Explanation
Company S may have the following accountability for the workers:

The availability of proper safety and health is the major responsibility of Company S because it is aware of the past accidents that occurred because of tower upgradation for providing faster service than the competitors. The company and the contractors made sure that the employees are safe.
Company S needs to make sure that all required tools and equipment are safe and properly maintained to ensure workplace safety for the employees in compliance with Organization O.
Company S tries that Association N shares Organization O's concern so that the safety of the workers is ensured and maintained properly and safety guidelines and checklists are prepared. Accordingly, along with this, a safety culture is also developed. The auditing committee helped in reviewing the safety performances, which included keeping track of the accident rates, implementing safety programs, and providing content for the safety manuals. So, Company S is taking the accountability well.

Sample Response
Occupational hazard refers to the health and safety related issues at the workplace. Company S has the following responsibility toward the workforce:

A set of written programs and their implementation are essential for providing occupation-related safety.
A hazard-free workplace in compliance with Organization O should be provided.
The company is doing its best to achieve the safety programs for the workers as auditing team has been set up and safety guidelines are prepared as per Organization O.