Summary.
First you must identify culture targets. The best ones have some attributes in common: They align with the company’s strategic direction; they’re important to execute; and they reflect the demands of the external business environment. A good target should be both specific and achievable. For example, “We value our customers” can create ambiguity and lead to inconsistent choices regarding hiring, developing leaders, and running the company. A better version might be “We build genuine and positive relationships with customers; we serve our customers with humility; and we act as ambassadors for our rich brand heritage.”