WHS reporting needs to provide relevant, robust and timely information to inform decisions that influence ongoing business performance. 

Poor WHS outcomes can have a detrimental impact on individuals and their families, on the financial, interpersonal and reputational health of a business and, potentially, on the wider community. 

This report explores processes for gathering and communicating the WHS performance information that guides the WHS decisions of an organisation’s officers. It is underpinned by four previous reports from the same author on the role of accounting in work health and safety governance.