If a manager gives priority to employee safety, what does it show?

Correct answer: Professional responsibility

The governing concept is professional responsibility and ethical management. Employee safety is a duty because workers are important organisational stakeholders, and a manager must protect their health and dignity while pursuing organisational goals. Providing safe conditions may require investment in equipment, training or procedures, but such expenditure is responsible rather than wasteful. Option A is correct because prioritising safety demonstrates ethical judgement, social responsibility and concern for stakeholders. Option B looks only at cost and ignores the benefit of preventing injury. Options C and D are also incorrect: safety planning is active management and supports organisational objectives instead of abandoning them.