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When planning the OH&SMS, management must consider the issues and requirements from a business context, i.e. internal and external factors and those of interested parties. This constitutes the scope of the OH&SMS.
Through the planning processes, management must identify and examine the risks and opportunities associated with the OH&SMS and the structural changes involved. Management must document the information concerning the processes and measures needed to identify and address the risks and opportunities involved. A long and short term risk and opportunities assessment must be undertaken, before change is applied.