This chapter examines how UNHCR’s organisational culture influences its effectiveness in emergency response. Emergencies are core to the agency’s identity, challenging its fundamental values and assumptions. The 2023 Emergency Policy is built on strong ethical principles—humanitarian values, rights-based protection, inclusion, accountability, and the Light Triad of Kantianism, Humanism, and faith in humanity. However, evaluations and staff testimonies frequently highlight a gap between these ideals and actual practice. While UNHCR is often praised for its surge capacity and global stockpiles, weaknesses are evident in risk analysis, preparedness, protection leadership, and accountability towards affected populations. Policies formulated in Geneva often lack ownership at the field level, leading to implementation gaps in areas such as AGD, IDP engagement, and community-based protection. Structural silos and fragmented coordination further reduce impact. Ultimately, UNHCR’s emergency response performance is more shaped by internal culture—characterised by hierarchy, urgency, and fragmented priorities—than by formal frameworks. The chapter argues that closing the gap between policy and practice requires both cultural and operational reforms.