I'm sincerely skeptical of values. "Customers first", except when we are making money off of them. It's in part observing the actual action, and not just the talk. It's funny how guidelines becomes the rubric for a performance review, yet you are promoted or fired for completely different reasons. Too often the values are whatever the hell the management wants to interpret them to be, whenever.

It's perhaps a difference of "We dig ditches", vs "the manager dug a ditch last week, the prior week, and this week we are digging these ditches together." All that can change, but the tract record and the habits speak more than just a motto on the wall.