Sure, someone from accounting may never have set foot in the warehouse or plant outside of the plant tour they took during orientation when they were hired. So they may be wondering why it would be important to be involved in something that applies only to the plant side.
But exempting back-office employees from active participation in the safety culture is a mistake on many levels. First, it sends a loud and clear message that safety is not part and parcel of the overall organizational culture. It’s not “who we are,” because if it were, it would show up anywhere we look in the organization.