Values guide not only individuals but organizations as well. It is so especially when organizations are running their operations in public utilities. Mining is one such industry where work is carried on in utmost unsafe conditions. Workers are not only exposed to hazardous mining processes but also susceptible to various occupational diseases. Hence, a good corporate culture is not only desirable but even inevitable for the smooth functioning of the organizations. The present article is a lucid attempt to understand and analyze the perception of employees on the value system adopted by a Giant in mining industry called Bharath Sanchar Nigam Limited. This article throws light on the perception of employees of BSNL on various aspects of value systems followed by the company. It also studies and analyzes the differences between the opinions of executives and non-executives on the value systems.