This study is to illustrate the two-way influencing mechanism of female directors’ gender and corporate social responsibility (CSR) of China’s listed companies. According to an empirical test of 3723 enterprises from 2013 to 2020, it reveals that the presence of female directors—especially female executive directors—contributes to the improvement of CSR. In the stage of back propagation (BP) neural network, the model included the overalls of CSR and macroscopic strategic, fulfillment content, and disclosed technology three dimensions. It randomly selects 100 samples, and via BP neural network, it predicts that the RKS-CSR rating can effectively show that high-CSR lever enhances the presence of female directors in Chinese listed companies and promotes gender balance in directors’ team, thus achieving gender balance and CSR two-way sustainable development.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.