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Culture – Shaping behaviours, strengthening value
Culture and organisational behaviour
Culture comprises the choices employees make and how they work with others, influencing organisational performance and the achievement of strategic objectives. When managed effectively, it becomes a powerful enabler of both value protection and value creation.
As organisations confront accelerating change, heightened stakeholder scrutiny and increasingly complex environments, a robust culture, including the alignment of organisational behaviour to strategic objectives, has never been more important.
Recent developments in governance and assurance standards further reinforce this focus. In its 2026 publication, Corporate Governance: Guiding Principles for Board Oversight, the Committee of Sponsoring Organisations of the Treadway Commission (COSO) identified culture, conduct and tone at the top as a key consideration for Boards assessing whether their governance model remains fit for purpose.
Similarly, the Institute of Internal Auditors (IIA)’s recently released Organisational Behaviour Topical Requirement, effective on 15 December 2026, establishes the minimum mandatory requirements to assess behaviour when behavioural risk (i.e., the risk that behaviour is inconsistent with organisational objectives) is determined to be within the scope of Internal Audit review. 
This emphasis is particularly evident within the Financial Services sector, where the Monetary Authority of Singapore’s (MAS) Information Paper on Culture Capabilities for Effective Remediation and Sustainable Change, released on 12 August 2026, highlights the importance of culture to the safety, soundness and integrity of financial institutions, and identifies culture capabilities associated with more effective remediation of severe risk incidents and a reduced likelihood of repeat issues.
Beyond regulatory compliance, PwC’s Global CEO Survey also highlights that culture significantly impacts performance, behaviour, and stakeholder confidence.
How PwC can help
Effective culture does not happen by chance. Whether you are responsible for driving business outcomes, overseeing behavioural risk, or providing independent assurance, we help organisations define, shape and monitor the organisational behaviours that protect and create value.
Embedding culture
- Advise on the design and enhancement of culture frameworks
- Design and enhance culture governance and oversight arrangements
- Evaluate the effectiveness of drivers of behaviours and recommend areas for improvement
- Design and implement culture surveys
- Identification of culture metrics and design of monitoring mechanisms
- Develop recommendations and implementation roadmap to enhance culture
Behavioural risk reviews
- Advise on the design and enhancement of behavioural risk review methodology
- Design of behavioural root cause methodology
Independent assurance
- Culture audit methodology design and enhancement
- Culture audit rating design and refresh
- Subject matter expert support in conducting culture surveys, interviews and focus group discussions
- Culture audit co-sourcing
Culture capability development
- Training on culture frameworks
- Training on behavioural decision science to drive desired culture and organisational behaviour
Find out more about our training series.
Why PwC
Deep experience in culture and organisational behaviour
We have delivered culture engagements across a range of organisations in various industries, spanning first-line advisory to second-line reviews and third-line audit.
Industry thought leadership
We are deeply involved in shaping industry discussions on culture and conduct, supported by practical experience delivering public culture training, workshops and roundtables.
Proprietary methodology
We pioneered the culture framework for Internal Audit and have evolved it into an enterprise-wide methodology that supports behavioural risk management, oversight and assurance across the three lines, enabling a consistent and integrated approach to managing organisational behaviour.
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