Which section of the health and safety report answers the question "Where are we going?"?

The section of the health and safety report that addresses the question "Where are we going?" is focused on future objectives and visions for the organization’s health and safety strategies. This aspect emphasizes planning and setting goals for the upcoming year, outlining the targets and improvements aimed at enhancing safety performance. By defining clear goals, the report provides a roadmap for what the organization intends to achieve, which is crucial for guiding efforts and ensuring continuous improvement in workplace safety.

In contrast, the other options serve different purposes. Current evaluation metrics assess the present performance and safety standards, previous year’s data analysis reflects on past performance to identify trends and areas for improvement, while an accident and incident summary reviews specific occurrences to evaluate safety issues. Each of these components is important for a comprehensive health and safety report, but they do not explicitly communicate forward-looking goals, which is the core objective of the correct answer.