Management's attitudes toward safety in commercial vehicle operations play an important role in how safety is perceived within the organization and can have a great influence on commercial motor vehicle (CMV) related crashes. A pilot study examining factors and motivations of safety managers' attitudes toward safety was conducted using data collected from a survey of 30 safety managers that oversees the safety of CMV operations. The data was examined to find underlying factors associated with the respondent's perceptions of workplace safety. Factor analytic results reveal four constructs that relates to the managers' attitudes toward safety: financial, internal awareness, demand for safety, and overall safety culture in the industry. This study provides a first step in understanding the values that management may place on safety for commercial vehicle operations.