Which document provides details on handling and storage of hazardous materials?

The Safety Data Sheet (SDS) is the correct document for providing details on the handling and storage of hazardous materials. An SDS is a standardized document that offers comprehensive information about a particular chemical or substance, including its potential hazards, safe handling instructions, and appropriate storage guidelines. It outlines necessary precautions for safe handling, emergency response measures, and first aid recommendations, ensuring that individuals who work with or near hazardous materials are well-informed and protected.

In contrast, an Incident Report is used to document incidents or accidents that occur in the workplace but does not provide ongoing guidance about handling hazardous materials. The Quality Assurance Manual typically relates to processes to ensure that products meet specific quality standards and may not address hazardous materials directly. A Maintenance Log records maintenance activities but is unrelated to safety information regarding hazardous substances. Therefore, the SDS is essential for ensuring safety and compliance when working with hazardous materials.