(6) Decide what precautions are needed. TRC must not carry out work which could expose its employees to hazardous substances without first considering the risks and the necessary precautions, and what else the company needs to do to comply with COSHH. If the company identifies significant risks, decides on the action it needs to take to remove or reduce them to acceptable levels. To help the company decide whether risks are significant, the company must compare any controls it already used with: