The OHS professional should be able to apply organizational standards to reporting on OHS incidents, including near-misses. In the absence of organization standards, OHS professionals should be able to apply knowledge of relevant professional and legal standards to write reports without organizational guidance. This includes the ability to appropriately categorize incidents, assess their severity, and their implications within a specific organizational context. The OHS professional must also be able to provide recommendations for improvement which are commensurate to the risk profile of the organization and appropriate to the organization’s context.