Which of the following is a key element within the Health and Safety Management System?

A key element within the Health and Safety Management System is management policies and commitment. This aspect is crucial because it establishes the foundation for a robust safety culture within an organization. Management policies define the organization's approach to health and safety, outlining objectives, goals, and the necessary resources to maintain a safe working environment.

The commitment of management signifies the prioritization of health and safety at all levels of the organization, ensuring that safety practices are integrated into the overall business strategy. When management is actively involved and dedicated to improving safety performance, it drives compliance with regulations, fosters employee participation, and reinforces a proactive approach to identifying and mitigating hazards.

In contrast, elements like marketing strategy development, customer feedback analysis, and profit and loss tracking, while important to overall business operations, do not directly contribute to the establishment and maintenance of a Health and Safety Management System. These areas focus on different organizational objectives and do not address the specific requirements and responsibilities related to health and safety matters.