Elements of a good business case for health and safety program

Discuss the elements of a good business case for health and safety programs. What elements are critical, which are nice to have

1. https://www.youtube.com/watch?v=17GJegInaXE&feature=youtu.be
2. https://www.ishn.com/articles/99839-the-business-case-for-safety-and-health-at-work
3. https://www.ehsinsight.com/blog/building-a-health-and-safety-business-case
4. https://www.osha.gov/businesscase