This difference often is a matter of whether an organization considers safety a priority or a value. An organization's priorities usually include measures like earnings, output, quality and service. These priorities may change from time to time. There are usually numerical goals associated with these priorities and these goals usually represent continuous improvement in each key priority. However, values are different.
Values are absolute.
A value signifies what is truly important to a company. If you consider safety a value, then you consider it in a similar context to a company's commitment to honesty, integrity and equal opportunity. Measurable improvement and goals are different for values than they are for priorities. Improvement is desired, but a result short of perfection is unsatisfactory. Any goal other than perfection is insufficient.