The article considers corporate culture as a strategic factor in the development of Russian companies in the context of organizational changes and an increasingly competitive environment. The analysis demonstrates that it is the features of an organization's value system that largely determine its ability to adapt, innovate, and achieve sustainable growth. Based on the cases of Sberbank PJSC, Rosatom State Corporation, X5 Group, Ozon and the Dodo Pizza network, it was revealed that the transformation of corporate culture has a direct impact on the efficiency of business processes, innovation potential, personnel sustainability and the image of the organization. Special attention is paid to comparing the practices of industrial and digital companies, which made it possible to identify universal and specific mechanisms of cultural change. It is shown that corporate culture acts not only as a means of adaptation to external challenges, but also as a driver of strategic growth. The results obtained substantiate practical recommendations for managers on the formation and development of a value base that ensures long-term success and sustainable competitiveness of the enterprise.