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PBMs were intended to be cost-saving intermediaries, but their current structure incentivizes profit-maximizing behavior that often comes at the expense of patients, employers, and pharmacies. A growing body of evidence shows that PBM practices contribute to rising drug costs, reduced access, and market distortions. While some reforms are underway, systemic changes—including pricing transparency, realignment of incentives, and enhanced regulation—are essential to protect the public from ongoing abuses.

Updated CSRD guidance reduces scope by 80% and postpones reporting deadlines to FY2028. Introduces voluntary SME standards and simplified assurance rules.

Use emissions intensity to allocate emissions to Scope 3 Category 15.

Scope3 Financed Emissions: Greenhouse gas emissions associated with a company's investments, lending, and financial activities, particularly in the context of their portfolio companies. Emissions Allocation: The process of assigning emissions to a specific lender or investor based on their exposure to a portfolio company's emissions.