“…With the advent of corporate purpose, there has been a necessary evolution of corporate culture of organizations toward the inclusion of universal values of a higher order, which are socially accepted, and which in turn awaken the emotions of stakeholders by satisfying their desire for solidarity, freedom, happiness and respect when it comes to achieving success. This leads to the development of corporate culture that is committed to society, and consequently enhances the credibility and reputation of organizations (Van-Lee et al, 2005), based on the confluence of business excellence, ethical behavior, and corporate social responsibility as values shared by all of those who belong to an enterprise (Drucker, 1981;Kotler and Heskett, 1992;Solomon, 1992;Chell et al, 2016).…”