IFRS Foundation

Human Capital

  • Labor Practices
  • Employee Health & Safety
  • Employee Engagement, Diversity & Inclusion
General Issue Category
(Industry agnostic)

Disclosure Topics (Industry specific) for:
Health Care Distributors

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GHG Emissions

Fleet Fuel Management

The distribution of health care products and supplies requires significant transportation networks. Concern over climate change and dwindling natural resources may impact fuel pricing, and expose health care distributors to fluctuations in costs. Firms that are able to improve transportation efficiencies may be able to enhance shareholder value.

Product Quality & Safety

Product Safety

Health care distributors play an integral role in the delivery of health care products to consumers. The industry therefore has a shared responsibility with manufacturers to ensure product safety and address concerns related to toxicity. Further, health care distributors face additional risks related to controlled substances and the potential for mislabeled products. Companies that limit the incidences of safety or other product concerns may be better positioned to protect shareholder value.

Customer Welfare

Counterfeit Drugs

The World Health Organization estimates that counterfeit drugs represent more than 10 percent of the pharmaceutical supply chain in low and middle-income countries. The issue of counterfeit or substandard medication also presents a significant risk in developed economies. Health care distributors may face added costs as governments and national regulatory agencies seek to implement drug supply chain regulations in an effort to prevent counterfeit or mislabeled drugs from entering the pharmaceutical distribution system.

Product Design & Lifecycle Management

Product Lifecycle Management

Health care distributors have a responsibility to reduce the environmental impact of the products that they distribute. Specific opportunities to address these impacts exist in product packaging and take-back programs. Companies that are able to address these concerns may be better positioned to meet customer demand and reduce associated costs.

Business Ethics

Business Ethics

Health care distributors are subject to various state, national, and international laws. In the U.S., such laws include the False Claims Act and the Foreign Corrupt Practices Act. Companies that are able to ensure compliance with relevant regulations may avoid litigation, which can result in costly fines or settlements.

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