Health Impact Report - All Industries Edition

In our latest quarterly review of corporate sustainability impacts, risks and opportunities, we find that mental health has emerged as a critical health and safety concern for businesses across the healthcare value chain. The report highlights that nearly a quarter of employees (23%) have taken sick leave due to mental health issues, while recognition of mental health conditions lacks sufficient representation in SDG#3 indicators. Leading companies are implementing three-pillar approaches to mental health, focusing on prevention, promotion, and support, while leveraging cross-sector collaboration to build more sustainable healthcare systems.

This report analyses thousands of sustainability disclosures from 20 leading entities in the industry, including Johnson & Johnson, UnitedHealth Group, and Abbott Laboratories. Published in Q225 as part of a quarterly series, it also includes disclosures from Global South entities like Apollo Hospitals Enterprise, Aspen Pharmacare, and Biocon. The global nature of this analysis makes it an ideal source of external evidence for sustainability accounting and disclosure, with critical insights into topics of financial materiality and impact materiality across the health value chain as companies implement ESG reporting requirements under new healthcare frameworks.


1. Nature and climate risks
2. Value chain: upstream
3. Value chain: downstream
4. Planet-Environmental impacts
5. People-Social and governance impacts
6.UN Sustainable Development Goals
7. Technology
8. Finance
9. Policy
10. Calendar of events
11. Risks profile
12. Industry sustainability highlights

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