IFRS - there's nowhere to hide - Grant Thornton

10 Volume 2. November 2005
"The system should contain a simple yet thorough process that
when reviewed and reported on, should provide confirmation that a
formal health and safety structure is in place."
Depending on the type of workplace other safety responsibilities may
be necessary, such as scaffolding safety, handling and storage of
hazardous substances or managing contractors on site.
Step 2: Assessment
Regardless of the type of working environment, an assessment needs
to take place where any possible risks to health and safety are
identified. These risks could range from anything as simple as smooth
steps in the stairwell to more extreme cases relating to the storage of
hazardous waste or poisonous emissions.
All identified risks need to be documented.
Step 3: Risk management procedures
For every risk identified, a procedure for managing that risk needs to
be put into place. For the more minor risks, their related
management procedures could be as simple as making people
aware of the smooth steps through a sign erected in close
proximity. Of course, more extreme risks would need a
more detailed management plan.
Again, all management procedures need to be
documented.
Step 4: Training
In line with a system of implementation,
compliance and awareness, all staff must be put
through induction training. This type of
awareness training must deal with the identified
health and safety aspects in the workplace as well
as regulatory requirements.
Legislatively required responsibilities, such as
safety representatives and first-aiders must
formally be trained, certified and retrained at
legally determined intervals set by the law.
Anton Barnard
The systems must involve the workforce at
all levels and provide the necessary assistance
to ensure that potentially hazardous job
related functions are carried out safely and
in accordance with the law. It is essential
that the system provides documented means
to substantiate that the Chief Executive
Officer, in accordance with his assignment,
has taken reasonable action in the event of
litigation as well as the results of that
action.