What is an Accident ?

Any undesired, unplanned event arising out of employment which results in physical injury or damage to property, or the possibility of such injury or damage.

OHSAS 18001:2007
3.9 incident

work-related event(s) in which an injury or ill health (regardless of severity) or fatality occurred, or could have occurred
NOTE 1 : An accident is an incident which has given rise to injury, ill health or fatality
NOTE 2 : An incident where no injury, ill health or fatality occurs may also be referred to as a "near-miss","near-hit", "close call" or "dangerous occurance".
NOTE 3 : An emergency situation is a particular type of incident.

“Near miss” situations must also be addressed - events which did not result in injury or damage but had the potential to do so.