Plaid, a company that values an inclusive and collaborative culture, has developed guidelines for code reviews to maintain the health of their code base and promote learning and growth among engineers. The guidelines emphasize respecting each other's time, being clear about opinions versus facts, focusing on overall correctness rather than minor details, ensuring proper testing, and discussing significant design decisions before writing code. To implement these guidelines, Plaid conducts a code review onboarding session for new hires to familiarize them with the company's code review culture and encourages team members to contribute to the evolving guidelines.