At a recent safety conference, we interviewed vendors and attendees and asked, "What is the most important thing a company needs to create a safe workplace.?" The answer was, "A Safety Culture." So, it was surprising that something so universally believed continues to be so elusive to companies big and small. Merriam-Webster defines culture as: A set of shared attitudes, values, goals and practices that characterizes an institution or organization. Safety culture in an organization does not exist separate from the other factors making up the company’s culture, but must be a part of the overall corporate culture to be accepted as a priority.