ABSTRACT
Safety Management Systems (SMS) are predicated on top management's strong and visible commitment to safety. No SMS will be effective without senior management devoting the attention, time, and resources to safety as a core value of the organization. The core values of an organization are those ideals that form the foundation on which the organization conducts itself. They are not transient in nature; rather they are constants that define the organization and govern its processes, behavior, relationships, and decision-making. Core values are deeply ingrained in the organization and are non-negotiable. After the safety goals and objectives are established, management must establish a plan for accountability. Many people confuse the terms accountability and blame; these terms have substantively different meanings. Management plays a vital role in establishing a safety ethos. Management is vested with the authority and responsibility for managing safety risks in the company.
