As a start-up gets off the ground, it has a short-lived opportunity to decide how it wants to do business. With each new hire company culture becomes more entrenched and somewhere after two dozen employees, it tends to cement. Establish a set of genuine values before your start-up gets too complex.
Articulate a coherent philosophy about who you are and how you will work. Also be clear about who you aren’t and what you won’t do. This will make decisions easier and ultimately improve results. Rather than analyzing each new decision afresh, you’ll have a common foundation from which to make them. If you don’t do this deliberately when your organization is young, the culture will (often rigidly) form itself.