Many companies are very clear about the first two, the WHAT and the HOW, but they do not get certainty in the WHY. They usually respond to WHY "making money", "making a profit", but that's not a WHY, it's a result of all three.
Simon Sinek defends the need to start with the WHY before stating WHAT. Our way of thinking and acting our way of communicating should be from the central ring to the outer ring of the Circle. An illustrative example is the Apple company, one of the most successful in the technology market.