Cultural Architecture of Responsibility: A Cross‐National Analysis of <scp>CSR</scp> Drivers

ABSTRACT This study investigates the influence of national culture on corporate social responsibility (CSR) practices across countries from a stakeholder perspective. Building on the national culture literature, we develop a theoretical framework in which cultural values influence CSR by shaping stakeholders' expectations regarding CSR. We focus on four core cultural dimensions: power distance, individualism, masculinity, and uncertainty avoidance, and hypothesize that the first three are negatively associated with CSR, whereas uncertainty avoidance is positively related to CSR. Furthermore, we examine the moderate role of economic development, suggesting that it amplifies the effects of cultural dimensions on CSR. Employing a longitudinal dataset comprising 11,166 companies from 63 countries over an 11‐year period, our findings provide robust empirical support for these arguments and offer new insights into how culture and economic context jointly shape CSR practices globally.