Beliefs and values influence the amount of motivation and permission collaborators experience with respect to their roles and tasks. It relates to the who of leadership. The identity level has to do with the sense of self experienced by a group or group members. Identity is somewhat difficult to define precisely. It is more abstract than beliefs and has to do with the deepest levels of incorporation of information, responsibility for what one has learned, and the commitment to put it into action.
Identity has primarily to do with mission.
Spiritual change relates to the larger system of which one is a part and the influence of that system on the group or organization. It involves the who else and what else of leadership influencing the larger system. Spiritual factors come from our perception of being a part of larger and larger systems surrounding us. It determines the overall vision or purpose behind the actions of an individual or organization. Clearly, each level of change involves progressively more of the system, or a larger problem space .