There is no general rule as to how the state should be aligned. However, the key elements of the statement i.e. your general policy, organization, and arrangements must be included. Note down the potential hazards, the risks involved and the measures to effectively deal with them. It should be done in a clearly understood language.
The statement should also explain how employees will be part of the health and safety matters and how they will co-operate towards the implementation of the policy. As noted earlier, allocation of duties and responsibilities concerning health, safety and welfare management should also be indicated. It should spell out who is answerable for what responsibility e.g. training and education programs, health and safety inspections e.t.c.