I have a pragmatic and down-to-earth view of things, including culture. I regularly notice in practice that culture becomes a 'fluffy, soft and elusive theme' within organizations.
Cultural issues are often experienced as “hassles”. My approach is to make it small and concrete and therefore manageable and tangible. “It is the way it is” is a phrase I often use in conversations with managers about the existing organizational culture. The collection of all that is “culture”. First, try to approach it without judgment and embrace it, because there is often a lot of value in the current way of working. Only then can you see what no longer works or what needs to be adjusted. In my experience, culture is never static, but always dynamic and knowing that you can let it flow in a different direction. So it can be shaped. This, always with respect for how it all started. So that it is correct and remains correct.