This is a good request. In the business world, values are what the company or corporation stands by. For instance, if a company values customer service beyond all, then their values are about treating customers in a certain way.
From this point of view, we can say that the values of a company are what that company holds most dearly.
Let me give you an example. Quoddy is a shoes company based out in Maine. Their values are about quality. So, their shoes are all made in America and moreover, they are handmade.
In short, values are what the company espouses to be.