In this research we establish the link that exists between concepts of “values” and “corporate governance” which can explain the level of consideration of those values in modes of governance and strategic decisions. Our proposal confirms the fact that if values are really taken into account in the decision process through specific governance structure, it allows to support best practices by making values a key factor of success. With the crisis, the financial places, especially banks, are questioned on their conduct behavior what brings them to update their modes of governance in a more ethical way. The comparison between three types of governance model for banks will allow to perceive the importance and the structuring role of values in the governance.