Occupational health and safety (OHS) is easy. Change is hard. OHS can identify workplace hazards and risks but it is the employer or business owner or Person Conducting Business or Undertaking (PCBU) who needs to make the decision to change. All of this activity occurs within, and due to, the culture of each workplace and work location. OHS lives within, and affects, each company’s organisational culture but a safety subculture is almost invisible, so it is worth looking at the broader organisational culture and there is no better show, at the moment in Australia, than The Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry (the Banking Royal Commission).
Public submissions are littered with references to culture but it is worth looking more closely at what one of the corporate financial regulators said in a submission in April 2018. The Australian Securities and Investment Commission (ASIC) wrote:
The 
It is a common tactic for procrastinators to acknowledge a problem and then point to an ill-defined, fluffy concept as the problem because that fluffiness makes it almost impossible to change, some use the phrase “wicked problem” similarly. The fluffy concept may be too difficult for most to understand, or the benefits will not be quick enough or not fit into an unrealistic preconceived schedule. “Safety Culture”, or the currently preferred term “organisational culture that includes safety”, is often used to justify this procrastination.