Conference Abstract Book

14 Hypotheses development Food Safety Culture and Non-Financial Performance • Organizational culture profoundly shapes operations , decision-making , and employee behavior • FS-culture functions as a strategic subculture within the broader organizational culture, influencing communication, behavioral norms, and operational practices • Strong organizational and safety cultures are associated with higher operational efficiency, product quality, and customer satisfaction • In the food industry, evidence indicates that a positive FS-culture enhances compliance, reduces recalls, and strengthens corporate reputation and customer loyalty H2a: Food safety culture positively influences non-financial performance Gambi et al., 2014; Taylor et al. (2015); Stock & McFadden, 2016 ; Manning et al. (2017); Harris et al. (2018); Shah et al. (2021); Wu et al. (2025)