The immediate causes of accidents are often identified as human error or technical failure but the investigation and analysis of the circumstances surrounding major industrial accidents such as Three Mile Island, Chemobyl and Kings Cross have revealed issues beyond the immediate causes. These issues relate to wider considerations of the safety culture. The safety culture of an organization is very complex and hard to study, but it is possible to examine norms that make up the culture. This paper focuses on environmental attitudes and actions among managerial and non-managerial workers in high risk industry such as chemical industries. The main purpose is to get a better understanding of safety culture and to develop measuring tool by examining their nature and strength and by analysing underlying factors that offer explanations for attitudinal differences.