The Co‐Optation of Gender Equity Issues in Empirical Business Research: A Systematic Literature Review

ABSTRACT The aim of this study is to develop a conceptual framework for examining how gender equity issues are co‐opted within CSR activities, focusing on empirical, business‐related studies. The authors investigate how companies navigate the co‐optation of gender equity, its subphenomena, underlying conditions, and employed strategies. A systematic literature review was conducted, followed by a thematic analysis due to the limited research available on this subject. The findings reveal that companies often engage in “CSR‐washing” practices, specifically fem‐washing, gender‐washing, pink‐washing, or rainbow‐washing, depending on the target audience and strategic objectives. These practices typically involve superficial actions or messaging that fail to address structural inequalities, using gender equity themes primarily for reputation management or profit‐driven motives. While this study provides valuable insights, it is limited by its reliance on the Scopus database, which excludes nonindexed sources. Additionally, the subjective nature of thematic analysis may result in varying interpretations by different researchers. Despite these limitations, this study makes a significant contribution to gender‐related CSR research. It offers a systematic overview of the conceptual boundaries, practical manifestations, and contributing factors involved in the co‐optation of gender equity issues. This framework lays a strong foundation for future research, particularly quantitative studies and critical analyses of CSR‐washing strategies. Additionally, it underscores the importance of structural reforms to ensure authentic gendered CSR practices and highlights the need for stronger regulatory frameworks and standardized reporting to enhance transparency and accountability.