The audit report should also contain information on Whether the manufacturing Unit or the above-mentioned industry has taken any steps to ensure the safety and prevention of health hazards to the workers employed in the particular industries, counting their working conditions, and whether the manufacturing Unit or the above-mentioned industry has fulfilled with the applicable provisions of the Factories Act and the Rules made there under. For this reason, the environmental auditors shall take into contemplation the performance Statement to be organised by the Labour Commissioner and the Chief Inspector of Factories in discussion with the National Institute of Occupational Health.