It doesn't make sense in the context that it's frequently brought up in. Often when women say they are working towards forgiveness towards the people who have hurt them, they mean that they are coming to terms with it in themselves with the goal that the past will no longer inhibit them.
Forgiveness is one of those qualities that potentially exists when one considers the person who is being forgiven, or unforgiven, as an agent with free will, who is fallible but capable of reflection, and who strives for goodness. Forgiveness is the acknowledgement that the other person is a human and may slip up but ultimately has good intentions. Now, how many men do you know who meet a single criterion? More often than not, the thought process of males is: "I did it, so it was the right thing to do." They are incapable of introspection or understanding beyond this because they believe that they are never wrong, and that is why it is a waste of time to speak of forgiving men. When confronted with a logical explanation of what they did, the consequences of it, and why it was wrong, they will shut down and enter denial mode. Women are aware when they make mistakes, or if not immediately so, they are willing to accept that a mistake they did not recognize may have been made and are usually willing to listen to the other party. How they respond to that acknowledgement determines whether it is worthwhile to extend the olive branch. Sometimes forgiving people can be a positive experience, if it is applicable to the situation.
It is not sensible to forgive men; they are not human.