Which of these better as answer for a question? The safety practices and procedures are the followings: as the followings: being the followings:

It's hard to understand what you are saying.The right way is "are the following".There is no word such as "followings".

The answer to your question is "A".  The B and C examples are grammatically incorrect.  Also, be aware of what you are copying/writing.  When you asked your question, you began by writing "followings".  That word wasn't even listed as choice.  I hope that helps.

as follows

The others aren't right.

Question: Describe the specific safety practices and procedures that you need to observe when forming and assembling cable enclosure/support systems (Metal and PVC conduits)

Answer:

A- The safety practices and procedures are the following:B- The safety practices and procedures are as the following:C- The safety practices and procedures are being the following:

1) Follow the electrical regulations

2) Apply safe isolation procedures

3) Must handle the long length conduit carefully

4) Dispose the waste materials

5) Identify the hazards and put the control in place

6) Select the appropriate electrical conduit materials, fittings and installation

((((My question is about what sentence is better as first line to answer the question

and how I can make it better as technical answer))))