Which of the following best describes an incident report?

An incident report is best described as a formal record of an accident or near-miss that details the event. This kind of report captures critical information regarding what transpired, including specifics such as the time and location of the incident, individuals involved, and the circumstances surrounding the event. The purpose of documenting such incidents is to create a reliable account that can be used for analysis, identification of hazards, and implementing preventive measures to ensure safety in the workplace.

In contrast, a summary of routine workplace activities, an evaluation of workplace conditions, and a checklist for daily tasks do not provide the same detailed insight into unexpected or hazardous events. They serve different purposes—summarizing everyday operations, assessing overall safety conditions, or providing reminders for regular tasks—but do not specifically address the necessity of tracking incidents and their implications for safety management.