In the article “Gender Equality as Smart Economics? A critique of the 2012 World Development Report”, Roberts Adrienne and Susanne Soederberg deal with specifying precise concept “smart economics as gender equality” which is the focal argument of the 2012 World Development Report as well as utilizing feminist Marxian approach to criticize valuable 2012 World Development Report in the changing nature of neoliberal corporatization of global development. Moreover, the main purpose of the article is to show through historical feminist Marxist analysis that World Banks’ and Goldman Sack’s anxiety about poverty reduction, gender equality as “smart economics” project for women equality which gives tremendous opportunities for females acting as entrepreneurs’, to gain equal economic empowerments and economic efficiency in development outcomes overall business case for gender equality are nothing but as a matter of fact is to maintain, enhance and strengthen the essential values of capitalist interest which contains exploitation . In this way, as article suggests, “smart economics” concept is presented by partnerships of the driving financial corporation like `Golden Sachs and World Bank. According to the article, “smart economics” is aimed on promoting gender equality, women’s empowerments and create women as entrepreneurs in the economic field which can be a major growth of GDP. That is to say, gender equality as smart economics project also construct corporate citizenship in the official development discourse. Indeed, “smart economics” emerged as a backdrop of the 2007 crisis by increasing women access to jobs, land rights, financial services as microcredits/microfinance, loans, mortgages, agricultural inputs and infrastructure. Furthermore, as article points out that in order to maintain “business case for gender equality” Goldman also presented “womenomics” and “10.000 movements projects ju