LAUSR

Purpose The purpose of this paper is to question gender identities as the basis for a differentialist conception of how to conceive and practice corporate social responsibility (CSR). Design/methodology/approach This study has used a qualitative approach to study five paths of small and medium-sized entreprises (SMEs) female entrepreneurs. This study selected female entrepreneurs who can bring us rich material, which highlights the relationship between the concepts of gender identity and CSR practices. In this perspective, this study has retained five “revealing” cases. Findings By establishing a break with the ontological experience that contributes to the application of CSR practices as a natural expression of behaviour, this study shows how social relations of sex reproduce but also how social relations are subverted with respect to the requirements relating to CSR practices. Originality/value The main originality of this approach consisted in adopting the concept of “gender inversion”, characteristic of “gender mobility”, to identify the potential and/or effective observable recompositions in the field of managerial behaviours.