This article summarizes and systematizes approaches to the study of the concept of corporate culture. In the works of foreign and domestic authors, the conceptual aspects of the content of corporate culture are highlighted. The main elements and principles of corporate culture are determined, the formation and implementation of which determines the uniqueness and competitiveness of the company in the internal and external environments. As a result of the analysis, the author updated the perception of corporate culture as a multifaceted and multi-level phenomenon in modern realities, which acts as a strategic tool in the process of developing a highly competitive human resource that helps to increase the level of efficiency of the company. A promising direction of research into the impact of the development of the company's corporate culture on increasing labor and innovation activity, satisfaction, and cohesion of staff is substantiated.