||Environmental Management System implementation proliferates lately in number of organizations around the globe. Cultural context have been identified as an important issue as a number of multinational corporations (MNCs) expand their activities overseas. This thesis attempts to answer a question, whether cultural differences in a MNC, have any influence on the implementation process of the EMS, such as ISO 14001 international standard. The study was based on a case study of internationally recognized Danish brewery Carlsberg. It focuses on analyzing implementation of the system in two of the subsidiaries: Carlsberg Danmark and Carlsberg Poland, including the perspective of their interrelation to Carlsberg Breweries, being the initiator as well as the superintendent of the process and its progress. Methodology has been applied; using variety of study methods, such as interviews, questionnaire surveys and site visits, as well as a model for analyzing cultural differences has been chosen and based on earlier empirical study of a renowned cultural Dutch researcher Geert Hofstede. The results showed that an influence of cultural context exists on the implementation of the EMS, however exact quantification of the effects is not certain. Results of this thesis could be used by EMS implementers, auditors or corporate managers, as an example, that cultural differences can play a vital role in the process of developing and improving strategies, related to the implementation of an EMS or other management systems and corporate decisions.