How can the requirements of the ISM Code be described in brief?

To: (1) say what you do (in a set of procedures and instructions in a safety management system or SMS); (2) do what you say (i. e. comply with the SMS),Β and (3) be able to prove it (by means of evidence such as log entries, checklists, drill records, answers to auditors’ questions, performing operations under observation by auditors, etc. ).

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Is the ISM Code just another Quality Assurance scheme?

What or who is “the Company “as far as the ISM Code is concerned?