Businesses have always been about value. Now they are also expected to have 'values'. These are guiding principles, usually expressed through sanctimonious platitudes on motivational posters and corporate websites, where they mostly go unnoticed. Making the world a more beautiful place is tricky when you also have a business to run. Striving for uplift, it can be hard to strike the right note, especially since 'I have a dream' has already been taken. 'We continually seek to offer more for less,' promises one recruitment company. 'We all understand that sometimes we won't get there but often we shall achieve spectacular success,' boasts a banana importer. 'We like you just the way you are,' simpers the Body Shop. A 1920s coining, first used in sociology, 'values' are the things you value: the beliefs a person or society lives by. 'Values' really require a soul, but that will be a tall order for most companies. Even the Body Shop.