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Purpose While prior studies highlight a correlation between gender-diverse boards and corporate social responsibility (CSR) initiatives, the underlying mechanism remains unclear. Drawing on institutional logics theory, this paper aims to analyze how CSR and conservative logics are expressed in corporate discourse and linked to the presence of women on boards. Design/methodology/approach This paper examines how institutional logics shape the relationship between board gender diversity and CSR. Using dictionary-based quantitative text analysis of annual reports from a panel of Dutch publicly listed companies (2010–2022), the authors capture how organizational values influence board composition over time. Findings The findings indicate that a CSR logic is associated with subsequent increases in female board representation, while evidence for the effects of conservative logic remains limited. The results also suggest that institutional logics evolve more dynamically than often assumed. Practical implications These insights have practical implications for corporate leaders, policymakers and shareholders: fostering CSR values can improve governance, align organizations with societal demands for ethical leadership and enhance board diversity. Originality/value The study also demonstrates the potential of text-based measures of institutional logics as a methodological tool for analyzing organizational change.
Bommel et al. (Thu,) studied this question.