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The tutorial discusses the impact of drug and alcohol abuse in the workplace on employee health, productivity, morale, security, and safety. Key points include the importance of identifying signs of substance abuse, such as absenteeism, performance issues, and mental health struggles, which can also affect personal lives, including emotional and financial problems. The material highlights that over 47% of industrial injuries are related to alcohol abuse. It emphasizes the necessity of implementing a workplace policy and procedure to prioritize safety and well-being. The presentation is brought to you by Global Ethics Solutions, encouraging viewers to engage online and subscribe.