An organization's culture is fundamentally defined by its shared values, beliefs, and assumptions. The Value Profile is a Management of Value (MoV) technique specifically designed to understand, structure, and articulate the key value drivers for an organization and its stakeholders. By creating and understanding this profile, a MoV Study Leader gains the most direct and structured insight into what the organization considers important. This understanding of core values is the most helpful and fundamental element for comprehending the organizational culture, as it explains the "why" behind behaviors, decisions, and priorities.

B. What the organization does describes its outputs and activities, but not the underlying values or behavioral norms that constitute its culture.

C. The organization's jargon is a surface-level artifact or symptom of a culture, not a deep insight into the core beliefs that drive it.

D. The organization's business priorities are often an outcome or expression of its culture and values; the Value Profile provides a more foundational understanding of why those priorities exist.

1. AXELOS. (2010). Management of Value (MoV). The Stationery Office (TSO).

Section 5.3, 'Understand the environment': This section emphasizes the need to understand the organization's culture as part of the environment in which MoV is being applied. It states, "The environment includes the organization’s culture, its readiness for change..." (p. 32).

Appendix C.13, 'Value Profile (Value Tree, Value Drivers)': This section defines the Value Profile as a technique to "understand and articulate the key value drivers for the organization". It is described as a hierarchical model of value components that helps clarify what is important to stakeholders (p. 138). The direct link is that understanding what is valued (Value Profile) is key to understanding the culture.