Branding exercises aren't meaningful until there exists something concrete to brand.

Maybe what you're really thinking about is the foundational vision/mission/values statements? E g, you have a vision of a certain kind of gaming company, where “supporting skateboarding with an in-office skate park will support building the most profitable character-based military trading card racing sims” or whatever. That's good. Sit down, figure out what it is you want and don't want, and write “this is in" and “this is out” lists. Then figure out what specific actions you'd take as leadership for this game company to make sure that you achieve those goals. That will deliver a set of guidelines you can judge your decisions against. The more specific these guidelines are, the better. For example:“we make a profitable company" is vague; “we will never miss payroll” is more concrete, and gives you something to compare against an alternative of “we always return dividends to investors” – if you value your employees more, you'll have to trade off attractiveness to investors, and vice versa. This is where values actually concretely hit the ground!

Once you have a vision, and values, and a mission, and produce a working organization, is when you can start thinking about branding, because that's when you're going to have to start communicating the organization itself to a greater outside audience, and that's when branding comes in. Having a clear understanding of your vision, mission, and values, will help tremendously when you get to that point.