RESUMO
This study of 246 franchise firms in Spain explores differences in Corporate Social Responsibility (CSR) practices as a function of a leader's gender and the industry sector. The results suggest that female-led firms engage more with normative CSR, while male leadership prompts a more instrumental approach. Overall, B2B companies engage more in instrumental CSR, while there are no significant differences between B2B and B2C firms in normative CSR. Interestingly, the results indicate that female-led firms engage more in CSR practices (normative and instrumental) in the B2B sector compared to B2C. Male-led firms, by contrast, tend to do so more in instrumental CSR in the B2C sector, thus operating more instrumentally when the outlook appears more promising. The results challenge existing theories whereby female-led firms may engage more in CSR in the B2C sector as opposed to B2B. The results support theories proposing that female-led firms adopt more of a stewardship theory approach in the B2B sector, building relationships and social capital through activities such as CSR. The findings extend the state-of-the-art on how gender may influence CSR practices in both type (normative or instrumental) and circumstance (B2B or B2C).
