Corporate Culture and How to Build It

What is corporate culture? What steps are used to build corporate culture?

1. What is corporate culture?

Currently, the Law on Enterprises 2020 (as amended and supplemented by Law No. 76/2025/QH15, effective from 01/7/2025) contains no specific provisions on corporate culture. However, the concept of corporate culture is most commonly understood as follows:

Corporate culture is the entire body of cultural values built up throughout the existence and development of an enterprise, which then become rules and familiar habits deeply embedded in the enterprise’s operations, while governing the sentiments, thinking and behavior of all members in pursuing and fulfilling the enterprise’s objectives.

Corporate culture is the distinctive characteristic of an enterprise. Corporate culture creates the difference between one enterprise and another.

To create this difference, an enterprise must build its culture on two factors:

• Direction and strategy of the company (mission, vision): the specific goals the company sets, including the overarching goals throughout operations and specific goals for each stage.
• The values the company has (values):
  • The team of personnel;
  • The working environment and communication culture within the company;
  • The form and methods of work;
  • Customers.

2. What steps are used to build corporate culture?

Corporate culture can take shape from the moment an enterprise is founded. But through business operations, for corporate culture to have a positive and effective influence, the enterprise must have a plan for building corporate culture and should carry out the following steps:

Step 1: Define the enterprise’s goals and orientations.

Step 2: Focus on drafting, building and implementing the aspects of corporate culture:

• Company rules and regulations;
• Slogan;
• Vision;
• Mission;
• Core values;
• Business philosophy;
• Team of personnel.

Step 3: Re-evaluate the corporate culture implementation process;

Step 4: Consolidate and adjust the aspects of corporate culture.

3. Can corporate culture change?

As presented above, corporate culture forms at establishment and changes throughout operations and business. Therefore, corporate culture can change over time.

Changes in corporate culture depend on the enterprise’s needs, purposes, mission and development orientation.

With the outbreak of the Covid-19 pandemic, work at most enterprises moved online, so work culture has changed accordingly.

The pandemic’s impact has also made the application of information technology in production operations quite pronounced, thereby affecting regimes, personnel, employment, etc. — leading corporate culture to change as well.

Notes on applying current legal provisions

This article belongs to the Real Estate & Projects Knowledge group and is presented for reference, helping readers understand the issue at an overview level before preparing dossiers or conducting transactions.

Legal provisions may change depending on timing, locality, dossier type and specific circumstances. Where it is necessary to determine the exact legal basis applicable to your dossier, you should contact an ANT Legal lawyer at 0966.475.966 for review and advice before proceeding.

Common risks to note

• Applying legal texts that have been amended, supplemented or replaced.
• Preparing incomplete dossiers, documents or evidence.
• Misunderstanding the applicable conditions, procedures, time limits or competent authority.
• Signing, filing or conducting transactions without fully assessing legal risks.

How can ANT Legal help?

ANT Legal assists in reviewing specific situations, checking dossiers, identifying the applicable legal basis, advising on handling plans, and representing you in working with individuals, organizations or competent authorities when necessary.

For quick advice, you may contact a lawyer at 0966.475.966.

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