Reason’s typology of safety culture (i.e. Just, Informative, Learning, Flexible and Reporting cultures) is widely used in the industry and academia. Through literature review we developed a framework including 36 markers that reflect the operationalization of Reason’s sub-cultures and general organizational prerequisites. We used the framework to assess to what extent safety culture development guidelines of seven industry sectors (i.e. aviation, railway, oil and gas, nuclear, healthcare, defense and maritime) incorporate academic references, and are similar to each other. Gap analysis and statistics showed that the guidelines include 53–69 % of the safety culture markers, with significant differences across subcultures and industry sectors. The results suggested that there is a gap between the industry guidelines and literature, as well as variant approaches to safety culture across the industry. The framework suggested in the study might be used as reference for completing existing safety culture development plans and constructing safety culture assessment instruments.