The Occupational Safety and Health Act (“OSH Act”) requires covered employers to meet several reporting requirements to prove compliance.  At this time of the year, many covered employers have posted (or should have posted) OSHA Form 300A for injuries and illnesses that occurred in 2019.  Covered employers are also preparing to electronically submit Form 300A summary data to OSHA by March 2.   Inevitably, compliance with OSHA’s reporting rules leads to employer questions concerning OSHA’s recordkeeping requirements, including the frequently asked – “Do I have to keep OSHA logs?”  This question is particularly challenging for companies in non-exempt industries with establishments that perform different business activities.   The good news is there is an answer.  However, the key to unlocking the answer to this recordkeeping challenge is to first understand OSHA’s definition of an “establishment.”