Many books have been written on organizations, management techniques, tools to improve efficiency, but the single most important factor for the sustainability of a company is the culture of the company. Culture is the way top management takes decisions, interacts with its management, how they deal with facts and figures, how every single employee or stakeholder is involved in the success of the company, the values that it holds dear. It is more the how, “the way the company does business”, than what it does. There are values that are unique to the company and should be respected in any transformation process. Culture can and sometimes should change but in any change process it is the most difficult part. But done well it is by far the strongest change accelerator to build success.