Lumon Industries is the world’s leading biotechnology company. It was founded by Kier Eagan. Lumon's first product, a topical salve, was developed in the late nineteenth century. Every leader of the company following its founding has been a member of the Eagan family.

It is hinted that Lumon is a very large and powerful company, having over a hundred thousand employees and offices all over the world.

The culture at Lumon is dominated by the philosophy and writings of its founder. The company encourages its employees to revere Kier Eagan's works and follow his principles closely. It is commonplace to quote Kier Eagan as a form of response in conversation.

In addition to the written materials, the office spaces at Lumon are decorated primarily with paintings depicting scenes from the life of its founder. The collection of paintings is vast and is carefully guarded and maintained by Optics and Design (O&D) which is located on the Severed Floor. Paintings are rotated throughout the building, giving employees to see a variety of images.

There are nine core principles which are intended to unite the company's workforce. They are:

1. Vision
2. Verve
3. Wit
4. Cheer
5. Humility
6. Benevolence
7. Nibleness
8. Probity
9. Wiles

According to the copy of the handbook smuggled out by a former employee included in The Lexington Letter, the principles are meant to overlap and intertwine, emphasizing good social skills to promote the idea that the company is a family.