I wholly disagree. It can have a culture, that I will agree with. And that culture can be objectively better/worse when compared against a traditional moral sy

I wholly disagree. It can have a culture, that I will agree with. And that culture can be objectively better/worse when compared against a traditional moral system (and I'm only being so pedantic here with the "moral system" phrasing because culture that's good in one country/society may be considered toxic in another, so there's no objective measure of moral righteousness when examining a culture. Values, on the other hand, are almost purely fiction. They are what certain executives (the ones charged with coming up with and signing off on the values statements) want employees, customers and the public to believe is the culture the company has created (or is trying to create), but that's not the same thing as the culture itself or what a value actually is. Using the term "values" here just anthropomorphizes a non-sentient entity (a company) in an attempt to create an emotional response in people.