As the business climate continues to change, safety professionals are challenged to justify current and new spending. While regulatory compliance may serve as justification for many programs, we know that regulatory compliance does not result in significant injury reduction. Return on investments studies conducted by ASSE, Liberty Mutual, and others provide evidence that there is on average a three-to-one return on investment for safety spending. Understanding risk-based budgeting and how to use properly valued loss data is your key to demonstrate return on investment and the true value that safety brings to the bottom line.