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27 About Strategy and Governance Our People Our Business Our Outcome AppendixEmployees and workers are also entitled to avoid and remove themselves from potentially harmful situations, as necessary, and to inform their line managers. Moreover, our Code of Conduct states that any employee or contractor who, acting in good faith, reports an issue or removes themselves from a situation on HSE grounds must not be punished. In line with our commitment to continuously improve health and safety management, any incidents must be reported and investigated, and remedial action must be taken to prevent reoccurrence. We investigate all accidents, incidents, and near misses. DKSH also performs root-cause analyses in the event of injuries, significant process safety events, and incidents with high potential impact. In keeping with the Incident and Crisis Communication (ICC) Policy, serious incidents are reported and escalated to the management level, including to the Executive Committee in the event of fatal incidents. Our Board of Directors has a general oversight role and is notified of significant risks and incidents, including health and safety features, via the annual risk report. In addition, the Board is briefed about the actual risk identification and data collection process. Moreover, we communicate lessons learned across the relevant parts of our organization. DKSH encourages open communication between employees, workers, and line management to support effective investigation.Our HSE policy and HSE-MS require that we document findings and use them to develop health and safety targets, plans, and appropriate risk control measures. HSE Managers in each market are accountable for developing and documenting health and safety targets before seeking review and approval from national HSE Steering Committees. We periodically review these targets based on hazard identification and risk assessments and communicate the outcomes to employees, workers, and/or other stakeholders, as applicable.%u2023 GRI 403-2, GRI 403-3Internal and external parties, including our key clients, regularly audit our HSE-MS. Local HSE managers also conduct market-level internal self-assessments, audits, and reviews to support continuous improvement. Our Business Unit Technology joined the Highwire platform in 2022. Using this platform, we can flag the most critical and relevant risks to occupational health and safety (OHS) at our contractors early and help them take prompt action to develop and implement risk mitigation plans.%u2023 GRI 403-1, GRI 403-7, GRI 403-8Hazard ManagementIdentifying hazards promptly and properly and proactively managing health and safety risks are essential to a safe working environment. DKSH performs hazard identification and risk assessments on a routine (e.g. scheduled assessments, audits, and checks) and non-routine basis (e.g. new legal requirements, changes to systems, equipment or materials) and in abnormal and/or emergency situations (e.g. incidents and accidents, breakdown, maintenance, fire emergency, and chemical spills). These assessments follow the Standard Operating Procedure and Guidelines set out in our HSE Management System. This process is overseen by appropriately qualified market HSE personnel in close collaboration with risk owners and cross-functional stakeholders.Our overall objective is to make sure that hazards and risks are addressed in a timely manner and that we have control and mitigation measures in place to minimize health and safety risks to levels that are as low as reasonably practicable (ALARP). In keeping with our HSE policy and HSE-MS, all employees and workers must quickly report any hazards or risks to their line management. All accidents, incidents, and near misses must also be promptly reported to line managers to ensure timely investigation and corrective action. Employees and workers must stay alert to potential health and safety incidents in the workplace and are empowered to work with line managers to help establish and apply the hierarchy of controls based upon E-SEAP (eliminating hazards, substituting the hazardous with less hazardous, engineering controls, administrative controls, and PPE) principles.