The "Connect" C is about the relationship between employee and manager. Employees must know they are valued. If the relationship between an employee and their manager is fractured then no amount of perks will persuade employees to perform at top levels or to go “above and beyond”.  Are we “walking the talk” or is there a lot of hypocrisy. You can’t say that your employees are your most valuable asset unless you have the proof. Therefore, create the proof.