can be broken down into two elements, the purpose of a company’s existence (= Mission) and the set of fundamental beliefs and practices (= Credo/Values) that guides the conduct of a business in the pursuit of its mission. These two elements must remain constant over time even with changes in the top management. (Figure 1) In SATO’s context, I consider our mission to be “Contributing to a sustainable world through our main business”, and our credo to be “Ceaseless Creativity”, “Four Way Returns to Stakeholders" and “The Spirit of SATO".