The purpose of this study is to empirically investigate the relationships among corporate manager’s safety commitment and safety behavior of workers and the occurrence of industrial accidents. Recently management commitment to safety has been strongly emphasized due to the recent implementation of the Serious Accidents Punishment Act in Korea, however, up to now no sufficient empirical research on relevant variables have been conducted. On this reason, this study analyzed the effects of manager’s safety commitment on workers' safety behavior and the occurrence of industrial accidents, using data from the 2018 Statistical Survey and Analysis of Industrial Disasters conducted by the Korea Occupational Safety and Health Agency. This study is also aimed to explore the possible mediating role of workers' safety behavior in the relationship between management commitment to safety and the occurrence of industrial accidents. The results of the analysis indicated that management commitment to safety had a meaningful effects on all consequent safety outcome variables. That is, it had a positive impact on the workers' safety behavior and it was also negatively related to the occurrence of industrial accidents. Workers' safety behavior was also negatively related to the occurrence of industrial accidents, and as expected in the hypothesis, it was confirmed that workers' safety behavior played a mediating role in the relationship between management commitment to safety and the occurrence of industrial accidents. The implication of this study for the safety management and future research directions are then discussed.