"Safety Culture" - does it mean anything? Safety is just one aspect of a company culture, not an entity in and of itself. That said, I'd reply to you comments:
1. Intangible? Yes, so what? So is goodwill, and that makes up a significant part of some companies' balance sheet. While you cannot manufacture it, you can certainly drive towards it to 'make it happen'
2. While discussions around it lack consensus, just about every one of us will recognise a good culture when we see it. It is the wording that lacks consensus, not the concept.
3. So you'd argue that healthy and open reporting, discussions, a just reporting system aren't necessary to improve safety.
4. I agree with this comment, and I think that it comes from people expecting a 'quick-fix', which just isn't achievable. It takes time, and sometimes you need to have obstructive people to move on out of the company so you can improve the culture. Look at how society's tolerance to smoking or drink driving (as a whole) has changed over the last 15-20 years - that's how long it takes to change the culture of a country - it requires generational thinking, not an annual focus.