A company dealing with hazardous chemicals is covered by the HCS if:

The correct answer highlights that a company is covered by the Hazard Communication Standard (HCS) if it handles or communicates about hazardous chemicals. The HCS is designed to ensure that employers and employees are aware of the hazards associated with chemicals used in the workplace, which includes providing information about how to safely handle those chemicals. This requirement applies to all employers using hazardous substances, regardless of the number of employees or the extent of their training programs. Effective communication is crucial for maintaining workplace safety, which is why any company involved with hazardous chemicals falls under the HCS regulations.

Other choices do not address the requirement set by OSHA. For example, just conducting training does not alone ensure HCS coverage, as the actual handling or communication of hazardous chemicals is what mandates the application of the standard. Similarly, the size of the workforce doesn't exempt a company from compliance as the focus is on the presence and management of hazardous chemicals, not the number of employees or the absence of chemicals altogether.