Which of the following is a requirement for effective investigation reports in occupational health and safety?

Describing the circumstances of the injury or incident is crucial for effective investigation reports in occupational health and safety. This requirement ensures that all relevant facts surrounding the event are documented thoroughly, allowing for a clear understanding of how the incident occurred. This includes details such as the time and place of the incident, the individuals involved, the conditions at the time, and any contributing factors. By providing a comprehensive description, the report becomes a valuable tool for identifying root causes, which can help to prevent similar incidents in the future.

Focusing solely on financial impact, conducting only employee interviews, or offering training sessions does not address the fundamental need for detailed incident description. While these activities may play a role in overall safety management, they do not replace the importance of accurately documenting the circumstances of an injury or incident, which is essential for identifying hazards and implementing effective corrective actions.