I'm not sure there's a definitive answer. However, from the OSHA CFR documents,
1926.1051(a)
"A stairway or ladder shall be provided at all personnel points of access where there is a break in elevation of 19 inches (48 cm) or more, and no ramp, runway, sloped embankment, or personnel hoist is provided."
Note that this is from the construction standards, not the General Industry standards, but I don't see any requirement at all in the General Industry requirements.
Perhaps also of interest:
1910.23(c)(1)
Every open-sided floor or platform 4 feet or more above adjacent floor or ground level shall be guarded by a standard railing (or the equivalent as specified in paragraph (e)(3) of this section) on all open sides except where there is entrance to a ramp, stairway, or fixed ladder. The railing shall be provided with a toeboard wherever, beneath the open sides...
IE, if you have, say, an open lawn or parking lot with a "step" greater than 19", it should have stairs, and if it's higher than 4', then it should have a handrail.
I don't recall right offhand if there's any building code requirement that addresses this.
For an industrial site, the PIP standards for stairs and ladders might address this, I'm not that familiar with them.
I can tell you that stepping off a 12" high curb, it's easy to mis-judge the height when stepping down, so an unusually large step where people normally walk is not a good idea.