To create an annual KPI (Key Performance Indicator) report for incidents, the following elements should be included to ensure a comprehensive overview of safety performance:

1. Number of Accidents, Occupational Diseases, and Hazardous Occurrences: The report should include the total count of accidents, occupational diseases, and other hazardous occurrences that the employer is aware of, affecting any employee during the 12-month period ending on December 31 of the preceding year [1].

2. Details of Hazardous Occurrences: For each hazardous occurrence, record the description, date, time, and location [2]. Also include the causes of the occurrence and the corrective measures taken or the reason for not taking corrective measures [2].

3. Minor Injury Records: Include a record of each minor injury sustained by an employee during their employment [2]. This record should contain the date, time, and location of the occurrence, the name of the affected employee, a brief description of the minor injury, and the causes of the minor injury [2].

4. Review of OSHA 300 Log: Review the OSHA 300 Log to ensure that all entries are complete and accurate, correcting any identified deficiencies [3].

5. Annual Summary of Injuries and Illnesses: Create an annual summary of injuries and illnesses recorded on the OSHA 300 Log [3]. This summary should total the columns on the OSHA 300 Log, and include the calendar year covered, the company's name, establishment name, establishment address, annual average number of employees covered by the OSHA 300 Log, and the total hours worked by all employees covered by the OSHA 300 Log [4].

6. Certification of the Summary: A company executive must certify that they have examined the OSHA 300 Log and reasonably believe that the annual summary is correct and complete [4]. The executive can be an owner, officer, the highest-ranking company official at the establishment, or the immediate supervisor of the highest-ranking company official [4].

7. Incident Investigation Reports: Include details from incident investigation reports, such as the date of the incident, date the investigation began, a description of the incident, contributing factors, and any recommendations [5].

8. Corrective Actions: Document resolutions and corrective actions taken to address incident report findings and recommendations [5].

9. Emergency Procedures: If the incident involved an accumulation, spill, or leak of a chemical or biological substance, include written emergency procedures developed in consultation with the committee [6].

10. Employee Exposure Report: If a worker was exposed to a chemical or biological substance, include details such as the names of the substances released, characteristics of the substances, estimated duration and extent of each worker's exposure, how the substance entered the worker's body, and the causes of the incident [6].

11. Retention of Records: Keep copies of all reports and records for a specified period. For instance, in Canada, employers must keep a copy of each report submitted under section 15.9 or subsection 15.10(1) for 10 years following the submission of the report [7]. Also, retain records or reports referred to in subsections 15.6(1), 15.7(1), or 15.8(1) for 10 years following the hazardous occurrence [7].

12. Review of Injury and Illness Trends: Provide a means to review injury and illness trends over time, so that patterns with common causes can be identified and eliminated [8].

13. FAT/CAT Report Form: Complete a FAT/CAT Report Form for all fatalities and catastrophes, including the age of the victim(s) [9].

14. Investigation Summary Report: Open an Inspection Summary Report in OIS at the beginning of the investigation and save it as final as soon as UOSH becomes aware of a workplace fatality or catastrophe and determines it is within its jurisdiction [9]. The narrative must comprehensively describe the characteristics of the worksite; the employer and its relationship with other employers, if relevant; the employee task/activity being performed; the related equipment used; and other pertinent information in enough detail to provide a third-party reader of the narrative with a mental picture of the fatal or catastrophic incident and the factual circumstances surrounding the event [9].

15. Immigrant Language Questionnaire (IMMLANG): Complete the IMMLANG Questionnaire when facts obtained during the inspection indicate non-English speaking persons were injured, killed, or otherwise involved in the event [10].

16. Related Event Code (REC): If any item cited is directly related to the occurrence of the fatality or catastrophe, the related event code 'FAT/CAT/Accident' shall be entered in the 'more information' section of the violation item tab [10].

17. Personal Data (Victim): Document potential items such as name; address; email address; telephone number; age; sex; nationality; job title; date of employment; time in position; job being done at the time of the incident; time spent performing the task in which the incident occurred (on the day of the incident and overall total time/history); training for job being performed at time of the incident; employee deceased/injured; nature of injury (e.g., fracture, amputation, etc.); and prognosis of injured employee [11].

18. Incident Data: Document potential items such as how and why did the incident occur; the physical layout of the worksite; sketches/drawings; measurements; video/audio/photos to identify sources; and whether the accident was work-related [11].

19. Equipment or Process Involved: Document potential items such as equipment type; manufacturer; model; manufacturer's instructions/manuals; kind of process; condition; misuse; maintenance program; equipment inspection (e.g., logs, reports); warning devices (detectors); tasks performed; how often equipment is used; energy sources and disconnecting means identified; and supervision or instruction provided to employees involved in the accident [11].

20. Witness Statements: Potential witnesses include: the public; fellow employees; management; emergency responders (i.e., police department, fire department), and medical personnel (i.e., medical examiner) [11].

21. Safety and Health Program: Potential questions include: Does the employer have a safety and/or health program? Does the program address the type of hazard that resulted in the fatality/catastrophe? How are the elements of the program specifically implemented at the worksite? [11]

22. Multi-Employer Worksite: Describe the contractual and in practice relationships of the employer with the other employers involved with the work being performed at the worksite [11].

By including these components, the annual KPI reporting of incidents will provide a thorough and actionable overview of workplace safety, enabling informed decision-making and continuous improvement in safety practices.