S
When something is bound to happen, even rarely, zero is not a reasonable objective. I think this is self-evident. This doesn't mean that you consider some unknown number of accidents "acceptable." You should be making an effort to reduce the number of accidents, and to do this you need to know about what causes them, and how the causes can be mitigated. It's like any other process--you need to understand the variation and the special causes. I strongly recommend against using workplace accidents and injuries as an objective because at some point the objective will work against you. You can mitigate risk without having a specific goal in mind.
