This report details the findings of a study which sought to identify the role of cultural influences on health and safety attitudes and behaviour in small and micro-enterprises and related issues concerning channels of communication and the role of the Health and Safety Executive. The main cultural influence on health and safety attitudes and behaviour in small businesses was found to be the organisational culture that typifies many such enterprises, reflecting less formal approaches to management, the preference of owner/managers for autonomy and the closeness of employer/employee relations in small businesses