Final answer:
Financial incentives for accident-free periods are not typically included in an effective safety and health management plan as they can encourage underreporting of incidents.
Step-by-step explanation:
What is NOT typically included in an effective safety and health management plan? Among the elements listed, financial incentives for accident-free periods (C) are usually not part of an effective safety and health management plan. While hazard identification and assessment (A), employee training programs (B), and emergency response procedures (D) are fundamental components, offering financial incentives for accident-free periods could potentially lead to underreporting of accidents and injuries as employees may avoid reporting incidents to attain the incentive. An ethical and effective safety plan focuses on prevention, education, and response rather than on financial rewards for apparent low accident rates.