The purpose of this paper is to analyze the consumer–corporate social responsibility (CSR) relationship by studying the influence of two cultural values – collectivism and masculinity –on the formation of CSR perceptions. A model is proposed which explains the effect of the cultural values on motivational attributions and consumer perceptions of CSR practices. A survey questionnaire was used to collect data from 560 consumers in South Korea. Data analysis was performed employing the structural equation modeling approach. 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. These findings suggest that managers must seek to understand consumers' cultural characteristics and the attributions of CSR motivations in order to develop effective CSR strategies. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment