“Cultural context of the value factor highlights the beliefs, practices, and values that are shared among a group of individuals for which the value factor is developed for.” >>

So, the values depend on their use. (Sounds like Wittgenstein - "meaning comes from use in his later Language Game theory.") Does this mean they are valueless as a comparative measure across cultures? Is that the intention of this definition, and project? Would we be willing to accept that a culture that currently devalues human life from particular groups and subjects them to human slavery, trafficking, etc., on the basis that they are not “seen” as human, may nevertheless uphold their “high value” for “human” life? Don't we want to see that no matter the culture, we respect basic human rights for all? 

This might play out later in the document, but this is what comes to mind initially when I read this.