Culture, Motivational Attributes and Employees’ Perception towards CSR Practices: Evidence from Pakistan

The purpose of this paper is to analyze the employees–corporate social responsibility (CSR) relationship by studying the influence of two cultural values – collectivism and masculinity – on the formation of CSR perceptions. We adopted the theoretical framework proposed by Hur and Kim (2017), in which Hofstede’s cultural framework was proposed to explain the effect of the cultural values on employees’ perceptions of CSR practices with the mediatory role of motivational attributions. To establish this framework empirically on Pakistan, a survey questionnaire was used to collect data from 190 employees in Pakistan. Data analysis was performed using SEM and CFA. The results indicate that collectivistic (masculine) values were positively (negatively) related to perceptions of CSR. Furthermore, intrinsic attributions of CSR initiatives mediate the positive relationship between collectivism and CSR perceptions and the negative relationship between masculinity and CSR perceptions. These findings suggest that managers must seek to understand employees’ cultural characteristics and the attributions of CSR motivations in order to engage them in driving CSR practices effectively and displaying a positive image of an organization.


1.1-BACKGROUND OF STUDY
In recent days, corporate social responsibility is no more a competitive advantage but has turned into a firm's strategic necessity (Falkenberg & Brunsael, 2011).
According to a recent global study of managers, two-thirds of respondents view investments in CSR as a competitive necessity, with another 68 % upping their CSR commitments.
Studies have consistently verified the benefits of doing CSR practices for organizational stakeholders, specifically, shareholders', management and consumers (Story & Neves, 2014).If any organization decides not to engage in CSR, it may harm its brand and reputation which will cause a shortfall in long term profitability. On the other hand, if it is engaged in CSR activities by cutting budgets of its employees or mistreating employees, it will also not benefit a firm. So it is crucial for the management to engage employees in CSR practices and highlighting the intrinsic attributes of CSR, the firm is doing for its stakeholders. So, it is crucial for companies to engage stakeholders in order to implement their CSR practices successfully, and employees are one primary and most important group of such stakeholders ( Zhang, 2010). However, organization is usually unaware of how employees perceive and whether they admire such organizational exertions in CSR (Kuoppala, Lamminpa¨a, Tomppo, Sc, & Hinkka, 2011). Data from CCL's World Leadership Study also support this finding: employees' perceptions of their organizations' concern for community and environment is linked to their level of organizational commitment.
Employees' perceptions of CSR make a unique and positive contribution to overall commitment. That is, the higher an employee rates their organization's corporate citizenship level, the more committed they are to the organization (Stawisk, Deal, & Gentry, 2010).
However, culture plays a vital role in setting perception regarding CSR. According to (Crane & Matten, 2004), Culture has a significant effect on ethical beliefs and CSR evaluations. Moreover, Ethical decision-making, ethical orientation and ethical values are highly influenced by culture (Hunt & Vitell, 1986). Consequently, people from cultures or countries may believe that companies have varying societal responsibilities, leading them to have varying insights of CSR activities (Agudo-Valiente, Ayerbe, & Figueras, 2015).
In this article, we will discuss the work of Hofstede (1979Hofstede ( , 1980Hofstede ( , 1983Hofstede ( , 1984; who provided a wellknown framework in which he which the mindset of managers, the corporate within the context of a set of cultural dimensions characteristic of different societies can be studied. To understand the effect of cultural values, we introduce employees' attributions of CSR as possible mediators linking cultural values to CSR perceptions.

PROBLEM STATEMENT
The most important task a corporate executive performs is to manage all stakeholders, including corporate shareholders. In these days, a new concept is attached in CSR i.e. protection of natural environment and local community development along with the betterment of employees and customers at the same time. Culture plays a vital role in driving a society's basic thoughts, values and behaviors' and thus has an important role in setting the perception and value of CSR (Katz, Swanson, & Nelson, 2001).It is the culture that has developed variety of values that are often reflected at individual level (Izraeli, 1998). So, it is important for the organizations to analyze cultural aspects with respect to building perceptions of employees of its CSR initiatives. The problem, usually observed in the organizations is that it is misunderstood in Pakistan that CSR is totally linked with enhancing consumers' attachment and loyalty with the brand and gaining financial outcomes. Well-being which was the basic factor of doing CSR is totally ignored.
Moreover, it is also a misconception that employees have nothing to do with it. According to ( Campbell, 2007), in recent days, organizations if avoid themselves getting engaged in CSR may endanger their brand and reputation. On the other hand, companies may also be criticized by their stakeholders if they initiate CSR activities by skimping on product quality or by mistreating employees. So in these days, it is equally important for the management to build employees' perception regarding its CSR programs. Organizations also faces problem in the context of culture. They have few knowledge about the aspects of culture so in this research paper it is guided how organizations can attach different cultural dimensions' to analyze employees' perception of CSR, for example, in this research paper it is analyzed how two cultural dimensions i.e. Employees Collectivism and Employees Masculinity of Hofstede cultural framework impact on formation of employees perception regarding organization's CSR programs. Once the organization is able to understand the employees' perceptions of CSR thoroughly, they will be able to mold it according to the desired strategic objectives of CSR.

GAP ANALYSIS
Beyond an initial debate over whether corporations ought to engage in CSR, much of the literature on CSR has focused on determining the specific meanings of CSR as well as the practical methods for implementing CSR in order to maximize financial wealth and improving consumer perception towards CSR. For example, (Story & Neves, 2014), (Eilbirt & Parket, 1973), (Hur & Kim, 2007). However, little research was done towards employees' aspect of CSR in Pakistan and other world. For example (Story & Neves, 2014) discusses how corporate social responsibility impact the performance of employees. It was found that employee task performance and employees attribute both intrinsic and extrinsic motives for CSR have a significant relationship. Moreover, when employees perceive that their organization invests in a CSR practice that is both intrinsic and extrinsic, they also tend to exert extra effort in their work. However, this paper ignored the different cultural aspect which also influences employees' perception and ultimately impact on employees' performance. Another studies conducted in China by (Zhu, Hang, Liu, & Kee-, 2012) to analyze how employees perceive organizational efforts in corporate social responsibility.
Results of the research show that employee involvement is important for a company to successfully implement its CSR practices. Perception of corporate citizenship including CSR practices by companies influences affectively commitment by employees. However, that study was limited in revealing how to increase employee effort by jointly increasing perceived company effort and employee satisfaction need. (Hofman & Newman, 2013), examines the relationship between employee perceptions of corporate social responsibility practices and their organizational commitment. Data was gathered from 280 employees of manufacturing firms in China. Analysis indicates that employee perceptions of corporate social responsibility practices towards internal stakeholders i.e. employees' were found to relate positively to their organizational commitment. In addition, the collectivism and masculinity orientations of employees were found to moderate this relationship.
However this study was limited to the specific manufacturing industry in China. (Hur & Kim, 2007), in their studies specifically reveal the relationship of two influential cultural values i.e. collectivism and masculinity on the consumers' perception of CSR. Moreover they used intrinsic and extrinsic attributes of CSR as a motivational attributes of CSR. Research reveals that collectivistic (masculine) values are positively (negatively) related to perceptions of CSR.
Furthermore, intrinsic attributions of CSR initiatives mediate the positive relationship between collectivism and CSR perceptions and the negative relationship between masculinity and CSR perceptions. However this research paper focuses only on the external stakeholder i.e.
consumer. Whereas the perception of employees is totally ignored. Moreover, various studies have been conducted in Pakistan on the subject of employees' perception of corporate social Responsibility to analyze the impact on employee outcomes with the mediating role of organizational justice. For example (Sarfraz, Qun, Abdullah, & Alvi, 2018) discussed how corporate social responsibility can serve as the best motivator to motivate employees and opting desired outcomes. However they still ignored the cultural aspect. This is the first study conducted in Pakistan, aim to investigate how cultural values influence the building of employees' perception toward the CSR practices of their organizations. A growing body of evidence indicates that individually held cultural value orientations play an important role in the nature of employee perception of different CSR activities by the organization.
Specifically, the extent to which the collectivism and masculinity orientation of employees impact on CSR practices on organizational will be examined given that Pakistani culture has been characterized as being high in collectivism and masculinity.

RESEARCH OBJECTIVES
In third world countries like Pakistan, consumer is considered as King whereas employees who are the most crucial internal stakeholders are always given less importance and as a result their organizations less prioritize their perceptions. Aim of this research paper is to highlight the importance of the perception of primary stakeholders i.e. employees in designing CSR activities so that organizations consider this aspect and involve employees for initiating significant CSR practices for the community. This study contributes to the idea of CSR priority by understanding corporate social responsibility impact on employee' behaviors, and the influence of cultural values i.e. collectivism and masculinity on the perception of CSR. Social responsibility and philanthropy are not new concepts in the developed countries. American companies have practiced social responsibility since the 17th century. However, it is a new concept in developing nations, such as Pakistan. In this paper, it is discussed comprehensively how culture influences individual employees perception towards CSR. So through this paper organizations could better understand the importance of having positive employees' perception towards their CSR programs so that CSR programs for the external stakeholders can be designed in a better way and with the support of internal stakeholders.
The scope of this study is limited to industries of Pakistan and other countries where culture is highly masculine and collectivists. Employees in the industries of Pakistan usually have collectivist mindset so they have a different CSR practices perception. Management can utilize this paper in developing their thought about CSR practices.

SIGNIFICANCE
In developing countries like Pakistan, it is misunderstood usually that CSR is done for consumers only in order to remind them brand name and getting their loyalty back in term of influencing their buying decision. Various studies were conducted to analyze and improve the perception of consumers. Hence, consumers prospective towards CSR practices is valued whereas employees' insights towards CSR is always neglected. Thus, the study will contribute practice and theoretical knowledge related to the significant importance of employees' perception towards CSR practices.
It will be beneficial for all business sectors to learn the role of employees' perception in relation with the cultural values and motivational attributes in context of CSR practices, which will enable them to optimize their CSR strategy. Policy makers, top management and human resource personnel can utilize the recommendations provided in this paper for driving an effective CSR strategy. So that employees 'perception of CSR can be improved. As a result, they will be more committed with their work and organization.
The findings of this research should be of benefit to domestic and foreign organizations operating in Pakistan and all other countries with highly collectivist and masculine culture, enabling them to determine where it is best to focus their CSR activities to improve their perceptions of CSR so that organizations can maximize the commitment of their employees.

1.7-DEFINITION OF KEY TERMS
1.7.1-ATTRIBUTION: Attribution is the process by which individuals explain the causes of behavior and events (Moskowitz, 2005) .

1.7.2-COLLECTIVISM:
Collectivism describes a society in which tightly-integrated relationships tie extended families and others into in-groups. These in-groups are laced with undoubted loyalty and support each other when a conflict arises with another in-group ( Hofstede G. , 2011)

1.7.3-CORPORATE SOCIAL RESPONSIBILITY (CSR):
Corporate social responsibility (CSR) is a selfregulating business model that helps a company be socially accountable -to itself, its stakeholders, and the public (Chen, n.d.)

1.7.4-MASCULINITY:
Masculinity is defined as "a preference in society for achievement, heroism, assertiveness and material rewards for success. ( Hofstede G. , 2011)

2.1-CULTURE AND CSR
In context of CSR, ethics in business has been become a most interesting topic for scholars.
Various scholars highlights the importance of ethical factors in their cultural frameworks (Vitell, Nwachukwu, &  Hofstede consistently worked on cultural frameworks (1979,1980,1983,1984 and presented a well-known framework that highlights the five different cultural dimensions that regulate the perception, mindset and behavior of various stakeholders such as managers, staff and consumers as well (Williams & Zinkin, 2008). Hofstede Culture dimensions suggests that business practitioners that are from collectivist society are more receptive to group and intraorganizational influence. So they are strictly bound in group norms they belong. However, in individualist society group interests are not much valued (Vitell, Nwachukwu, & Barnes, The Effect of culture on Ethical Decision-Making: An Application of Hofstede's Typology, 1993).
National and international studies have used Hofstede's cultural dimensions to examine the cultural differences within same country in building perceptions of CSR. (Hur & Kim, 2007), conducted a research and thoroughly discussed the how Hofstede's cultural model is used to analyze the perception of consumers towards organization's efforts for CSR. It is figured out that collectivism and masculanity, as two independent variables, affected consumers' perception towards CSR. Similarly, culture explains that employees from the same nation may often form different CSR perceptions due to various subcultures and individual differences (Maignan & Ferrell, Measuring Corporate Citizenship in Two Countries: The Case of the United States and France, 2000).For example, it is noted that some people within the same culture tend to be more individualistic whereas others lean towards to be more collectivistic. Therefore, Hofstede's cultural values can be widely used to observe individual beliefs regarding CSR. However, sufficient and consistent research results are always left behind to clarify the relationship between culture and CSR perceptions (Williams & Zinkin, 2008).

MASCULINITY
There are total five dimension in the Hofstede's (1980) cultural structure i.e. individualism/collectivism, power distance, masculinity/femininity, and uncertainty avoidance.
However, the two value dimensions that specifically predict perception of business ethics and social responsibility in context of individual variations are individualism/collectivism and masculinity/femininity (Blodgett, Chuan, Rose, & Vitell, 2001).

2.2.1-Individualism
Individualism has been defined as the degree to which an individual is keen to pursue his own goal, to be independent, self-oriented, competitive ,individual loses tie in society and individual has his/her own perceptions (Hofstede G. , Culture's consequences: International differences in work-related values, 1984). They have a mindset that personal goals and interests are more important even when working in a group (Vitell, Paolillo, & Thomas, The Perceived Role of Ethics and Social Responsibility: A Study of Marketing Professionals, 2003). They believe in personal independence and freedom to achieve their own rights without any interference (Peobody, 1985). Individuals seek isolation from rest of people while collectivists come to know interrelating with others (Triandis, 1989).Almost individualists are selfish to gain personal interests without caring about ethics and rights

2.2.2-Collectivism
In contrast, cultures where collectivism is valued people are strictly tied in with each other cooperate with each other and harmonize the environment (Hofstede G. , Culture's consequences: International differences in work-related values, 1984). In collectivist society people from birth onwards are united into groups and throughout their lives work to secure group interests (Scholtens & Dam, Cultural Values and International Differences, 2007).They chiefly don't consider themselves as individual but a member of extended family of the organization (Hofstede G. , Culture's consequences: International differences in work-related values, 1984). Almost they are motivated to group success rather than self-profit. In a nutshell, collectivistic are pro social to the environmental problems (Puohiniemi, 1995).

The individualism/collectivism distinctions affect the relationship among various factors.
According to (Wood, Longenecker, McKinney, & Moore, 1988) individualism and collectivism are two strongest morally affecting elements for individuals in the context of CSR. In his studies, observed that the organizations with individualist culture are found less ethical as compare to the collectivists' cultures. Based on different findings it is highlighted that the workers in individualist culture consider themselves more important than other stakeholders whereas the collectivist workers are more likely to safeguard ethical interests of other stakeholders.
Collectivists firmly stick on organizational ethics and code of conducts even at the personal interests. On the other hand, individualists workers does not comply with any code of conduct of organization limits their personal gain (Blodgett, Chuan, Rose, & Vitell, 2001).
Thus with the help of characteristics of collectivism identified from previous findings, we first hypothesize:

H1: Collectivistic values are positively related to CSR perceptions
Masculinity, another element of Hofstede's cultural framework characterized with the individual attributes like heroism, preference for achievement, material success and assertion (Hofstede G. , The Interaction Between National and Organizational Value System, 1985). Masculine individuals are attracted towards money and material objects. They can easily engage in unethical code of conducts for their personal benefits. In contrast, feminist individuals are not welfare oriented. They are humanist and less interested in recognition and achievements. Thus they are less likely to engage in unethical behaviors (Hofstede G. , Culture's consequences: International differences in work-related values, 1984). With the help of above findings, we can conclude our second hypothesis:

H2: Masculine values are negatively related to CSR perceptions.
Different stakeholders in the organization form a distinct CSR practices perception. The reason behind this different attribution is the formation of casual explanations on the basis of information they get for events including CSR practices. For example, (Fiske & Taylor, 1991), highlighted that importance of CSR is dependent on the roles assigned to individuals. Therefore, managers are usually more aware about CSR as compare to non-managers. Since individuals set a motive behind CSR practices based on their personal motives (E & E., 1965).

2.3-THE MEDIATING ROLE OF CSR ATTRIBUTIONS; Intrinsic and Extrinsic attributes of CSR
Similarly, CSR perception is also affected by these attributive motives factors. The two factors impact on employees' perceptions can be divided as intrinsic and extrinsic attributes.
Intrinsic CSR practices are described as practices perceived as sincere. Organizations are engaged in CSR practices because they care (Vlachos et al 2013). Therefore, employees surely believe that are not up to the mark rather stakeholders may perceive that organization is investing in CSR practices in order to get some strategic advantages. Thus, this can be described as the 'business case' for CSR.
Consequently, collectivist employees are more interested to see intrinsic motivations and sincerity of the organization as they are being concerned about the community welfare resulting with positive perception about CSR. On the other hand, if they see organization is getting engaged in CSR practices just for its own branding and long term benefit. Definitely they will doubt on corporate's social practices.
Summing up, we can say employees' attributions significantly mediate the positive relationship between collectivism and CSR practices. Employees recognize a firm as more socially responsible when they believe that the firm is intrinsically motivated to benefit the Community and its stakeholders, but not when they believe that the firm is extrinsically motivated to benefit the firm. Thus, we hypothesize the following:

H3: Intrinsic attributions mediate the positive relationship between collectivistic values and CSR
perceptions.

H4: Extrinsic attributions mediate the negative relationship between collectivistic values and CSR perceptions.
Employees with strong masculine culture who only think about their personal advancement, growth and success are less likely to believe that the corporation is socially responsible to serve community (Vitell, Nwachukwu, & Barnes, The Effect of culture on Ethical Decision-Making: An Application of Hofstede's Typology, 1993). Being less socially sensitive they have a thought that organization is need not to take ethical CSR initiatives. Masculine individuals believe that employees should invest its resources to improve sales and equity (Hur & Kim, 2007). In sum, they are more likely to support and positively perceive CSR that is driven by extrinsic, firm-serving motivations, and are less likely to support or positively perceive CSR driven by intrinsic, publicserving motivations. Accordingly, we hypothesize thus:

H5: Intrinsic attributions mediate the negative relationship between masculine values and CSR
perceptions.

H6: Extrinsic attributions mediate the positive relationship between masculine values and CSR
perceptions.

4.1-SAMPLING TECHNIQUE AND SAMPLE SIZE
The sampling technique used for conducting this study is convenience sampling, i.e., data was collected with the personnel easily accessible and approachable. Convenience sampling is a nonprobability sampling enables a researcher to gather data from the most easily and approachable contributors. The sample size taken for this paper consists of 190 individuals.

4.2-DATA COLLECTION METHOD
Data was collected using Primary data collection methodology using questionnaire survey, filled by employees of reputable companies that are engaged in CSR practices in Pakistan. Participants were fully informed about the research objectives and background.

4.3-INSTRUMENTATION
Formal and close ended questionnaire was used for this research survey which included statements based on 5-point Likert scale. These statements were developed by referring previous studies (Hur & Kim, 2007) on the cultural effect on employees' perception. Each statement carried five options. Participants were allowed to select any one of the best options among five different choices.

II. Age Group
Most of the respondents were in the age group of 25-30 years i.e.(36.3%).there were 24.2% employees belonged to age bracket of 31-35 years. 14% of total individuals were less than 25 years of age. moreover, 12.7% were in both age groups i.e. 36-40 and more than 40 years.

III .Work Experience
In this research article, the maximum number of respondents had the working experience of 3 to 5 years. 21% of total employees had 0 to 2 years of working experience. Furthermore, 18.5% of total were the most seniors' employees having more than 10 years of exposure. Individuals with 6-9 years of experience were 17.2% of total participants. However, the most junior category with less than a year of experience were 12.1% only.

IV. Sector
Researcher gathered data from various sectors of organizations working in Pakistan and performing CSR activities. The category of organization is divided into 8 distinct sectors. Highest number of individuals were the employees belonged to of any other sector i.e. 53.5%. Likewise, 24.2 from banking and finance, 7.6 from textile sector, 5.1 from telecommunication, 3.8 from fertilizer, 3.2 from cement, 1.9 from sports and 0.6 from sugar industry. Employee collectivism is an independent variable consist of 5 items and the mean voalues of the items lie within the range of 0.662-0.876. The overall mean value is above average and it is more towards "Agree" at five point Likert scale. The standard deviation ranges between 0.021-0.079 which indicates that the data is not dispersed and is close to the mean value of data. Masculinity is an another independent variable having 3 items, the mean value of the items is in between 0.819-0.875.standard deviations of the values that lies between 0.021-0.033, shows data is not scattered. Intrinsic attributes of CSR is a mediating variable consisting 3 items, with the mean values placed between 0.712-0.811. The overall mean value is above average and it is more towards "Agree" at five point Likert scale. The standard deviation of 4 items ranges between 0.019-0.061 which specifies that the data is not dispersed and is close to the mean value of data. Standard deviation ranges between 0.014-0.018 specifying that data is not dispersed. Employee perception of CSR is dependent variable with the average in between 0.662-0.876 having 4 items. The overall mean is above the average. Standard deviation lies between 0.021-0.079 indicating data is not scattered.

STRUCTURAL EQUATION MODELING
To test the study hypothesis we have used the structural equation model (SEM) whereas the testing has been gone through Smart PLS software. Moreover, to evaluate the indirect and direct effects of all the constructs the testing was done. The use of (SEM) structural equation model has been observed to be a foremost procedure that has been used below different regression models and methods .It used to evaluate the structural relationship between exogenous and endogenous variables. It includes factor analysis and multivariate analysis. Moreover, the equation of regression targets at explaining each construct to assess the cause and effect relationship while all of the factors in the causal model could demonstrate their cause and effect at exact time.
Likewise, the idea of using this model ensures to apply technique of bootstrapping which has been viewed as reasonable for both small and large sample size and does not require any kind of indirect effect. In order to check the all direct and indirect effects, a technique has been implemented which is known as bootstrapping.

5.2.1-MEASUREMENT OF OUTER MODEL
The goal of measure of fit in the measurement model is to study about the reliability and validity of the instrument and to check its reliability and validity we perform test of convergent validity and discriminant validity in software naming Smart PLS.

5.2.2-COMPOSITE RELIABILITY
Reliability implies stability of questionnaire outcomes. For the similar target population, at whatever point the questioner reutilize the questionnaire it will give similar outcome. It demonstrates inside consistency & repeatability of the survey is high. The primary measure for unwavering quality is to maintain a strategic distance from unfairness in research. In this manner, it tends to be improved by testing the pursuit procedure and investigation, as is done utilizing diverse research and examination techniques or different researchers. This also incorporates the dependability and legitimacy of the exploration.
Reliability of the measurement instruments was evaluated using composite reliability. All the values were above the normally used threshold value i.e. 0.70. This is the accepted reliability value range. Estimation of reliability can be done by degree of constancy that lies amongst various variables (Hair , 2010). Below is the table of composite reliability. Masculinity, Intrinsic attributes of CSR ,Extrinsic attributes of CSR and Employees perception towards CSR are more than 0.7 except C1 (0.639) and P1 (0.668) which are also more than 0.5.

VARIABLES
Resultantly, it supports strong loading values. Furthermore, the T values of all the constructs are more than 1 .96 and P values are less than 0.05 (more than 99 percent confidence).

5.4-CONVERGENT VALIDITY
Convergent validity is the level of agreement in at least two measures of a similar construct (Carmines and Zeller, 1979). Convergent validity was assessed by inspection of variance mined for each factor (Fornell and Larcker, 1981). Conferring to Fornell and Larcker (1981), if the, variance extracted value is greater than 0.5 then convergent validity is established and the result is drawn that the loadings are good but less than 0.5 are termed as less effective for the study. Following

5.4.1-CRONBACH'S ALPHA
To measure the reliability and consistency of the instrument Cronbach's alpha was used in this study. The instrument is said to be reliable, valid and consistent if the value of Cronbach's alpha is greater than 0.7 and the ideal value of Cronbach's alpha lie within range of 0.7-1.collectivism is an Independent variable consist of 5 items and the Cronbach's alpha value is (0.794) which indicates the reliability and internal consistency of items. The value of Cronbach's alpha for the masculinity with three items is (0.808). For the first mediating variable intrinsic attributes of CSR is 0.724. The second mediating variable i.e. extrinsic attributes of CSR is 0.886, both the variables having values greater than 0.7. Lastly, employees' perception towards CSR, an independent variable, having Cronbach's alpha value (0.817) is more than 0.7. Hence, the independent, mediating and dependent all the variables show consistency, validity and reliability.

5.4.2-SPEARMAN RANK CORRELATION
The association and strength among variables is specified by the Spearman rank correlation and the column subsequent to Cronbach's alpha represents it. shows that the association among the variables is strong.

5.4.3-COMPOSITE RELIABILITY
Composite reliability evaluates the internal consistency of scale items just like Cronbach's alpha.
The values of composite reliability for different variables are 0.855, 0.893, 0.846, 0.929 and 0.880 which indicates the validity and consistency of the items.

5.4.4-AVERAGE VARIANCE EXTRACTED (AVE)
The average variance for variables are 0.543, 0.735, 0.648, 0.815 and 0.649. Since, the values are greater than 0.5 it indicates the loadings under these variables are good enough to support convergent validity.

DISCRIMINANT VALIDITY
Discriminate validity can be defined as any single construct when differs from other constructs in the model (Carmines and Zeller, 1979). Discriminate validity results are satisfactory when the constructs are having an AVE loading more than 0.5 which means that minimum 50% of variance was took by the construct (Chin, 1998 The results of discriminate validity are acceptable when the AVE loading of the constructs are more than 0.5 which indicates that minimum 50% of variance was took by the construct (Chin , 1998) The validity is determined when the values in diagonal is higher than those which are in parallel row and column. All the values in the table is more than 0.5 except the values of employees masculinity and collectivism, employees perception of CSR and extrinsic attributes of CSR ad employees perception of CSR and employees masculinity which indicates that these elements does not have significant relationship in real. Other than that the above results shows that discriminate validity results are satisfactory

MODEL FIT MEASURES
The fitness of the model in SEM-PLS is defined by various measures such as standardized root-

6-HYPOTHESIS TESTING
In PLS-SEM, bootstrapping is one of the key stride, which gives the data of constancy of factor guesstimate. Sub-tests are drawn everywhere from the first example including substitution, in this process (Hair, Matthews, Matthews, & Sarstedt, 2017). Bootstrapping provides the information of stability of coefficient estimate. In this process, a large number of sub-samples are drawn from the original sample with replacement .After running the bootstrap routine, SmartPLS shows the t-values for structural model estimates derived from the bootstrapping procedure.
Electronic copy available at: https://ssrn.com/abstract=3510948 The results of path coefficients for all the hypothesis are shown in the following

8-CONCLUSION
The study was conducted to analyze the relationship of cultural values with the employees' perception of CSR. The results indicate that collectivistic (masculine) values are positively (negatively) related to perceptions of CSR. Furthermore, intrinsic attributions of CSR initiatives mediate the positive relationship between collectivism and CSR perceptions and the negative relationship between masculinity and CSR perceptions In order to develop an effective CSR strategy there is no such thing as best practices, but effective strategic CSR initiatives are those derived from careful analysis of the organization (e.g. its culture, competencies, and strategic vision) and these should be part of the strategy of the organization.
First, CSR practices need to be consistent with the moral values of the firm (i.e. intrinsic). Only practices that match the firm's values while retaining the focus on creating and adding value for business (bottom-line) improve employee perception about CSR. Aligning the core values, core business objectives, and core competencies and employees positive social perception of the organization is necessary in order to maximize both economic and social values over the long term (Bruch & Walter, 2005) (Werther & Chandler, 2011).
Our findings have practical implications for the management of successful CSR strategies. As per findings, employees' CSR perceptions are highly affected by cultural values. This research suggests the utility of understanding the relationships between the two cultural values and employees CSR perceptions. Where employees are strongly collectivistic, they have positive perception of company's image. They will be always ready to compromise their own goals for other members and external stakeholders. They are likely to harmonize with CSR programs that appear to care for the wellbeing of others and thus generate strong perceptions of CSR.
However, if the employees are strongly masculine, managers should carefully consider what sort of CSR programs can improve their CSR perception as masculine employees care least about society. They will never compromise on their personal goals. If organization adopts any CSR initiatives program affecting masculine employees' personal objectives, they will build a negative image about the organization.
Secondly it is showed in the results, how motivational attributions mediate the cultural values-CSR perceptions link. According to research outcomes, for collectivist workforce, it is suggested that managers should carefully plans to design CSR activities to convey impressions that the company is sincere in its CSR efforts to benefit the public or the community. Although collectivistic employees will generally favor CSR, their positive perceptions can be mitigated if they fail to attribute intrinsic motives behind CSR actions. CSR practices need to be consistent with the moral values of the firm (i.e. intrinsic). In contrast, masculine employees who are more individualistic tend to be less discerning about a firm's CSR practices since they are less supportive of the intrinsic motives underlying CSR. Hence, when changing the perception of masculine employees, managers need to carefully plan and administer CSR programs to assure them that their individual performance or economic benefits will not be sacrificed by CSR investment.

LIMITATIONS AND SUGGESTIONS
The limitations of this study are as following: 1. Time constraint limited researcher to adopt only quantitative method in order to gather the data.
2. The sample size comprised of 190 employees and does not represent the entire population of Pakistan. Convenience sampling technique is used which does not cover every sector of Pakistan.
3. Most of the female employees were reluctant to provide the accurate data.
4. This study did not cover specific CSR dimensions, despite the possible influence of different CSR dimensions, providing another area for future research.