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A safety data sheet (SDS) provides critical information on the properties of hazardous chemicals, offering details such as handling, storage, exposure limits, health hazards, and emergency procedures. This document is essential for ensuring safety in environments where chemicals are used, allowing individuals to understand the risks associated with specific substances and follow appropriate safety measures.

The significance of an SDS lies in its ability to inform workers and employers about the potential hazards of chemicals they may encounter, thus facilitating proper training and safety protocols necessary to prevent accidents and injuries. Given that the other choices focus on financial aspects, regulatory codes, and design plans, the emphasis on managing hazardous substances through detailed information in an SDS is what makes this answer the most relevant. Understanding and utilizing SDS documentation is a standard practice in maintaining workplace safety and compliance with regulations regarding chemical use.