Answer:
To improve safety procedures and prevent incidents
Explanation:
The most important reason to make sure that incident record keeping is tracked is to improve safety procedures and prevent incidents.
We shouldn't follow guidelines just because someone made them up and we're forced to comply with them. They were created for a reason; both CDC and OSHA created their rules to keep people as safe as possible. The goal is not to punish irresponsible workers. Incidents can happen due to many reasons, including someone's irresponsibility. Keeping records can help educate workers better and prevent accidents from happening.
This is why the second option is the correct one.
