The benefit of a voluntary reporting system (VRS) is fairly obvious: If hazards and errors are reported, then risk controls can be put into place to mitigate future occurrences. This in turn creates a safer working environment, reduced exposure to litigation and a more profitable organization. A VRS is an important element of a safety management system (SMS). However, since an SMS currently is not mandatory for all operators, some organizations have not espoused the benefits of a VRS.