This document provides guidance to sponsors on developing a systematic approach for investigational new drug application (IND) safety reporting for human drugs and biological products developed under an IND. See section II.A of this guidance for an overview of the IND safety reporting requirements. This guidance is a follow-on to the guidance for industry and investigators Safety Reporting Requirements for INDs and BA/BE Studies and provides recommendations for how sponsors of INDs can identify and evaluate important safety information that must be submitted to FDA and all participating investigators under the IND safety reporting regulations at § 312.32 (21 CFR 312.32). This guidance is most applicable to sponsors managing a drug development program that has multiple studies. This guidance contains recommendations on the following: (1) the composition and role of a safety assessment committee, (2) aggregate analyses for comparison of adverse event rates across treatment groups, (3) planned unblinding of safety data, (4) reporting thresholds for IND safety reporting, and (5) the development of a safety surveillance plan.