What has the biggest impact on culture is what leadership tolerates, not what it announces in a values statement. Employees don’t calibrate their behavior off posters or mission decks; they calibrate off what actually gets rewarded, ignored, or quietly punished. I’ve seen boards with excellent written codes of conduct sit on cultures riddled with fear and silence, because uncomfortable truths were consistently discouraged in practice. If leadership visibly rewards honesty, even when it’s inconvenient, and visibly addresses bad behavior regardless of who’s responsible, culture follows. Everything else – the statements, the training modules – is secondary to that single signal.