What is Shared Value Creation

This study has as its aim to analyze the existence of a possible theoretical relationship between corporate social responsibility (CSR) development and two factors, namely business location and managers' gender. The industrial district (ID) theory serves as the basis to demonstrate the possible influence of location on this type of environment with an improved implementation of social practices. At the same time, the authors will also consider the possible influence of internationalization within the cluster on CSR development since globalization itself can further favor the implementation of CSR practices. The study additionally examines the role that the variable ‘directors' gender', and more precisely, women directors, can play as a key factor in the development of such practices. The implications that the concurrence of these factors might have, along with the future lines of research that would derive therefrom, will finally be considered.