Lack of relevant research has motivated the initiation of this MSc thesis project with the fundamental objective to contribute to the knowledge about a direct or indirect influence of national culture on safety incident reporting in a hazardous industry. The relevance of this topic is related mainly to the fact that the literature review on national culture frameworks stresses the influence of culture on several aspects of social life, including the workplace, where incident reporting is, or should be taking place. It is hypothesized that incident reporting will be influenced, amongst others, by national culture. This hypothesis is supported by the literature review of safety science, which reveals a set of cultural barriers to effective incident reporting. Besides, various studies indicate that underreporting is pervasive in hazardous industries. At the same time, cement industry worldwide admits low safety performance; therefore, an Hellenic based cement producer and worldwide distributor was approached to participate in the study in order to identify the factors that can describe best the workers’ attitudes towards incident reporting and the statistical correlations of those factors with the selected cultural dimensions. For the purpose of this study, Hofstede’s Values Survey Module ’94 and an additional set of questions, which was used in order to identify the respondents’ attitudes towards incident reporting, were delivered and answered by the employees of a cement plant based in Greece. Although the number of responses marginally met the requirements for the selected statistical techniques, the data was analyzed using the Statistical Package for Social Science (SPSS). According to the results of the data analysis, the research sample was found to represent the research population, apart from the number of the production department employees, which was found to be statistically higher than the one in the research population. The scores on Hofstede’s cultural dimensions were also calculated and compared to those found in literature. As it was expected, a deviation between the empirical and theoretical scores was found; however, the results revealed similar patterns between the calculated and the original indices reported by Hofstede. Next, the data analysis revealed two components that describe the perceptions and attitudes of the sample towards incident reporting: “Safety participation, awareness and trust” and “Motivation to compromise safety”. According to the responses, the employees that answered the questionnaire understand the existing safety rules in the plant, know what to do in order to follow those rules, understand that they carry personal responsibility for an accurate implementation and believe in the importance and effectiveness of incident reporting and safety procedures within the plant. At the same time, the respondents show low motivation to compromise safety vis-à-vis other occupational tasks, since they do not believe that it is acceptable to break safety rules and they trust the way management manages safety. In the final phase of data analysis, the strength and direction of the relationships between each of the selected cultural dimensions items and the safety attitude components were explored, in order to evaluate the formulated hypotheses regarding the influence of each cultural dimension on incident reporting behavior. All the hypotheses were rejected. The employees’ perceptions and values towards incident reporting were not related to their cultural values; therefore, any kind of direct or indirect influence of national culture on safety incident reporting was not found to be plausible. Given the fact that the literature review revealed a lack of research on the influence of national culture on safety incident reporting, this research has added a small but important amount of knowledge to safety management in hazardous industries. Considering the limitations that apply to this study, which are also discussed in detail, the proposed methodology can serve as a starting point for a more thorough research project on safety behavior discipline.