Health Impact Report - Healthcare Services Edition

In our latest quarterly review of corporate sustainability impacts, risks and opportunities, we find that healthcare service providers are facing mounting challenges from rising costs, with employer-sponsored healthcare expenses projected to rise 9% in 2025, surpassing $16,000 per employee. The report highlights innovative approaches including UnitedHealthcare's expanded ACA Marketplace plans where 90% of members receive subsidies and Apollo Hospitals' significant investment to add 3,500 beds delivering affordable advanced healthcare. Digital platforms and AI-driven analytics are increasingly essential to address both financial materiality and impact materiality across the healthcare value chain.

This report analyses thousands of sustainability disclosures from 20 leading entities in the industry, including UnitedHealth Group, Elevance Health and Cigna Corporation. Published in Q225 as part of a quarterly series, it also includes disclosures from Global South entities like Life Healthcare Group Holdings, Apollo Hospitals Enterprise and Amil Participacoes. The global nature of this analysis makes it an ideal source of external evidence for sustainability accounting and disclosure, particularly for organisations implementing ESG reporting requirements under SASB 2023-12 revisions for healthcare affordability initiatives.