I don’t want to argue the point that Corporations (Corp.) are or are not people.

The point I want to make is how Corp. view their “people.” 

There are those Corp. that see their people as “cogs in a wheel” and there are those Corp. that see their people as much more than that. Drucker made this point many years ago and it was the genesis of the high performance work system, aka empowered or self-directed work systems.

I make this point because Corp. that see and use their employees from the shoulder down tend to be transactional i.e. focused on the work but not the worker; whereas Corp. that truly see and use their employees as the whole person utilize not just the brain power but also get the added commitment that comes from the heart. 

They are transformational because they focus on not just the work but also the person doing the work.

The overarching point being that enterprises that tend to be transactional are likely to be average or below average (does Massey Coal come to mind?) in their safety performance whereas enterprises that are transformational are likely to be above average.  Transformational enterprises not only achieve above average safety performance but also attain above average performance in critical business outputs such as profit, quality and customer service.