The document discusses company culture and its importance. It defines culture as the beliefs, customs and behaviors of a group. Company culture specifically refers to the daily assumptions, beliefs and behaviors (A&B) of employees in pursuit of company goals (C). A strong culture provides alignment, stability and trust which can positively impact business results. The document recommends identifying core values through a worksheet, looking for elements of high performing teams like accountability and trust, and establishing best practices like integrating values into performance evaluations and making culture a daily habit.