Have to be formally recorded by law, and statistics relating to this can help evaluate a business’s performance in relation to health and safety, as causes of accidents at work largely result from a failure of the employer and / or employee to carry out any of their duties and responsibilities with regard to ensuring safety in the workplace. A business can calculate the number of working days lost due to accidents and divide this by the total number of potential working days in a given period and then multiplying by 100 to give a percentage. Obviously, the higher the percentage, the worse the business is performing.