I have a pragmatic and down-to-earth view of things, including culture. I regularly notice in practice that culture is becoming a 'fluffy, soft and untouchable must do something' within organizations.
Cultural issues are often experienced as "hassle". My approach is to make it small and concrete and therefore manageable and tangible. “It is as it is”, is a phrase I often use when talking to 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 way the work is done. 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 with that you can let it flow in a different direction. So it can be formed. This, always with respect for how it once started.