Culture transcends every action, relation and behaviour in an organization from the Board room to the ground floor and the field. It reflects the word, the body language, the work execution mode and the relational behaviour of each and every person in the organization both individually and collectively. Ideally it is the coherent harmonious sum of the inevitable micro-cultures under a set of common corporate values or a cacophony of micro-cultures based on divergent values with obvious respectively positive or negative consequences on corporate short and long term results and sustainability. Line managers must spend time and energy in effectively managing the culture of their unit in a coherent way based on the common Corporate Code of Ethics maintaining balance with their other duties.

Effective Boards and Top Executives identify the common values transcending their organization and formalize them in a ‘Corporate Code of Ethics’ and then Line Management ‘transmit’ them to their people through their day-to-day word, body language, actions, relations and behaviour, so that the great majority of them become aligned under the same values and the organization presents itself as a common culture in all its facets.
Executive Management must ensure that the corporate values and code of ethics transcend logos, trademarks, slogans, wording towards employees and customers, advertisements and all kinds of communication.
Though scarcely required, culture may need to change and this should be done in a systematic way based on the new set of corporate values (most of which are retained). Culture may need to be modified when an organization expands in other countries which have different sets of common values.