The extra context from the article makes this a much more human response from both people:

Sam, who has CPR training, asked her supervisor if she could assist. The supervisor watched the woman heaving her weight into the man’s chest and gave no response.

“I start sobbing and said, ‘I want to help, please!’ I know she’s going to get tired and need to be subbed out,” Sam told The Western Edge.

The supervisor, who Sam perceived to be in shock, had a simple reply: “It has to be management or safety team. Please get back to work.”

“I need to help,” Sam said.

“Just turn around and not look. Let’s get back to work,” Sam recalled the manager saying.

This likely wasn't entirely some cold calculated policy cooked up in a conference room by lawyers or executives that. The supervisor themselves was clearly not prepared to be dealing with just watching someone die at work under their management. The supervisor was stunned and trying to come up with an answer to a situation they were not prepared for. I don't think they acted this way out of indifference or malice, but just being unprepared.

I'll say Sam was also stunned and unprepared. Why ask permission to help someone? I would like to think I'd just run over a do it. However, just like the supervisor, Sam feel back on asking for permission to help from a superior instead of acting. I don't blame Sam at all in asking. Sam was stunned too. I would be stunned too.

We're also left with only a partial account of what happened. Were there other management and safety team members attending to the victim by this point? We don't know. Again, no blame to Sam, but I also don't see the supervisor's reported statement automatically as cold-hearted indifference.