Abstract
Despite the widespread recognition of its importance, very little empirical research has been conducted on values statements. Yet, confusion still exists regarding what it is and what are the characteristics of a powerful values statement. The purpose of this study is 1) to examine the most recent robust and practical researches related to values statement 2) to establish the extent to which the ‘100 Best US Companies to Work For 2017’use their website to communicate their values statement and 3) to analyse if any correlation exists between values and industry sectors. Moreover the paper helps to identify which are the key characteristics of a powerful values statement and concludes with several propositions to guide future research.