According to the definition of SKYbrary, Safety Culture is the way safety is perceived, valued and prioritized in an organization. 
Safety Culture reflects the real commitment to safety at all levels in the organization. 
Safety Culture has also been described as "how an organization behaves when no one is watching".

Safety Culture is something an organization acquires as a product of the combined effects of Organizational Culture, Professional Culture and, often, National Culture. 
Safety Culture can be positive, negative or neutral. 
Safety Culture's essence is in what people believe about the importance of safety, including what they think that their peers, superiors and leaders really believe about safety as a priority.

Safety Culture can have a direct impact on safe performance, and a Safety Management System represents an organization’s competence in the area of safety, and it is important to have an SMS and competent safety staff to execute it. So, organizations need both a SMS and a healthy Safety Culture in order to achieve acceptable safety performance.

Aviation is generally very safe, with serious accident outcomes occurring only rarely, it means that almost all organizations will assume they are already safe. 
There may be few incident reports, and these may be of low severity; safety cases may be well in hand for current operations and future changes. 
Real aircraft accidents are usually complex and multiple causes can be identified, so it is not always easy to see them coming.  

In Taiwan, each airline now has its own safety policy in order to effectively promote the safety management system. 
The airlines develop internal plans and related regulations in accordance with the safety policy. 
Just Culture is a very important concept in the safety culture, therefore, the CAA, MOTC also requires airlines to have their own ideas and norms.

The CAA provides several materials in SMS course, such as Module 1 Course Introduction, Module 2 Basic Safety Concept, Module 3 Safety Management, Module 4 Hazard Rev01, Module 5 Risk, Module 6 regulation, Module 7 SMS Introduction, Module 8 SMS Planning, Module 9 SMS Operation, Module 9-1 SMS Software, Module 9-2 SPI-Rev01, Module 9-3 Safety Assurance, and Module 10 Phase Implementation.