But we must keep in mind that, for all its problems, the U.S. health-care system also has many strengths. We must take care that we do not lose what is good about our system as we try to address the significant concerns that certainly exist. In the remainder of my remarks, I will discuss three key challenges for health-care reform.
In the EU, mandatory disclosure of transition plans could become part of the upcoming Corporate Sustainability Reporting Directive. However, there are lots of moving parts with regard to transition plans. Open questions include: What types of risks should be addressed, for example, physical or transition climate risks? Should the risks related to the loss of biodiversity also be considered?