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Research background: There are many scientific papers dealing with the challenges of Corporate Social Responsibility (CSR) implementation at the company level. However, there are few studies dealing with gender difference between female and male managers in the perception towards CSR initiative. Purpose of the article: To understand the differences between male and female managers' behaviour in the process of CSR implementation in companies. Methods: A survey of managers at different levels in Lithuanian Small and Medium Enterprises (SMEs) was performed in 2019. The study focused on the female and male respondents' answers to the participation in CSR implementation, their perception about CSR implementation and the most important issues for them in that process. Findings & Value added: The results of the study indicated that, compared to their male counterparts, female respondents highlighted different factors having impact on successful implementation of CSR initiatives. Female managers were more convinced to the benefits of CSR practices than their male counter-parts. The "Communication skills" were defined as the most important for implementing CSR strategy for the females and "Understanding of CSR strategy" for males. For most of the female managers, "Sociality" was the most important competence necessary for a leader, followed by "Global and holistic thinking", however, the male respondents were more doubtful about all the necessary competencies for a sustainability leader. The main theoretical value added of the paper is elicitation of the differences between male and female managers in the perception of CSR initiatives and necessary skills of a leader for implementing these initiatives in SMEs. The practical and managerial im-plications  were also provided for the strengthening of the CSR activities in SMEs.
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