Which of the following provides guidance on the handling of hazardous substances?

Safety data sheets (SDS) are comprehensive documents that provide crucial information about the properties, hazards, and safe handling practices for hazardous substances. They are essential tools for workers dealing with chemical products, as they detail the chemical's composition, potential hazards, instructions for safe usage, and guidelines for appropriate response measures in case of an emergency.

SDSs are designed to ensure that employees are well-informed about the materials they work with, allowing them to recognize risks and implement safety precautions effectively. This guidance helps to mitigate health risks and ensures compliance with regulations surrounding hazardous materials, promoting a safer work environment.

While other options like incident reports, training manuals, and emergency response plans play important roles in safety protocols, they do not provide the same specific, in-depth information about hazardous substances as safety data sheets do. Incident reports document past occurrences and do not offer proactive guidance. Training manuals provide broader education while not focusing solely on hazardous materials, and emergency response plans lay out procedures for dealing with incidents rather than offering information on handling substances safely.