Most organizations I've work with across industries and countries think of culture as the values top leaders decide will be the ones to hold people accountable to.
I think it's also interesting to think of culture as how people actually interact on a daily basis and how free they actually feel to bring their best to their work.
How people interact is a function of habits in the areas of belonging, purpose, courage, learning and energy. How free people feel to bring their best is a function of leadership and team support for each person's ability to take initiative, be inclusive and act with integrity.
Organizations grow vibrant cultures when they help people grow these habits and their feeling freedom to bring their best to the table.