That is one way to define cultural excellence, but certainly not the only. We start with an analysis of publicly-stated values of 560 large, mainly US companies. We then identified the most commonly cited values in this sample and measured the nine most commonly listed values. We then evaluate how well companies are doing against those values based on employees reviews.
The data is not external. It is based on NLP analysis of free text of reviews by current and former employees. The data is not based on corporate comms or PR.
About half of reviews are from former employees. Former employees' assessment of values correlates, on average, above 0.8 with current emplooyees' assessment of the same values.
Interesting how you feel entitled to dismiss as "nonsense" and "fluff" without any understanding of underlying methodology or data.