“…A stream of research evidence has indicated that board-level management's commitment to OHS is reflected in the prevalence of a positive safety culture in the workplace (Griffin and Neal, 2000;O'Dea and Flin, 2001;Tervonen et al, 2009;Wu, Chang, Shu, Chen and Wang, 2011). A company's safety culture entails a range of safety-related policies, procedures and attitudes that reflect a high degree of concern and commitment to the reduction of occupational accidents and injuries (Clarke, 1999;Tervonen et al, 2009). It may be considered as a subset of a firm's overall culture where formal and informal organizational structures are dedicated solely to OHS matters, such that employees are encouraged to take responsibility for their own and each other's safety (Clarke, 1999;OECD, 2003;O'Dea and Flin, 2003).…”