## [Payments to Healthcare Professionals](/healthcare-professionals/payments-healthcare-professionals "Payments to Healthcare Professionals") Collaboration between the pharmaceutical industry and Healthcare Professionals (HCPs) or Healthcare Organizations (HCOs) or Patient Organizations (PO) benefit patients. These relationships have delivered numerous breakthrough medicines and have helped improve the way many diseases are treated and managed. Our work together includes a range of activities, from clinical research to sharing best clinical practices. As part of these collaborations, Novartis may provide payments or other “transfers of value” to healthcare professionals and organizations to compensate them for their time, expertise, and services. Bringing greater transparency to this already well-regulated relationship helps build understanding of these collaborations and address public concerns about interactions between the medical community and the pharmaceutical industry. We believe that openly communicating payments helps foster trust with patients, healthcare professionals, government officials and the public. It also supports our broader commitment to transparency, data sharing, and high ethical business standards. Novartis has long been dedicated to improving [clinical trial data transparency](/clinicaltrials "Clinical trials") and discloses [relationships with patient organizations](/investors/reporting-and-transparency-hub/patient-organization-funding "Patient organization funding"). In several countries, we publish information about payments and other transfer of values to Healthcare Professionals, Healthcare Organizations and Patient Organizations in line with local laws, regulations, and industry codes. ## About our reporting practices ### Europe Across Europe, Novartis annually discloses payments and other transfers of value in line with the [European Federation of Pharmaceutical Industries and Associations (EFPIA) Disclosure Code](https://www.efpia.eu/relationships-code/the-efpia-code/) and its local transpositions. [The EFPIA Disclosure Code 2026 Self-Certification Letter (PDF 0.1 MB)](/sites/novartis_com/files/efpia-self-certification-scheme-2026.pdf "efpia-self-certification-scheme-2026.pdf") signed by Patrick Horber, Novartis President, International, confirms the application of the [principles of the EFPIA Disclosure Code](https://www.efpia.eu/relationships-code/healthcare-professionals-hcps/). The letter from previous year is available [here (PDF 0.4 MB)](/sites/novartis_com/files/efpia-self-certification-scheme-2025.pdf "efpia-self-certification-scheme-2025.pdf"). ### United States Under the Sunshine Act, Novartis is required each year to submit data to the [Centers for Medicare and Medicaid Services (CMS)](https://www.cms.gov/) Open Payments Program (commonly known as [the Sunshine Act](https://www.novartis.com/us-en/esg/ethics-risk-and-compliance/payments-hcps-hcos)) as an applicable manufacturer. CMS collects information about certain payments and other transfers of value from applicable manufacturers and group purchasing organizations (GPOs) to physicians and teaching hospitals. Open Payments is the federally run transparency program that collects information about these financial relationships and makes it available to the public annually through the [CMS Open Payments website](https://openpaymentsdata.cms.gov/search). [Read more about our Payments to Healthcare Professionals in the United States.](https://www.novartis.us/corporate-responsibility/payments-hcps-hcos) ### Rest of the world In addition to the EFPIA countries and the United States, we publicly disclose transfers of value in Australia, Brazil, Colombia, Canada, Israel, Japan and New Zealand. In India, Indonesia, Philippines and Saudi Arabia, transfers of value are reported to the government. In South Korea and Turkey, transfers of value are collected and shared with the Ministry of Health upon request. ## All disclosure reports Australia Disclosure Report [English](https://www.novartis.com.au/about-us/corporate-responsibility/corporate-responsibility-australia/financial-transparency) Austria Disclosure Report [Novartis](https://www.novartis.at/ueber-uns/verantwortung/transparenz-ueber-zahlungen-angehoerige-der-fachkreise) [Sandoz](https://www.sandoz.at/ueber-uns/verantwortung/transparenz-ueber-zahlungen-angehoerige-der-fachkreise) Belgium Disclosure Report Novartis [French](https://www.novartis.be/fr/transparence-des-paiements-aux-professionnels-de-sante) [Dutch](https://www.novartis.be/nl/transparantie-van-betalingen-aan-gezondheidszorgverleners) Sandoz [French](https://www.sandoz.be/fr/transparence-des-paiements-aux-professionnels-de-sante) [Dutch](https://www.sandoz.be/nl/transparantie-van-betalingen-aan-gezondheidszorgverleners) Bosnia and Herzegovina Below is the disclosure information for Bosnia and Herzegovina in English as per EFPIA regulations. In case of questions please [contact us](https://www.novartis.com/our-company/contact-us/office-locations). --- ### 2025 Novartis [Disclosure Report (PDF 0.2 MB)](/sites/novartis_com/files/payment-disclosure-novartis-bosnia-and-herzegovina-2025.pdf "payment-disclosure-novartis-bosnia-and-herzegovina-2025.pdf") [Methodological Note (PDF 0.3 MB)](/sites/novartis_com/files/methodological-note-novartis-bosnia-and-herzegovina-2025.pdf "methodological-note-novartis-bosnia-and-herzegovina-2025.pdf") ### 2024 Novartis [Disclosure Report (PDF 0.2 MB)](/sites/novartis_com/files/payment-disclosure-novartis-bosnia-and-herzegovina-2024.pdf "payment-disclosure-novartis-bosnia-and-herzegovina-2024.pdf") [Methodological Note (PDF 0.4 MB)](/sites/novartis_com/files/methodological-note-novartis-bosnia-and-herzegovina-2024.pdf "methodological-note-novartis-bosnia-and-herzegovina-2024.pdf") ### 2023 Novartis [Disclosure Report (PDF 0.2 MB)](/sites/novartis_com/files/payment-disclosure-novartis-bosnia-2023.pdf "payment-disclosure-novartis-bosnia-2023.pdf") [Methodological Note (PDF 0.3 MB)](/sites/novartis_com/files/methodological-note-novartis-bosnia-2023.pdf "methodological-note-novartis-bosnia-2023.pdf") For 2023 Sandoz Disclosure reports, please refer to [Payments to Healthcare Professionals | Sandoz](https://www.sandoz.com/transparency/payments-healthcare-professionals/) Brazil Disclosure Report [Portuguese](https://declarasus.saude.mg.gov.br/) Bulgaria Disclosure Report [Novartis](https://www.novartis.com/bg-bg/esg/transparency) [Sandoz](https://www.sandoz.bg/za-nas/korporativna-otgovornost/prozrachnost) Canada Disclosure Report Novartis [English](https://www.novartis.ca/about-us/corporate-responsibility/transparency-voluntary-disclosure-payments-healthcare) [French](https://www.novartis.ca/fr/about-us/corporate-responsibility/la-transparence-divulgation-volontaire-des-paiements-aux) Sandoz [English](https://www.sandoz.ca/transparency-initiative) [French](https://www.sandoz.ca/fr/initiative-transparence) Colombia Disclosure Report [Spanish](https://www.novartis.com/co-es/sobre-novartis/etica-e-integridad) Croatia Sukladno pravilima EFPIA udruženja niže su navedeni podaci na hrvatskom jeziku za objavu za Hrvatsku. U slučaju pitanja molimo Vas da nas [kontaktirate](/about/locations?field_location_business_unit_target_id=All&field_location_country_target_id=4586). --- ### 2025 Novartis [Disclosure Report (PDF 0.3 MB)](/sites/novartis_com/files/payment-disclosure-novartis-croatia-2025.pdf "payment-disclosure-novartis-croatia-2025.pdf") [Methodological Note (PDF 0.3 MB)](/sites/novartis_com/files/methodological-note-novartis-croatia-2025.pdf "methodological-note-novartis-croatia-2025.pdf") ### 2024 Novartis [Disclosure Report (PDF 0.3 MB)](/sites/novartis_com/files/payment-disclosure-novartis-croatia-2024.pdf "payment-disclosure-novartis-croatia-2024.pdf") [Methodological Note (PDF 0.3 MB)](/sites/novartis_com/files/methodological-note-novartis-croatia-2024.pdf "methodological-note-novartis-croatia-2024.pdf") ### 2023 Novartis [Disclosure Report (PDF 1 MB)](/sites/novartis_com/files/payment-disclosure-novartis-croatia-2023.pdf "payment-disclosure-novartis-croatia-2023.pdf") [Methodological Note (PDF 0.2 MB)](/sites/novartis_com/files/methodological-note-novartis-croatia-2023.pdf "methodological-note-novartis-croatia-2023.pdf") For 2023 Sandoz Disclosure reports, please refer to [Payments to Healthcare Professionals | Sandoz](https://www.sandoz.com/transparency/payments-healthcare-professionals/) Cyprus Below is the disclosure information for Cyprus in English as per EFPIA regulations. In case of questions please [contact us](/about/locations?field_location_business_unit_target_id=All&field_location_country_target_id=4501). --- ### 2025 Novartis [Disclosure Report (PDF 0.4 MB)](/sites/novartis_com/files/payment-disclosure-novartis-cyprus-2025.pdf "payment-disclosure-novartis-cyprus-2025.pdf") [Methodological Note (PDF 0.3 MB)](/sites/novartis_com/files/methodological-note-novartis-cyprus-2025.pdf "methodological-note-novartis-cyprus-2025.pdf") ### 2024 Novartis [Disclosure Report (PDF 0.2 MB)](/sites/novartis_com/files/payment-disclosure-novartis-cyprus-2024.pdf "payment-disclosure-novartis-cyprus-2024.pdf") [Methodological Note (PDF 0.3 MB)](/sites/novartis_com/files/methodological-note-novartis-cyprus-2024.pdf "methodological-note-novartis-cyprus-2024.pdf") ### 2023 Novartis [Disclosure Report (PDF 0.2 MB)](/sites/novartis_com/files/payment-disclosure-novartis-cyprus-2023.pdf "payment-disclosure-novartis-cyprus-2023.pdf") [Methodological Note (PDF 0.3 MB)](/sites/novartis_com/files/methodological-note-novartis-cyprus-2023.pdf "methodological-note-novartis-cyprus-2023.pdf") For 2023 Sandoz Disclosure reports, please refer to [Payments to Healthcare Professionals | Sandoz](https://www.sandoz.com/transparency/payments-healthcare-professionals/) Czech Republic Disclosure Report [Novartis](https://www.novartis.cz/cs/transparentni-spoluprace-zverejneni) [Sandoz](https://www.sandoz.cz/doing-business-responsibly) Denmark Disclosure Report [Novartis](https://www.novartis.dk/om-novartis/hvem-samarbejder-vi-med#ui-id-1=0) [Sandoz](https://www.sandoz.dk/transparency-disclosure-efpia) Estonia Disclosure Report [Estonian](https://www.novartis.ee/koostoeoe-tervishoiutoeoetajatega) For 2023 Sandoz Disclosure reports, please refer to [Payments to Healthcare Professionals | Sandoz](https://www.sandoz.com/transparency/payments-healthcare-professionals/) Finland Disclosure Report [Novartis](https://www.novartis.fi/novartis-yrityksena/yritysvastuu/yhteistyo) [Sandoz](https://www.sandoz.fi/transparency-disclosure-efpia) France Disclosure Report [French](https://www.novartis.fr/propos-de-novartis/notre-activite/transparence-des-relations) Germany Disclosure Report [Novartis](https://www.novartis.de/transparenzkodex) [Sandoz](https://www.sandoz.de/ueber-uns/verantwortungsbewusste-geschaeftsfuehrung/transparenz-von-leistungen-fachkreisangehoerige) Greece Disclosure Report [Greek](https://www.novartis.gr/sustainable-development/business-ethic/disclosure-code) Hungary Disclosure Report [Novartis](https://www.novartis.com/hu-hu/egeszsegugyi-szakemberek/atlathatosag) [Sandoz](https://www.sandoz.hu/rolunk/felelos-uzletvitel) Iceland Disclosure Report [Novartis](https://frumtok.is/sidareglur/) [Sandoz](https://www.sandoz.dk/transparency-disclosure-efpia) Ireland Disclosure Report [English](https://www.novartis.ie/ethics-and-compliance-transparency) Israel Disclosure Report [Hebrew](https://www.health.gov.il/Subjects/Finance/Pages/donation_reports.aspx) Italy Disclosure Report [Italian](https://www.novartis.it/su-di-noi/responsabilita-sociale/etica-persone-ambiente/codice-sulla-trasparenza) For 2023 Sandoz Disclosure reports, please refer to - [Codice sulla Trasparenza | Sandoz Italia](https://www.sandoz.it/su-di-noi/condotta-responsabile-del-business/codice-sulla-trasparenza/) Japan Disclosure Report [Novartis](https://www.novartis.com/jp-ja/esg/transparency) [Sandoz](https://www.sandoz.jp/about-us) Latvia Disclosure Report [Latvian](https://www.novartis.com/lv-lv/veselibas-aprupes-specialisti/sadarbiba-ar-veselibas-aprupes-specialistiem) For 2023 Sandoz Disclosure reports, please refer to [Payments to Healthcare Professionals | Sandoz](https://www.sandoz.com/transparency/payments-healthcare-professionals/) Lithuania Disclosure Report [Lithuanian](https://www.novartis.com/lt-lt/sveikatos-prieziuros-specialistai/bendradarbiavimas-su-sveikatos-prieziuros-specialistais) Luxembourg Below is the disclosure information for Luxembourg in English as per EFPIA regulations. In case of questions please [contact us](/about/locations?field_location_business_unit_target_id=All&field_location_country_target_id=4681). --- ### 2025 Novartis [Disclosure Report (PDF 0.4 MB)](/sites/novartis_com/files/payment-disclosure-novartis-luxembourg-2025.pdf "payment-disclosure-novartis-luxembourg-2025.pdf") [Methodological Note (PDF 0.3 MB)](/sites/novartis_com/files/methodological-note-novartis-luxembourg-2025.pdf "methodological-note-novartis-luxembourg-2025.pdf") ### 2024 Novartis [Disclosure Report (PDF 0.5 MB)](/sites/novartis_com/files/payment-disclosure-novartis-luxembourg-2024.pdf "payment-disclosure-novartis-luxembourg-2024.pdf") [Methodological Note (PDF 0.3 MB)](/sites/novartis_com/files/methodological-note-novartis-luxembourg-2024.pdf "methodological-note-novartis-luxembourg-2024.pdf") ### 2023 Novartis [Disclosure Report (PDF 0.2 MB)](/sites/novartis_com/files/payment-disclosure-novartis-luxembourg-2023.pdf "payment-disclosure-novartis-luxembourg-2023.pdf") [Methodological Note (PDF 0.3 MB)](/sites/novartis_com/files/methodological-note-novartis-luxembourg-2023.pdf "methodological-note-novartis-luxembourg-2023.pdf") For 2023 Sandoz Disclosure reports, please refer to [Payments to Healthcare Professionals | Sandoz](https://www.sandoz.com/transparency/payments-healthcare-professionals/) Malta Below is the disclosure information for Malta in English as per EFPIA regulations. In case of questions please [contact us](/about/locations?field_location_business_unit_target_id=All&field_location_country_target_id=4706). --- ### 2025 Novartis [Disclosure Report (PDF 0.3 MB)](/sites/novartis_com/files/payment-disclosure-novartis-malta-2025.pdf "payment-disclosure-novartis-malta-2025.pdf") [Methodological Note (PDF 0.3 MB)](/sites/novartis_com/files/methodological-note-novartis-malta-2025.pdf "methodological-note-novartis-malta-2025.pdf") ### 2024 Novartis [Disclosure Report (PDF 0.2 MB)](/sites/novartis_com/files/payment-disclosure-novartis-malta-2024.pdf "payment-disclosure-novartis-malta-2024.pdf") [Methodological Note (PDF 0.3 MB)](/sites/novartis_com/files/methodological-note-novartis-malta-2024.pdf "methodological-note-novartis-malta-2024.pdf") ### 2023 Novartis [Disclosure Report (PDF 0.2 MB)](/sites/novartis_com/files/payment-disclosure-novartis-malta-2023.pdf "payment-disclosure-novartis-malta-2023.pdf") [Methodological Note (PDF 0.3 MB)](/sites/novartis_com/files/methodological-note-novartis-malta-2023.pdf "methodological-note-novartis-malta-2023.pdf") For 2023 Sandoz Disclosure reports, please refer to [Payments to Healthcare Professionals | Sandoz](https://www.sandoz.com/transparency/payments-healthcare-professionals/) Netherlands Disclosure Report [Novartis](https://www.novartis.nl/transparantie-nederland) [Sandoz](https://www.sandoz.nl/over-ons/verantwoord-zakendoen) New Zealand Disclosure Report [English](https://www.novartis.com.au/about-us/corporate-responsibility/corporate-responsibility-australia-new-zealand/financial-transparency-for-new-zealand) North Macedonia Below is the disclosure information for North Macedonia in English as per EFPIA regulations. In case of questions please [contact us](https://www.novartis.com/about/locations?field_location_business_unit_target_id=All&field_location_country_target_id=4701). --- ### 2025 Novartis [Disclosure Report (PDF 0.9 MB)](/sites/novartis_com/files/payment-disclosure-novartis-north-macedonia-2025.pdf "payment-disclosure-novartis-north-macedonia-2025.pdf") [Methodological Note (PDF 0.4 MB)](/sites/novartis_com/files/methodological-note-novartis-north-macedonia-2025.pdf "methodological-note-novartis-north-macedonia-2025.pdf") ### 2024 Novartis [Disclosure Report (PDF 0.2 MB)](/sites/novartis_com/files/payment-disclosure-novartis-north-macedonia-2024.pdf "payment-disclosure-novartis-north-macedonia-2024.pdf") [Methodological Note (PDF 0.4 MB)](/sites/novartis_com/files/methodological-note-novartis-north-macedonia-2024.pdf "methodological-note-novartis-north-macedonia-2024.pdf") ### 2023 Novartis [Disclosure Report (PDF 0.2 MB)](/sites/novartis_com/files/payment-disclosure-novartis-north-macedonia-2023.pdf "payment-disclosure-novartis-north-macedonia-2023.pdf") [Methodological Note (PDF 0.3 MB)](/sites/novartis_com/files/methodological-note-novartis-north-macedonia-2023.pdf "methodological-note-novartis-north-macedonia-2023.pdf") For 2023 Sandoz Disclosure reports, please refer to [Payments to Healthcare Professionals | Sandoz](https://www.sandoz.com/transparency/payments-healthcare-professionals/) Norway Disclosure Report [Novartis](https://www.novartis.com/no-no/om-oss/pengeoverforing-til-helsetjenesten) [Sandoz](https://www.sandoz.no/transparency-disclosure-efpia) Philippines Disclosure Report [English](https://www.novartis.com/ph-en/esg/financial-transparency-philippines) Poland Disclosure Report [Polish](https://www.novartis.pl/wspolpraca-z-przedstawicielami-zawodow-medycznych-oraz-organizacjami-ochrony-zdrowia#ui-id-1=0) Portugal Disclosure Report [Portuguese](https://www.novartis.pt/transferencias-de-valor-profissionais-e-organizacoes-de-saude) Romania Disclosure Report [Novartis](https://www.novartis.com.ro/contributia-noastra/transparenta) [Sandoz](https://www.sandoz.ro/despre-noi/etica-si-conformitate) Russia Disclosure Report [Novartis](https://www.novartis.ru/about-us/corporate-responsibility/general-disclosure) [Sandoz](https://www.sandoz.ru/o-kompanii/otvetstvennoe-vedenie-biznesa/general-disclosure) Serbia U prilogu se nalaze informacije koje će biti objavljene za Srbiju, na srpskom jeziku, po regulativi EFPIE. U slučaju bilo kakvih pitanja budite slobodni da nas [kontaktirate](/about/locations?field_location_business_unit_target_id=All&field_location_country_target_id=4801). --- ### 2025 Novartis [Disclosure Report (PDF 0.6 MB)](/sites/novartis_com/files/payment-disclosure-novartis-serbia-2025.pdf "payment-disclosure-novartis-serbia-2025.pdf") [Methodological Note (PDF 0.4 MB)](/sites/novartis_com/files/methodological-note-novartis-serbia-2025.pdf "methodological-note-novartis-serbia-2025.pdf") ### 2024 Novartis [Disclosure Report (PDF 0.7 MB)](/sites/novartis_com/files/payment-disclosure-novartis-serbia-2024.pdf "payment-disclosure-novartis-serbia-2024.pdf") [Methodological Note (PDF 0.3 MB)](/sites/novartis_com/files/methodological-note-novartis-serbia-2024.pdf "methodological-note-novartis-serbia-2024.pdf") ### 2023 Novartis [Disclosure Report (PDF 0.5 MB)](/sites/novartis_com/files/payment-disclosure-novartis-serbia-2023.pdf "payment-disclosure-novartis-serbia-2023.pdf") [Methodological Note (PDF 0.3 MB)](/sites/novartis_com/files/methodological-note-novartis-serbia-2023.pdf "methodological-note-novartis-serbia-2023.pdf") Sandoz [Disclosure Report (PDF 0.3 MB)](/sites/novartis_com/files/payment-disclosure-sandoz-serbia-2023.pdf "payment-disclosure-sandoz-serbia-2023.pdf") [Methodological Note (PDF 0.2 MB)](/sites/novartis_com/files/methodological-note-sandoz-serbia-2023.pdf "methodological-note-sandoz-serbia-2023.pdf") Slovakia Disclosure Report [Novartis](https://www.novartis.sk/o-nas/spolocenska-zodpovednost/transparentnost-v-platbach-zdravotnickym-pracovnikom) [Sandoz](https://www.sandoz.sk/o-nas/transparentna-spolupraca) Slovenia Spodaj so glede na zahteve EFPIA v slovenskem jeziku objavljeni podatki o prenosih sredstev. V primeru morebitnih vprašanj nas prosimo [kontaktirajte](/about/locations?field_location_business_unit_target_id=All&field_location_country_target_id=4826). --- ### 2025 Novartis [Disclosure Report (PDF 0.3 MB)](/sites/novartis_com/files/payment-disclosure-novartis-slovenia-2025.pdf "payment-disclosure-novartis-slovenia-2025.pdf") [Methodological Note (PDF 0.4 MB)](/sites/novartis_com/files/methodological-note-novartis-slovenia-2025.pdf "methodological-note-novartis-slovenia-2025.pdf") ### 2024 Novartis [Disclosure Report (PDF 0.3 MB)](/sites/novartis_com/files/payment-disclosure-novartis-slovenia-2024.pdf "payment-disclosure-novartis-slovenia-2024.pdf") [Methodological Note (PDF 0.3 MB)](/sites/novartis_com/files/methodological-note-novartis-slovenia-2024.pdf "methodological-note-novartis-slovenia-2024.pdf") ### 2023 Novartis [Disclosure Report (PDF 0.3 MB)](/sites/novartis_com/files/payment-disclosure-novartis-slovenia-2023.pdf "payment-disclosure-novartis-slovenia-2023.pdf") [Methodological Note (PDF 0.3 MB)](/sites/novartis_com/files/methodological-note-novartis-slovenia-2023.pdf "methodological-note-novartis-slovenia-2023.pdf") For 2023 Sandoz Disclosure reports, please refer to [Payments to Healthcare Professionals | Sandoz](https://www.sandoz.com/transparency/payments-healthcare-professionals/) South Korea Disclosure Report [Novartis](https://www.novartis.com/kr-ko/esg/corporate-responsibility/doing-business-responsibility) Spain Disclosure Report [Novartis](https://www.novartis.es/sobre-novartis/responsabilidad-social/practica-empresarial-responsable/transparencia-en-las) [Sandoz](https://www.sandozfarma.es/sobre-sandoz/responsabilidad-social-corporativa/practica-empresarial-responsable/transferencias-de) Sweden Disclosure Report [Novartis](https://www.novartis.se/om-novartis/vart-ansvar/transparent-samarbete) [Sandoz](https://www.sandoz.se/transparency-disclosure-efpia) Switzerland Disclosure Report Novartis [German](https://www.novartis.com/ch-de/gesellschaft-und-umwelt/offenlegung-der-geldwerten-leistungen) [French](https://www.novartis.com/ch-fr/societe-environnement/publication-des-transferts-de-valeurs) Sandoz [German](https://www.sandoz-pharmaceuticals.ch/de/ueber-uns/verantwortungsvolle-geschaeftsfuehrung/offenlegung-der-geldwerten-leistungen-fachpersonen) [French](https://www.sandoz-pharmaceuticals.ch/fr/ueber-uns/verantwortungsvolle-geschaeftsfuehrung/publication-des-transferts-des-valeurs-aux) Turkey Disclosure Report [Novartis](https://www.novartis.com.tr/hakkimizda/kurumsal-sorumluluk) [Sandoz](https://www.sandoz.com.tr/hakkimizda/yapma-sorumlulugumuz) UK Disclosure Report [Novartis](https://www.novartis.com/uk-en/esg/transparency/healthcare-professional-payment-transparency) [Sandoz](https://www.sandoz.uk.com/about-us/transparency/) Ukraine Disclosure Report [Ukrainian](https://aprad.org.ua/tematichni-rozdili/rozkrittya-informatsiyi/) United States Disclosure Report [Novartis](https://www.pharma.us.novartis.com/corporate-responsibility/physician-payments-sunshine-act) [Sandoz](https://www.us.sandoz.com/about-us/doing-business-responsibly)