Abstract
In the context of the institutionalization of the sustainable development agenda and the strengthening of corporate social responsibility requirements, the analysis of social and gender differences in ESG (Environmental, Social, Governance) attitudes is of particular importance. The aim of the study is to identify gender differences in ESG socio-value attitudes and to determine the role of the national context in moderating these differences at the crosscountry level. Principal component analysis (PCA) methods were used to isolate the latent structure of ESG attitudes and multiple linear regression analysis (OLS) to assess the impact of gender, institutional trust, social equality, environmental attitudes, and demographic factors. The empirical base was formed on the basis of a cross-national survey (N = 8,291) in the UK, USA, Russia and Kazakhstan. As a result of the PCA, four latent components were identified that explain about 60% of the total variance: traditional gender attitudes, institutional trust, social equality, and environmental orientation. Regression analysis showed a statistically significant influence of gender on attitudes towards traditional gender roles (B = -0.188; p < 0.001), which indicates a more pronounced egalitarian position of women. The greatest contribution to the variation of attitudes was made by institutional trust (β = 0.128; p < 0.001), followed by environmental orientation (β = 0.054; p < 0.001) and support for social equality (β = 0.025; p = 0.020). The gender gap was more pronounced in Kazakhstan and Russia than in the UK and the USA. The results obtained confirm that gender differences in ESG attitudes are stable, but contextually depend on the socio-institutional environment.