The strategic guidelines (or strategic drivers), including the set of values, mission and vision statement, are formulated to direct the organizational actions, guide its strategy and conduct the decision-making process. They are, therefore, fundamental to the whole process of strategic management, especially in modern times, characterized by increasing complexity and high competitiveness. In view of the importance of these elements for organizations, this study aimed to analyze these strategic drivers, explaining the main determinants of its effectiveness and its application in organizations, from the perspective of consulting professionals in strategic management. With this purpose, initially, through literature review were identified the main determinants of the effectiveness of the strategic guidelines, internationally recognized. On that basis, individual interviews were conducted with a group of consultants with extensive experience in the area, in order to capture their perception about the points raised in the specific literature, confronting the theory and the practice. The results indicate a good alignment between the attributes of the strategic drivers highlighted by the respondents and those established in the literature, despite having been found divergences between theory and practice, especially in the design and implementation processes. In this way, opportunities are shown to ensure the effective implementation of the strategic drivers, contributing to the better performance of organizations, and to generate reflections to be considered in the theoretical field.