A procedure to account for what must be part of a company's Emergency Action Plan?

The focus of an Emergency Action Plan (EAP) is primarily on the safety and accountability of employees during and after an emergency situation. This makes the aspect of ensuring the well-being and proper accounting of all employees after an evacuation critical. Implementing procedures to verify that all personnel are safe and accounted for is a fundamental component of any effective emergency response strategy. This not only involves tracking who has evacuated but also ensuring that no one is left behind and that all employees are safe in the designated assembly areas.

In contrast, other elements mentioned—such as transforming hazards, assessing the environment post-evacuation, or managing equipment—are important aspects of safety and operational continuity but do not directly address the immediate concern of employee accountability during emergency situations. They may be parts of broader safety measures, but they lack the direct focus on the personnel aspect that is vital during emergencies.