Purpose: To understand the factors that improve the implementation and reporting of corporate social responsibilities (CSR), this study aims to investigate whether the gender diversity of the board of directors affects CSR disclosure or not. Also, it examines how the political connections of the board members moderate this relationship if this effect exists.

Methodology: Taking into account the theories of social role, gender socialization, and resource dependence, the data related to the Tehran Stock Exchange listed companies active in petrochemical and oil products industries as polluting industries during the years 2015 to 2022 are analyzed using a linear regression model.

Findings: The results of this research show that the effect of gender diversity on CSR disclosure is not statistically significant. One of the possible reasons for this result is the low number of female members in the board of directors of Iranian companies. However, in the presence of the moderating variable of board members' political connections, gender diversity has a negative effect on CSR disclosure, and political connections moderate this relationship.

Contribution: This research examines CSR disclosures at the level of developing countries and emerging economies and thereby expands the lack of literature in this field. Moreover, it uses theories beyond gender socialization, social role, representation theory, and resource dependence and provides a deeper insight into this relationship.