Culture has been mentioned and studied for an extended period. Great and world- renowned researchers such as Geert Hofstede and Shalom Schwartz have theorized that we as a civilization are made up of different cultural dimensions that guide us to live our lives. This led to many researchers raised question how far culture affects our everyday life, how business is conducted, how legal system are different throughout the world and whether culture influence how businesses conducted cultural social responsibility (CSR) practices in their home and host country(s). There has been an abundance number of studies that have examined the effect of the culture towards CSR practices in developed markets such as the United States of America, Canada, Great Britain, Germany, Switzerland, and many more. Still, there is a limited amount of research that took place in the emerging market. The importance of emerging markets is that they have the capability and potential to become the next economic powerhouse that could take over as the world superpower in the near future. Using data from 700 companies from 25 countries across Asia, America, Africa, and Europe, this study examines the influence or effect of national culture towards CSR practices in the emerging markets in the 2019 period (Before the Covid-19 financial crisis). Results showed that multilevel supports but nonsignificant where it showed positive correlations on all of the four hypotheses, while pairwise doesn’t support, but some are significant. This research gives other researchers a much clearer sense of how big the effect or impact of national culture on CSR practices conducted by companies in the host country.

---

Budaya sudah dikenal dan dipelajari dalam waktu yang lama. Banyak peneliti terkenal dan diakui dunia seperti Geert Hofstede dan Shalom Schwartz berpendapat bahwa kita sebagai manusia terbentuk dari berbagai macam dimensi budaya. Hal ini membuat para peneliti bertanya-tanya seberapa besar dampak budaya dalam kehidupan kita sehari-hari, seperti dalam bisnis, dalam terciptanya sistem hukum di berbagai belahan dunia, dan bagaimana Corporate Social Responsibility (CSR) diterapkan. Sudah banyak penelitian yang dilakukan tentang dampak budaya dalam CSR di negara maju, namun tidak demikian di negara berkembang yang tergolong terbatas padahal negara berkembang tersebut mempunyai potensi untuk menjadi negara besar dan adidaya di masa mendatang. Dengan menggunakan data dari 700 perusahaan dari 25 negara yang tersebar di berbagai benua, penelitian ini bertujuan untuk mengetahui efek dari budaya terhadap CSR di tahun 2019 (sebelum pandemi dimulai). Hasil dari penelitian ini menunjukan bahwa multilevel mendukung bahwa dimensi budaya berpengaruh terhadap CSR walau tidak signifikan. Penelitian ini menunjukan hasil korelasi positif di 4 hipotesis. Namun, pairwise tidak mendukung sama sekali, tapi ada beberapa yang signifikan. Penelitian ini dapat memberikan gambaran lebih detail untuk peneliti lain tentang efek budaya terhadap CSR yang dilakukan oleh perusahaan di negara lain.