Which document provides detailed information about a substance, including emergency procedures?

The correct choice is the Safety Data Sheet (SDS), which is designed to provide comprehensive information regarding the properties and hazards of a specific substance. It outlines crucial details such as the chemical's identity, health hazards, safe handling practices, and emergency procedures necessary to respond to incidents involving that substance.

SDS documents follow a standardized format that allows for easy access to important information, which includes sections on first aid measures, fire-fighting measures, accidental release measures, and exposure controls, all of which are essential in emergency situations. This makes it a critical resource for employees handling chemicals and for emergency responders addressing incidents involving hazardous materials.

While the Material Safety Data Sheet (MSDS) is a similar document, the term has largely been replaced by the SDS in line with updated regulations aimed at improving consistency and clarity in hazard communication. The Hazard Assessment Report primarily evaluates risks and hazards in a workplace but does not specifically contain emergency procedures for specific substances. An Emergency Response Plan outlines the overall procedures for responding to various emergencies, but it is not necessarily focused on the specifics of each substance like an SDS is.