As well as environmental protection, ecology, quality assurance and the corporate social responsibility, occupational health and safety represents one of the central support processes of the main process of value creation and enhancement within the company. Hence these topics are ordinarily linked within the corporate policy, also with regard to possible synergies. The company’s basic aims and orientations towards occupational health and safety have to be documented in writing by the Chief Executive in the company’s policy (Policy Statement). The policy statement affects the company as a whole. It is the verbalization of objectives and measures and determines the company’s future evolution in its essential features. Based on the policy statement it is possible to derive principles of occupational health and safety for the company in simple and understandable terms. An effective OHSMS supports the top management in implementing their vision of health and safety within the company. In examining the objectives and requirements of the OHSMS it should be considered, which conditions and factors already affect and could affect the health and safety of persons, which occupational health and safety policy is required, how to deal with health and safety risks and what can be achieved with OHSMS or how the practical organization of occupational health and safety can be improved. The implementation of the OHSMS already starts with the development of a strategic business plan. At this point already the first internal requirements as well as the OSH objectives should be defined. This also includes the decision, which areas of the company have to be respectively organized and structured and which top management member is assigned as responsible for the implementation. It is reasonable to document the objectives’ motives and backgrounds in order to facilitate a later review. Occupational health and safety goals can be company-wide aims or specific aims of individual areas, however not every department must have its own specific goals. Occupational health and safety goals and occupational health and safety planning objectives should be communicated to the affected persons and within the whole company. The level of detail, the complexity of the OHSMS as well as the resources dedicated to its compilation usually depend on parameters such as the size of the company, the scope of the system, the number of processes to be considered, the type of work activities and/or services. To determine the OHS performance, it is essential to analyze them on their feasibility using company check-ups. Thus the common mistake can be avoided to formulate the initial OHS goals too ambitious. Decisive for the success of the OHS is the employees’ acceptance. The workforce must not be deterred by a too large number of OHS instructions. In this context the self-commitment of the top management and all other management levels to occupational health and safety is vital for the target success, as they have a role model function.