate Social Responsibility In Nigeria

Abstract

This study critically examined the relationship between board gender diversity and Corporate Social Responsibility (CSR) in Nigeria through a systematic review of empirical literature. The study was motivated by the increasing recognition of gender diversity as an important corporate governance mechanism and the persistent inconsistency in empirical evidence regarding its influence on CSR outcomes. A Systematic Literature Review (SLR) approach was adopted to ensure a transparent and rigorous synthesis of existing studies. Relevant peer reviewed articles were retrieved from Scopus, Web of Science, and Google Scholar using predefined search criteria, resulting in the inclusion of twenty seven empirical studies that met the established eligibility requirements. The review revealed that board gender diversity generally contributes positively to CSR disclosure, sustainability reporting, environmental responsibility, corporate philanthropy, stakeholder engagement, and corporate accountability. However, these positive outcomes were found to depend largely on complementary governance mechanisms, including board independence, institutional quality, regulatory enforcement, ownership structure, and organizational culture. The findings further showed that the Nigerian literature is characterized by methodological limitations, including the predominance of cross-sectional designs, sector-specific investigations, and reliance on disclosure-based proxies that provide limited insight into actual CSR performance. The review concludes that board gender diversity should be regarded as an important governance resource whose effectiveness depends on the extent to which female directors participate meaningfully in strategic decision-making rather than their numerical representation alone. The study contributes to the corporate governance literature by providing an integrated synthesis of fragmented empirical evidence and identifying important theoretical, methodological, and contextual gaps that offer valuable directions for future research and policy development aimed at strengthening sustainable corporate governance in Nigeria.