This study investigates the relationship between Corporate Social Responsibility (CSR) practices and corporate financial performance (CFP) among Micro, Small, and Medium Enterprises (MSMEs) in selected municipalities in Pampanga, with a focus on the moderating role of the owner or manager’s sex. Grounded in stakeholder theory and gender-based leadership perspectives, the research explores whether CSR initiatives, such as community engagement, environmental stewardship, and employee welfare, correlate with profitability and whether this relationship varies based on the sex of the business leader. Utilizing a quantitative–descriptive design, the study surveyed 150 MSME owners and managers through structured questionnaires. Statistical analysis revealed a significant positive relationship between CSR practices and financial performance, indicating that socially responsible initiatives contribute to improved business outcomes. Furthermore, the moderating analysis showed that the sex of the owner or manager did not significantly alter the relationship between CSR and financial performance, suggesting that CSR benefits MSMEs regardless of leadership sex. The findings suggest that integrating CSR into core business strategies can yield competitive advantages for MSMEs, while promoting inclusive leadership development may further strengthen CSR adoption. By highlighting the intersection of CSR, profitability, and inclusivity, this research contributes to the evolving discourse on sustainable entrepreneurship and responsible business practices in the Philippine MSME sector

Keywords: Corporate Social Responsibility (CSR), Micro, Small, and Medium Enterprises (MSMEs), Corporate Financial Performance (CFP), Pampanga, sex