SASB Index
Sustainability Disclosure Topics & Metrics
Affordability & Pricing
| CODE | ACCOUNTING METRIC | References |
|---|---|---|
| HC-MS-240a.2 | Description of how price information for each product is disclosed to customers or to their agents | |
| HC-MS-240a.3 | Percentage change in: (1) weighted average list price and (2) weighted average net price across product portfolio compared to previous reporting period | - |
Product Safety
| CODE | ACCOUNTING METRIC | References |
|---|---|---|
| HC-MS-250a.1 | (1)Number of recalls issued, (2)total units recalled | |
| HC-MS-250a.2 | Products listed in any public medical product safety or adverse event alert database | |
| HC-MS-250a.3 | Number of fatalities associated with products | |
| HC-MS-250a.4 | Number of enforcement actions taken in response to violations of good manufacturing practices (GMP) or equivalent standards, by type | |
Ethical Marketing
| CODE | ACCOUNTING METRIC | References |
|---|---|---|
| HC-MS-270a.1 | Total amount of monetary losses as a result of legal proceedings associated with false marketing claims | - |
| HC-MS-270a.2 | Description of code of ethics governing promotion of off-label use of products |
Product Design & Lifecycle Management
| CODE | ACCOUNTING METRIC | References |
|---|---|---|
| HC-MS-410a.1 | Discussion of process to assess and manage environmental and human health considerations associated with chemicals in products, and meet demand for sustainable products | |
| HC-MS-410a.2 | Total amount of products accepted for takeback and reused, recycled, or donated, broken down by: (1) devices and equipment and (2) supplies |
Supply Chain Management
| CODE | ACCOUNTING METRIC | References |
|---|---|---|
| HC-MS-430a.1 | Percentage of (1) entity's facilities and (2) Tier I suppliers' facilities participating in third-party audit programs for manufacturing and product quality | |
| HC-MS-430a.2 | Description of efforts to maintain traceability within the distribution chain | |
| HC-MS-430a.3 | Description of the management of risks associated with the use of critical materials |
Business Ethics
| CODE | ACCOUNTING METRIC | References |
|---|---|---|
| HC-MS-510a.1 | Total amount of monetary losses as a result of legal proceedings associated with bribery or corruption | - |
| HC-MS-510a.2 | Description of code of ethics governing interactions with health care professionals |
Activity Metrics
| CODE | ACCOUNTING METRIC | References |
|---|---|---|
| HC-MS-000.A | Number of units sold by product category | - |