Which document outlines the roles and responsibilities for health and safety in a workplace?

The health and safety policy is the correct document that outlines the roles and responsibilities for health and safety within a workplace. This policy serves as a foundational document that not only establishes the organization's commitment to ensuring a safe work environment but also details the specific duties and responsibilities of management, employees, and other stakeholders regarding health and safety practices. By clearly defining these roles, the health and safety policy helps to foster a culture of safety, ensuring that all employees understand their obligations and how they can contribute to workplace safety.

In contrast, an employee handbook is primarily focused on general employee policies and procedures, rather than specifically addressing health and safety responsibilities. The HSE audit report evaluates and assesses the effectiveness of health and safety measures within an organization, but it does not typically outline roles and responsibilities. A financial report is unrelated to health and safety, as it focuses on the financial performance and status of an organization rather than its health and safety practices.