This document provides guidance for the development and use of leading indicators to enhance safety performance, with the emphasis on the prevention of Fatalities and Permanent Impairment (FPI) injuries. Leading indicators enable organizations to identify, measure and address inadequate controls to prevent harm, supporting a safer workplace. The guidance focuses on developing leading indicators using controls from the IOGP Report 459 - Life-Saving Rules and IOGP Report 459-1 - Start Work Checks. The document outlines how specific and measurable data, based on leading indicator metrics, can be used across various organizational levels to support safety objectives, enhance safety culture and improve operational safety.