RT Journal Article T1 Safety culture, safety performance and financial performance. A longitudinal study A1 Bautista-Bernal, Irene A1 Quintana-García, Cristina A1 Marchante-Lara, Macarena K1 Estados financieros K1 Responsabilidad social de la empresa K1 Seguridad industrial K1 Higiene industrial AB Safety Culture and managing employee relationships in a safe and socially responsible climate might help avoid risks at the workplace and reputational damage for companies. Drawing on the social approach and Occupational Health and Safety Management, this paper aims to gain further knowledge regarding the impact of safety culture through safety performance on financial performance in organisations. We test a set of hypotheses in a panel data of European companies from different activity sectors from 2005 to 2019. Our findings provide strong support for the premise that companies with policies aimed at improving employee health and safety, employee training, or having safety management systems positively influence safety performance, which in turn has a positive impact on financial performance. The development of safety culture in the company is necessary to meet the needs of employees, and thus improve safety performance. This study has implications for both theory and practice and offers some relevant implications for regulators and policy makers. PB Elsevier YR 2023 FD 2023-12-30 LK https://hdl.handle.net/10630/29292 UL https://hdl.handle.net/10630/29292 LA eng NO Irene Bautista-Bernal, Cristina Quintana-García, Macarena Marchante-Lara, Safety culture, safety performance and financial performance. A longitudinal study, Safety Science, Volume 172, 2024, 106409, ISSN 0925-7535, https://doi.org/10.1016/j.ssci.2023.106409 NO Funding for open access charge: Universidad de Málaga/CBUA. DS RIUMA. Repositorio Institucional de la Universidad de Málaga RD 20 ene 2026