Sustainable Development
Report 2022
Making our world more productive

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Linde 2022 Sustainable Development Report
Mission, Vision and Values
Safety
Inclusion
Accountability
Integrity
Community
Our Mission
We live our mission of making our world 
more productive every day. Through our 
high-quality solutions, technologies and 
services we are making our customers 
more successful and helping to sustain 
and protect our planet.
Our Vision
We are committed to fulfilling our 
vision to be the best performing global 
industrial gases and engineering 
company, where our people deliver 
innovative and sustainable solutions for 
our customers in a connected world.
Our Values

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Linde 2022 Sustainable Development Report
Forward-Looking Statements
This document contains “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking 
statements are identified by terms and phrases such as: anticipate, believe, intend, estimate, expect, continue, should, could, may, plan, project, predict, 
will, potential, forecast, and similar expressions. They are based on management’s reasonable expectations and assumptions as of the date the statements 
are made but involve risks and uncertainties. These risks and uncertainties include, without limitation: the performance of stock markets generally; 
developments in worldwide and national economies and other international events and circumstances, including trade conflicts and tariffs; changes in 
foreign currencies and in interest rates; the cost and availability of electric power, natural gas and other raw materials; the ability to achieve price increases 
to offset cost increases; catastrophic events including natural disasters, epidemics, pandemics such as COVID-19 and acts of war and terrorism; the ability 
to attract, hire, and retain qualified personnel; the impact of changes in financial accounting standards; the impact of changes in pension plan liabilities; 
the impact of tax, environmental, healthcare and other legislation and government regulation in jurisdictions in which the company operates; the cost and 
outcomes of investigations, litigation and regulatory proceedings; the impact of potential unusual or non-recurring items; continued timely development 
and market acceptance of new products and applications; the impact of competitive products and pricing; future financial and operating performance of 
major customers and industries served; the impact of information technology system failures, network disruptions and breaches in data security; and the 
effectiveness and speed of integrating new acquisitions into the business. These risks and uncertainties may cause future results or circumstances to differ 
materially from adjusted projections, estimates or other forward-looking statements. 
Linde plc assumes no obligation to update or provide revisions to any forward-looking statement in response to changing circumstances. The above listed 
risks and uncertainties are further described in Item 1A. Risk Factors in Linde plc’s Form 10-K for the fiscal year ended December 31, 2022, filed with the SEC 
on February 28, 2023 which should be reviewed carefully. Please consider Linde plc’s forward-looking statements in light of those risks.
GRI References
Linde has reported in accordance with the GRI Standards for the period January 1, 2022 to December 31, 2022. GRI Standards are referenced throughout and 
an index is provided on page 116.
Table of Contents
Message from our CEO...........................................................................................................................................................................04
Letter from VP, Sustainability.................................................................................................................................................................08
About Linde............................................................................................................................................................................................10
Sustainability Reporting Foundations: Frameworks & Transparency...................................................................................................14
Materiality, Priorities and Targets: SD 2028..........................................................................................................................................17
Climate Change—Challenge & Opportunity ..........................................................................................................................................20
Prioritizing Clean Energy........................................................................................................................................................................24
Performance Towards Targets................................................................................................................................................................26
Governance............................................................................................................................................................................................33
Risk Management..................................................................................................................................................................................36
Engaging Stakeholders..........................................................................................................................................................................37
Economic Topics .....................................................................................................................................................................................46
Environmental Topics.............................................................................................................................................................................56
Social Topics...........................................................................................................................................................................................77
Assurance.............................................................................................................................................................................................113
GRI Sustainability Reporting Standards Content Index.......................................................................................................................116

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Linde 2022 Sustainable Development Report
Dear Stakeholder,
Sustainability is a fundamental part of what we at Linde do every day, all around the world. I am proud of the contribution our 
teams have made to not only reduce our own carbon footprint, but also to accelerate the decarbonization of our customers around 
the world. Being a sustainable company means more than looking only at our own operations—at Linde we are leading the way 
to sustainability for our customers, our communities and our planet. Working together, our teams continue to bring our vision to 
reality: to be the best performing industrial gases and engineering company in the world. 
Last year, we embarked on a new phase of Linde’s journey that is both ambitious and meaningful: reducing absolute greenhouse 
gas emissions by 35 percent in line with our 2035 science-based target. I am pleased that the efforts toward “35 by 35” have 
already yielded positive results in 2022 with a 2.8 percent absolute reduction in our emissions from our 2021 baseline. Also in 
2022, our products and services enabled our customers to avoid more than 90 million metric tons of equivalent carbon dioxide. 
These avoided emissions—equivalent to the annual emissions from 20 million passenger cars—demonstrate the significant role 
our products and technologies can play in a climate-resilient future. Over the next several years, we will continue this journey by 
prioritizing investments in decarbonization and working with our customers and partners to facilitate carbon capture and storage 
solutions, sourcing more low-carbon energy and executing new clean energy projects.
At the same time, we will challenge ourselves to raise the bar on our commitments. While our teams actively engage in lowering 
Scope 1 and Scope 2 emissions, we are also working with suppliers and customers to understand, quantify and ultimately lower 
Scope 3 emissions. This work has reached an important milestone, and Linde now stands as one of the small number of companies 
who publish a full inventory with all relevant Scope 3 categories. Recently, Linde has also committed itself to set Scope 3 reduction 
targets in the near future; we see this as one additional component of our climate strategy and complementary to our 2050 climate 
neutrality ambition.
We continue to practice responsible stewardship of natural resources. Doing so not only benefits our operational efficiency, but also 
positively impacts the communities in which we operate. For example, productivity efforts in 2022 saved more than 400 million 
gallons of water. We have concerted efforts in water management in geographies where water scarcity is a great concern, and 
we are well on the way to reaching our goal of water management planning at 100 percent of Linde’s sites in areas of high water 
stress, with relatively high withdrawal. Currently, nearly half of such sites already have Water Management Plans in place.
Message from our CEO   2-22
“Linde is poised to fulfill our mission of
making our world more productive, sustainably,
by virtue of our outstanding and dedicated 
employees, our leading technologies and our 
commitment to delivering sustainable solutions 
for the advancement of our customers, our 
communities and our world.”

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Linde 2022 Sustainable Development Report
I am proud of the passion that is represented by our 65,000 colleagues around the world. In 2022, our employees delivered 
nearly 500 local community engagement projects and helped to divert more than 225 million pounds of waste from landfill. Our 
employees also helped to direct much of Linde’s charitable donations toward areas including STEM education, social justice and 
environmental conservation. Altogether, such initiatives complement our business and foster societal and environmental resilience. 
They help make our communities stronger for the long term.
During the year, Linde’s sustainable development program was again validated by respected third-party stakeholders. In 2022, we 
were named a constituent of DJSI World for the 20th consecutive year. CDP named Linde to the A List for both Climate Change and 
Water Security, and Ethisphere listed us among The World’s Most Ethical Companies.  
Linde has been included in the Bloomberg Gender-Equality Index for six consecutive years. This is recognition of how we are 
demonstrating our core value of Inclusion and investing in our people. Our leadership is committed to a diverse, inclusive, global 
talent pipeline where everyone can make an impact and where each person is respected. This is seen in the strides we are making 
towards early achievement of our goal for 30 percent representation of women in our workforce by 2030.
It is with great pride that I tell you of the impact our teams are already making. Linde is poised to fulfill our mission of making our 
world more productive, sustainably, by virtue of our outstanding and dedicated employees, our leading technologies and
our commitment to delivering sustainable solutions for the advancement of our customers, our communities and our world.     
Sanjiv Lamba
Chief Executive Officer
2-22

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Linde 2022 Sustainable Development Report
Sustainable Development
→Dow Jones Sustainability World Index 
(DJSI World) and DJSI North America: 
included in DJSI World for twenty 
consecutive years
→S&P Global Corporate Sustainability 
Assessment: industry-leading score in 
the 99th percentile in chemicals, #1 in 
industrial gases
→S&P Sustainability Yearbook 2022
→CDP: Linde named to 'A list' for both 
climate change and water security
→Science-based target approval: 
Linde's 2035 climate change goal 
validated by SBTi
→Holder of the Sustainable Markets 
Initiative Terra Carta Seal
→FTSE4Good Index constituent for 
seventh consecutive year
→One of World's Most Ethical 
Companies by Ethisphere Institute
→Bloomberg 2022 Gender-Equality 
Index
Diverted more than
200 million pounds
of waste from landfills
Provided philanthropic
support to more than 1,000 
organizations globally
On track to achieve 30%
representation of women
globally by 2030
Benefitted more than 
300,000 people through
employee community
engagement projects
Saved approximately 400
million gallons of water
through sustainability
initiatives
Sourced more than 1/3 of
electricity from low-carbon
and renewable resources
Helped customers
avoid approximately
90 million metric tons of 
equivalent carbon dioxide
Best-in-class
safety performance
Every day, Linde team members around the world are helping to make a positive social and environmental impact in our 
communities, for our customers and within our own operations.

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Linde 2022 Sustainable Development Report
Living the Mission: The Faces of Linde

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Linde 2022 Sustainable Development Report
Letter from VP, Sustainability   2-22
Dear Stakeholder,
It is with excitement that we share this report with you, detailing the progress 
made by our colleagues around the world.
Sustainability is rooted in progress and this report captures the great strides we 
have made against all of our targets – including, for the first time, Linde’s 
"35 by 35" absolute GHG reduction goal.  We also continue to evolve our Scope 
3 management by disclosing estimates for a full inventory of Scope 3 categories.  
The report coincides with the release of our Climate Transition Plan, another key 
milestone for Linde.
This year we mark two additional important milestones in our commitment to 
transparency, relevance and data quality.  First, for more than a decade, we 
have obtained external assurance of certain key performance indicators. We 
continue to expand the scope of this audit, including additional environmental 
and social indicators. Secondly, this year our Scope 1 and Scope 2 emissions 
have been verified at a level of reasonable assurance.  Our 2022 report has also 
been prepared in accordance with the latest Global Reporting Initiative Universal 
Standards.
The data in our disclosures tells an important part of the story, yet, our employees 
fill in the remainder with the vibrancy of their efforts.  Whether engaging on water 
stewardship, supporting our diversity efforts in the supply chain, or helping to 
protect the most vulnerable, these efforts, which are spotlighted in this report, 
demonstrate how we can make an impact.
Over the course of the last year, our Executive Leadership Team, Investor Relations 
and I have enjoyed many conversations with customers, investors, employees and 
community members.  This report is one additional opportunity to engage with you 
as we progress toward 2028, 2035, 2050 and beyond.
Our potential for long-term sustainability of these efforts is even greater due to 
stakeholder collaboration as well as our participation in the United Nations Global 
Compact and other global initiatives, and I thank you for your continued support.
Tamara E. Brown
Vice President, Sustainability

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Linde 2022 Sustainable Development Report
The icons on this page refer to the United Nations Sustainable Development Goals.
* Adjusted after-tax return on capital is a non-GAAP measure. For definition and reconciliation, please see Appendix to the Investor Teleconference Presentation Fourth Quarter 2022.
** CO₂e: CO₂ equivalents
*** GHG: Greenhouse gas
How We Create Economic, Environmental and Social Value
A global corporation with a presence in more than 80 countries
• Supported 65,010 employees globally with personnel expenses totaling $5.7 billion in 2022, 
including salaries, benefits, Social Security contributions and pensions, and share-based compensation
Committed to Diversity and Inclusion
Commitment to Safety: Approximately 5 million hours of safety training delivered in 2022 to 
employees and contractors
• 28 percent female employees worldwide (28 percent female professional employees worldwide)
• Trained approximately 1,200 leaders to date on unconscious bias
• Consistently listed on major Diversity and Inclusion indices
• Achieved Lost Workday Case Rate (LWCR) more than 4X better than the U.S. Occupational Health and 
Safety Administration all industries industrial average
Resource productivity
38.8 million MT CO₂e direct and indirect 
GHG*** emissions
Risk-based Water Management
• Delivered productivity in line with business 
strategic objectives
• Realized $215 million savings from 
sustainable productivity, including avoiding 
an estimated >400 million gallons of water 
usage and 1,000,000 MT CO₂e**
• 18 TWh low-carbon energy sourced 
(43 percent of all energy)
• Enabled 90 million MT CO₂e to be avoided 
by customers from five of Linde‘s key 
technologies
• Enabled more than 230 million people to 
have access to safe drinking water through 
gases used for water treatment and 
desalination 
NATURAL RESOURCES
Commitment to Ethics and Integrity
$10.4 million in funding for social projects and 
initiatives
95,000 employee volunteer hours contributed
Healthcare business  
• Maintained strong compliance culture through 
Code of Business Integrity, which has been 
implemented globally
• Supported more than 1,000 organizations in 49 
countries
• Impacted 350,000 people, including 140,000 
children and students, through 489 employee 
community engagement projects
• Provided crucial support to hospitals and 
healthcare facilities during the COVID-19 pandemic 
and cared for 225,000 COVID-19 patients at home 
in the U.S. through Lincare's respiratory care 
services
SOCIETY
Technology Innovation 
• Supplied liquid hydrogen to the world's first 
hydrogen-powered ferry for cars and passengers 
in Norway
• Conducted first-ever commercial scale trial for 
low-carbon steel heating with hydrogen, which 
enables substantial reductions in carbon emissions   
• Delivered 54 percent of revenue from applications 
that bring environmental and social benefits
• Demonstrated electrolysis expertise:  currently 
building world's largest PEM electrolyzer 
(24 megawatts)
INNOVATION
Shareholder focus
• Consistently delivered our commitments
Customer-centric, disciplined operations
• Adjusted after-tax return on capital*: 22.9 percent
• Industry-leading sale of gas project backlog of
$5.7 billion
Local business model
• Linde manufactures and distributes nearly all 
its products and manages 2+ million industrial 
customers on a regional basis
CUSTOMERS AND INVESTORS
EMPLOYEES

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Linde 2022 Sustainable Development Report
About Linde
Mission, Vision and Values 
Linde's Sustainable Development Report (SDR) demonstrates how 
we deliver on our mission of making our world more productive—
sustainably. 
We live our mission every day by providing high-quality solutions, 
technologies and services that are making our customers more 
successful and helping to sustain and protect our planet.
Our vision is to be the best performing global industrial gases and 
engineering company, where our people deliver innovative and 
sustainable solutions for our customers in a connected world.
Linde’s values are Safety, Integrity, Community, Inclusion and 
Accountability.
Ethics and Integrity
2-23
Responsible corporate governance is a key prerequisite for Linde’s 
business success. This means ensuring compliance with the law, 
rules and regulations and voluntary commitments. Linde strives 
continuously to achieve its goals ethically and with the highest 
integrity. Interaction between management, employees and Linde’s 
business partners is expected to be transparent and respectful, 
consistent with our Code of Business Integrity (CBI). Linde’s 
governance of ethics and integrity is described in the management 
approach section for Material Economic Aspects, page 47.
Organization
Linde is a leading global industrial gases and engineering company 
with 2022 sales of $33 billion. The reporting currency is the U.S. dollar. 
All amounts are shown in U.S. dollars ($), unless stated otherwise. 
The company employs more than 65,000 people globally and serves a 
diverse group of industries in more than 80 countries.
Approximately 86 percent of Linde’s 2022 sales were generated from 
industrial gases operations in three geographic segments—Americas; 
Europe, Middle East and Africa (EMEA); and Asia Pacific (APAC). The 
remaining 14 percent is related primarily to the Engineering segment, 
and to a lesser extent, Other operating segments.
Business Model    2-6
Linde’s business model is to transform air and other process gases 
into applications that, in many cases, help customers become more 
energy and resource efficient or provide social benefits.
Linde’s industrial gas processes transform natural resources into 
environmental and social value and impact; see the Business 
Model table, pages 12 and 13. Principal business operations are to 
make atmospheric gases from raw materials in the air, electricity, 
and process gases, mainly hydrogen, from natural gas or industry 
byproducts, together with steam. The outputs of these processes, or 
our product applications, serve multiple end markets. More than two 
thirds of sales are underpinned by fixed fees or resilient end-markets 
(e.g., healthcare, food and beverage, electronics), as well as portions 
of sales to chemicals and energy, metals and manufacturing, which 
provide some protection from market swings.
Many of Linde's applications bring environmental, economic and 
social benefits to our customers, communities and the planet. Our 
"sustainability portfolio" applications are shown in the "Outputs"
rows, by end market. The benefits that they enable are shown in the 
"Outcomes" rows, by gas.
For example, Linde’s oxygen helps steelmakers save energy, allows 
sustainable aquaculture to thrive and serves hundreds of thousands 
of patients needing medical oxygen. Its hydrogen helps oil refiners to 
make ultra-low sulfur diesel (ULSD), which helps improve air quality, 
thereby improving the environment and human health. Linde's 
high-performance surface coatings help improve energy efficiency in 
jet engines and machine turbines. These outcomes deliver multiple 
longer-term impacts and sustainable business value.
For more information about the company’s business model and 
products and services, visit http://www.linde.com/.
(1) Total sales excluding Linde Engineering
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Linde 2022 Sustainable Development Report
Creating Economic, Environmental and Social Value   2-6
Linde’s business model creates additional enduring value that 
amplifies our mission of making our world more productive and how 
we do so sustainably. 
The Business Model table shows a range of Linde’s inputs and 
activities, and the output and outcomes of these beyond those 
described in our Business Model table. For example, Linde values the 
safety of its employees and contractors and invested approximately 
5 million hours of safety training in 2022. One outcome of this effort 
is that Linde’s safety record is several times better than industry 
benchmarks, which gives us confidence that our employees and 
contractors return home safely at the end of their day.
Linde’s products contribute positively to the health and wellbeing of 
our customers. Home care and hospital patients worldwide benefit 
from our medical gases, devices, services and therapies, especially 
in respiratory care. For example, during the COVID-19 pandemic, 
Linde medical oxygen was crucial to healthcare responders and their 
patients in many countries. In the United States, Lincare is a leading 
provider of home respiratory-therapy products and services.
Linde gases also plays an important role in tackling the global 
challenge of access to clean water. An ever-growing population and 
industrial activity, along with stringent environmental regulations, 
puts additional pressure on wastewater treatment plants across the 
globe to treat increasing volumes of wastewater—adding oxygen 
effectively increases plant capacity. As access to drinking water 
becomes more scarce, the market for desalination has expanded, 
particularly in drought-susceptible areas. Carbon dioxide, which is 
often sourced from industry byproducts, can be used in the re-
mineralization step as a safer alternative to mineral acids. 
In Australia and other areas, for example, Linde carbon dioxide helps 
desalinate water used for municipal water supplies. In 2022, Linde 
gases enabled more than 230 million people to have access to safe 
drinking water, more than half of whom were in APAC (approximately 
130 million people).
The long-term impact of these activities is difficult to measure or 
attribute directly to one company. However, we can demonstrate 
how they contribute to the 17 global United Nations Sustainable 
Development Goals (UN SDGs) introduced by the UN to eradicate 
poverty, protect the planet and guarantee prosperity for all by 2030. 
The icons in the table on page 9 show the SDGs most relevant to 
Linde, which are referenced in Linde’s Sustainable Development 
targets.
There are many examples of how Linde's activities contribute 
towards the SDGs, including efforts to further SDG 12: Responsible 
Production and Consumption. SDG 12.2 is "By 2030, achieve the 
sustainable management and efficient use of natural resources."
Linde's broad range of resource intensity targets address this issue. 
The company also takes direct action on SDG 12.6: "Encourage 
companies, especially large and transnational companies, to adopt 
sustainable practices and to integrate sustainability information into 
their reporting cycle."
In the table, we can observe, for example, how Linde contributes to 
SDG 7.2: "Increase the share of renewable energy by 2030." Linde 
will actively contribute to this target by doubling the purchase of 
low-carbon energy by 2028. Please refer to page 28 for more details 
on this target.

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Linde 2022 Sustainable Development Report
Linde 2022 Sustainable Development Report
Delivering Sustainable Value (see page 9)
Metals and Metalloids
Natural Gas or Industry 
Byproducts, Water
(Steam)
Industry Byproduct, 
Natural Wells
Byproducts from 
Natural Gas Processing
Process & Spec Gases
He
CO₂
H₂
Other Products
(including Surface Coatings)
Materials
Medical Gas, MRIs
Fuel
Welding
Welding
Coatings
Water treatment
Diesel & gasoline 
reformulation & manufacture 
of ammonia, methanol
Replacing acids in industrial 
processes; synthesis & 
separation; carbon capture
Leak detection
Coatings
Heat
treatment of
stainless steel
Cleaning & inerting
Inerting
Electronics processing
Cryogenic freezing
Beverage carbonation
Laboratories
Human health and safety, productivity, product quality 
Fewer emissions of NOx, SOx, VOCs
Fewer black carbon and GHG 
emissions
Cleaner manufacturing
Fewer environmental 
releases
Improved product durability, 
essential for solar PV
Better air quality
Water treatment & 
desalination
MRIs, LCDs, diving gases, 
airbags
Chrome cadmium replacement
Inputs
Product Stewardship
Managing environmental and safety aspects through the product life cycle from raw materials sourcing and supplier
engagement to operations, distribution and customer use.
Business Operations
Products
Activities
Examples of 
environmental,  
economic and  
social benefits
Outcomes
Delivering Sustainable Value (see page 9)
Impact
Outputs
Atmospheric Gases
Ne
N₂
O₂
Ar
Kr
Xe
Business Model   2-6
This chart provides some examples of the applications and benefits from some of Linde's products.
Key: Magnetic resonance imaging (MRI); Volatile organic compound (VOC); Liquid crystal display (LCD)
2022 End Markets
(% sales)
Metals & Mining
(14%)
Other 
(7%)
Chemicals & Energy
(25%)
Electronics
(9%)
Healthcare
(16%)
Manufacturing
(19%)
Food & Beverage
(10%)
Hypoxia
Medical gas
Diagnostics
Fuel
Autoclave
Welding, window 
insulation
Lighting, 
Aerospace 
propulsion
Window insulation, 
lighting, Aerospace 
propulsion
Water treatment
Refinery 
processing & 
water treatment
Inerting, 
blanketing, 
purging
Steelmaking, 
glass, non-ferrous 
metal processing
Inerting, metals 
processing
Stainless steel 
production
Inerting
Lithography
Modified 
Atmosphere 
Packaging, 
aquaculture
Freezing, chilling, 
preservation
Human health and safety, productivity, product quality  
Fewer emissions of NOx, SOx, VOCs
More energy- 
efficient industrial 
production
Safety
Fewer GHG 
emissions
More energy 
efficiency
Breathing 
Applications
More efficient 
windows
Laser eye 
treatment
Cleaner drinking 
water,
medical O₂
Freezing &  
preserving food, 
medical samples
Examples of Significant 
Product Applications
Eco & Joint Eco and Social 
Benefits Portfolio
Social
Benefits Portfolio
Raw Materials
Air and Electricity

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Linde 2022 Sustainable Development Report
Sustainability Reporting Foundations:
Frameworks & Transparency
2-23 Precautionary Principle or Approach  
Linde supports the Precautionary Principle as defined in Principle 
15 of the Rio Declaration: "In order to protect the environment, the 
precautionary approach shall be widely applied by States according 
to their capabilities. Where there are threats of serious or irreversible 
damage, lack of full scientific certainty shall not be used as a reason 
for postponing cost-effective measures to prevent environmental 
degradation."
2-23, 2-24 External Initiatives
Linde's CBI and corporate policies are provided on its website at: 
https://www.linde.com.  
• Linde's CBI makes clear its commitment to values such as ethics, 
integrity, fairness, diversity, compliance and human rights. 
• Linde's CBI and Human Rights Policy also confirm that Linde 
abides by the principles of the International Bill of Human Rights 
enacted by the United Nations and does not condone or engage 
in discrimination; harassment; violations of privacy, slavery or 
servitude; restrictions on free assembly; or unfair employment 
practices. Linde commits to adhering to these human rights 
principles and expects similar standards to be observed by all 
with whom it conducts business.  Linde’s Human Rights Policy is 
provided on the company's website at: https://www.linde.com/
sustainable-development/policies-and-position-statements/
human-rights-policy.
• Linde is a participant in the UN Global Compact.
• Linde's global environment, health, safety and security program 
conforms to the Responsible Care Management System® (RCMS®) 
requirements, as verified by a third party. Management is 
committed to the new Responsible Care Global Charter and its Six 
Elements, and to the Responsible Care Guiding Principles that are 
stated in Linde's Commitment to Stakeholders. Both are provided 
on the company's website at: https://www.linde.com/about-
linde/safety.
Entities Included in the Consolidated Financial 
Statements
See 2022 Annual Report (10-K) for consolidated financial 
statements.
3-1 Defining Report Content and Topic Boundaries
Linde’s annual Sustainable Development Report provides additional 
quantitative and qualitative non-financial information the company 
believes to be relevant to stakeholders and key to driving long-term 
sustainable results and disclosures based on the Global Reporting 
Initiative (GRI) Sustainability Reporting Standards.
In the sustainability reporting ecosystem, the GRI Sustainability 
Reporting Standards are one of several key frameworks and 
standards for voluntary disclosure. They are designed to provide 
sustainability information of relevance to a broad range of 
stakeholders, such as employees and potential employees, 
communities, customers, suppliers, regulators and the general public. 
Linde is also aligned with other reporting frameworks; see the 
"Reporting Frameworks Applied" section.
This report scope is for the full Linde plc organization and for the 
calendar year 2022. 
Information is also provided from entities where Linde is the majority 
shareholder (more than 50 percent) and certain other joint ventures 
(JVs). It excludes data from entities where Linde has a minority 
interest. 2-2
Principles for Defining Report Content and Quality
Consistent with the GRI Standards and to define the content and the 
quality of data and narrative in this report, the company followed 
the principles of being context-driven, inclusive, material, responsive 
and complete, and had data externally assured in Priority Factor (PF) 
areas. 
Data Consolidation and Reporting
Various databases are managed across Linde to aggregate data. 
Data is collected from the businesses and other corporate functions, 
including Safety, Health, Environment & Quality (SHEQ), Human 
Resources (HR), Finance, Operations, Center of Excellence (COE), 
which includes Productivity, Procurement, Research & Development 
(R&D), Sales, Sustainable Development and the Global Giving 
Program. Consolidated information is housed in various corporate 
databases. Linde uses a licensed global sustainability reporting 
software program to integrate data reporting for sustainable 
development.
Performance data is reported against the Linde Sustainable 
Development 2028 (SD 2028) targets to a management team. 
See introductions to respective chapters for management discussion 
and analysis (MD&A) for economic, environmental and social topics. 
Reporting Frameworks Applied    
This report draws on these voluntary reporting frameworks:
GRI Sustainability Reporting Standards (GRI SRSs): Linde has reported 
in accordance with the GRI standards for the period January 1, 2022, 
to December 31, 2022. For the Content Index - Essentials Service, GRI 
Services reviewed that the GRI content index is clearly presented, in 
a manner consistent with the Standards, and that the references for 
disclosures 2-1 to 2-5, 3-1 and 3-2 are aligned with the appropriate 
sections in the body of the report.  See the Content Index at the end 
of this report for material topics. 
Those topics that are considered material are marked within the 
disclosures by the following symbol:   
1. The Task Force on Climate-Related Financial Disclosures (TCFD) 
framework was used to ensure that disclosures about climate change 
are linked to information about financial performance in mainstream 
financial reports. See Linde TCFD Index at: https://www.linde.com/
about-linde/sustainable-development/reporting-center.

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Linde 2022 Sustainable Development Report
2. The International Integrated Reporting Framework provides a 
framework for investors and other stakeholders to gain greater 
insight into the medium- and long-term sustainability of a company. 
It proposes that a company should report how it manages all its 
six capital flows: financial capital as well as human, intellectual, 
manufactured, natural, and social and relationship (sometimes 
referred to collectively as "social capital"), and the connectivity 
between them. 
3. Sustainability Accounting Standards Board (SASB) Standard for the 
Chemicals Sector (Version 2018-10): This provides sector standards 
and KPIs that are considered materially relevant to Environmental, 
Social and Governance (ESG) investors. See Linde SASB Index at: 
https://www.linde.com/about-linde/sustainable-development/
reporting-center.
2-4 Restatements
None.
Changes in Reporting
Reporting Pro Forma 2018 and Reporting of Numbers for Linde’s SD 
2028 Targets
Data is reported consistent with Linde’s 2021 Sustainable 
Development Report and utilizes pro forma information, as previously 
reported.
“Pro forma” definition: Pro forma means a calculated number or 
result that is not related to the official financial boundaries, reporting 
scope or period. A pro forma number serves as an indicator of what 
the result of a newly merged company would theoretically look 
like if the new company had reported for the complete year and 
applied new company reporting boundaries and methodologies. 
As an example, actual financial reporting for 2018 was based on a 
full year of Linde Inc. (formerly named Praxair, Inc.) results plus two 
months of Linde GmbH (previously Linde AG), as the merger legally 
took place at the end of October 2018. The 2018 pro forma result, in 
contrast, reflects the estimated 2018 calendar year. 
Divestments and Business Changes
For information on the sale of the GIST business, please see the 
Annual Report, Note 2.
For information on deconsolidation of Russian subsidiaries, please 
see the Annual Report, Note 3.
3-1

16
Linde 2022 Sustainable Development Report
2028 Sustainable Development Targets*
* For more information about all of Linde's SD 2028 targets, pleas visit our website at
www.linde.com/sustainable-development/targets-and-performance

17
Linde 2022 Sustainable Development Report
Materiality, Priorities and Targets: SD 2028
Linde’s ambitious Sustainable Development 2028 (SD 2028) targets 
are our road map and plan for the next several years. The targets 
are organized in four categories, or Priority Factors (PFs), that we 
consider relevant to the company and its internal and external 
stakeholders: Climate Change; Safety, Health & Environment; People 
& Community; and Integrity & Compliance. The PFs are shown in the 
box: Priority Factors.
Within the four PFs are 10 subset areas covering 20 targets. The 
Climate Change targets span Linde’s full value chain, from pre- 
investment and R&D to operations, customers and growth strategy. 
These are discussed in the Climate Change section. Our PF for Safety, 
Health & Environment is supported by targets for personnel safety, 
distribution safety and product safety, and in the environment 
area, for sustainable productivity, water and waste. The People & 
Community PF has targets for diversity and inclusion, community 
engagement and global giving. In the Integrity & Compliance 
category, the company targets 100 percent of employees and 
contractors certified in our code of ethics and compliance.
This set of targets has several features worth noting: 
1. Commencing in 2018, they are 10-year targets that set a long-term 
strategy for sustainable development at Linde. They are consistent 
with Linde’s business model, its mission and values, and the 
strategic business objectives named by the Board as a basis for 
variable compensation.
2. Linde’s businesses and functions are accountable to deliver these 
targets. They are embedded into our businesses and operations. 
Each target is a business KPI and managed as part of the business.
3. The targets were developed with reference to external 
expectations. These include ESG investors, who look for non- 
financial information as the basis to make better informed investor 
decisions, such as the Sustainability Accounting Standards Board 
(SASB). They were also developed with stakeholders interested 
in understanding Linde’s impacts within the context of global 
needs and planetary boundaries (such as described by the GRI 
Sustainability Reporting Standards and the UN SDGs). Our SD 
targets contribute to several SDGs, as shown in the table on value 
creation on page 9, and in the Targets table. Linde publishes 
indexes that show how its SD strategy and targets align with the 
GRI Standards, TCFD and SASB; and an ESG Report – Summary for 
Investors. For more information, please visit: https://www.linde.
com/about-linde/sustainable-development/reporting-center.
4. As part of its continuous improvement process, Linde conducts 
a condensed Sustainable Development Materiality Assessment 
(SDMA) each year to confirm alignment and consider adjustments 
and improvements. The SDMA will be repeated after 
5 years to confirm that the key issues remain relevant. The full 
SDMA process is described on our website at: https://www.linde.
com/sustainable-development/selecting-priorities.
Beyond SD 2028
Supplementing the comprehensive SD 2028 targets are our latest 
climate change commitments, Linde's “35 by 35” plan and 2050 
climate neutrality ambition. See more on these new parts of our 
climate strategy and their progress on page 19.
Priority Factors
4 PRIORITY FACTORS:
• Climate Change
• Safety, Health & Environment
• People & Community
• Integrity & Compliance
Importance to Linde
Priority Matrix
Importance to External Shareholders

18
Linde 2022 Sustainable Development Report
Sustainable Development Targets 2018–2028*
Climate Change
Safety, Health & Environment
People & Community
Integrity & Compliance
Decarbonization 
Investment & Innovation
• >$1 billion in
decarbonization
initiatives
• >1/3 annual R&D
budget to
decarbonization
Occupational and 
Distribution Safety
• Achieve annual 
operational safety better 
than industry levels 
(LWCR, TRCR)
• Achieve annual 
Commercial Vehicle 
Incident Rate (CVIR) of 
<2.5/million km
GHG Reduction: Achieve 35 percent 
intensity reduction in GHG vs. 
EBITDA
• >2x low-carbon power sourcing, 
primarily from active renewable 
electricity
• Improve energy & GHG intensity
• 4 percent for HyCO GHG
• 7 percent for ASU energy
• 10 percent for distribution fleet 
GHG
• 10 percent absolute reduction in 
GHG emissions from other GHG
Health/Product Stewardship
• Zero global sales of coating 
slurries that contain 
hexavalent chrome by 2029
(surface coatings)
Innovative & 
Sustainable Solutions
• Contribute >50 percent 
annual sales from 
Sustainability Portfolio
• Enable >2x annual 
carbon productivity
Environment
• Achieve $1.3 billion 
Sustainable Productivity
• Implement Water 
Management Plans at 100 
percent relevant sites
• Achieve Zero Waste at
450 sites
Diversity & Inclusion
• Achieve 30 percent 
representation of 
women globally by 
2030
Integrity & Compliance
• Confirm 100 percent annual certification to Linde's Code of Business Integrity
Employee Community Engagement
• Contribute 550 CE projects by 2028
• Integrate Community Needs 
Assessments into Engineering 
project design phase (U.S. only)
Global Giving
• Increase environmental/
climate-related 
philanthropic spend 
by 50 percent
* See Performance Towards Targets for definitions of scope and boundary of each target. All targets run 2018 – 2028 except where otherwise noted.

19
Linde 2022 Sustainable Development Report

20
Linde 2022 Sustainable Development Report
The effects of climate change are increasingly visible on the 
environment, society and the global economy. Climate change is 
not a distant threat; it is happening now. Linde has the technology, 
resources and people to help address climate change. For more than 
100 years, we have been providing solutions to help solve global 
energy challenges. Our company’s mission of making our world more 
productive is fully aligned with the goals of addressing the global 
challenges of sustainable energy and climate change. Through our 
high-quality solutions, products, technologies and services, we are 
making our customers more successful and helping to sustain and 
protect our planet.
TODAY
Linde is in the business of resource transformation. We use fuels for 
energy and as feedstock. Our business and production processes are 
therefore energy-intensive, making the cost and availability of energy 
important for Linde. Linde's total carbon footprint in 2022 was about 
38.8 million tons of CO₂e, where 43 percent stems from direct carbon 
dioxide emissions, mostly from our hydrogen plants, and 57 percent 
from indirect emissions from our electricity consumption, mostly 
from air separation. This energy use, in turn, delivers innovative and 
sustainable solutions for our customers. In many cases, these solutions 
improve the productivity, energy use and GHG emissions for our 
customers or end users. In fact, we calculate that in 2022, Linde gases, 
principally oxygen and hydrogen, enabled our customers to avoid 90 
million metric tons of CO₂e, which is more than twice as much GHG 
avoided than emitted from all our operations.  See page 21.
As the electric grid decarbonizes by using more low-carbon and 
renewable sources, Linde’s indirect GHG emissions will decrease. In 
addition, Linde actively contributes to grid decarbonization in multiple 
ways: 
• Linde’s business proposition is that it is more reliable and more 
energy efficient for our customers to outsource the production 
of industrial gases than to insource. Linde’s energy efficiency is 
world-class, and we continue to improve it each year, which leads to 
financial savings as well as reductions in energy and GHG emissions.
• Many of Linde’s cryogenic air separation (ASU) plants are designed 
to include “buffer” inventories to retain reliable supply in case of 
power failure. This has allowed Linde to participate in demand-
response programs. In periods of peak energy demand, Linde can 
interrupt its grid power use and effectively reduce grid electric load 
(by the equivalent of 40,000 homes from a single location). Linde’s 
design investment can provide ancillary service for grid operators 
to maintain reliable electric power service as wind and solar energy 
become a greater part of our resource mix.
• Forty-three percent of all Linde electricity (18 TWh) is currently 
sourced from low-carbon and renewable power. Of that, 4.6 TWh is 
directly or actively sourced. Linde electricity use in the UK is almost 
all renewable using wind and almost all renewable in Brazil using 
hydroelectric. Low-carbon and renewable electricity is also sourced 
in the United States, where both hydro and nuclear power are 
used, as well as in Colombia, India, Spain, the Philippines and other 
geographies.
Hydrogen is a key enabler of the clean energy transition. It is a 
versatile, clean and safe energy carrier that can be used as fuel for 
power or in the industry as feedstock. At the point of use, it produces 
zero emissions, and it can be stored and transported at high energy 
density in liquid or gaseous form. It can be combusted or used in fuel 
cells to generate heat and electricity. 
We are at the beginning of this transition. Conventional processes 
are dominant today in refining, chemical production and other 
manufacturing processes (steel, electronics and other applications). 
R&D and emerging technologies are starting to change the landscape, 
but hydrogen fuel cell vehicles (HFCVs) are not yet widely adopted, 
green fuels and materials are still at pilot stages and hydrogen for 
energy storage is still in the development stage.
Most hydrogen is primarily produced by steam methane reforming 
(SMR) using natural gas, or recovered as a byproduct from other 
industrial processes. Linde also produces hydrogen using auto thermal 
reforming (ATR) process, and water electrolysis is emerging as an 
effective low-carbon source of hydrogen production.  Currently, SMRs 
remain the dominant technology to produce hydrogen on a large scale.
Climate Change—Challenge & Opportunity

21
Linde 2022 Sustainable Development Report
14 million MT CO2e 
avoided from coatings 
for thermal barriers for 
industrial gas turbine and 
jet engine efficiency
2 million MT CO2e 
avoided from Kr in 
windows and Ar
in welding
63 million MT
CO2e avoided from H2 for 
ultra-low sulfur diesel 
(ULSD)
10 million MT CO2e 
avoided from O2 for 
steelmaking
Values are based on 2022 reported and consolidated results from Linde plc subsidiaries following Linde plc reporting standards.
CO2e = CO2 equivalents
Linde is a company in the business of resource transformation in a world that is dealing with climate change. Below are our 2022 actual 
results as reported by Linde plc entities. We demonstrate that a subset of Linde applications allow our customers or their end users to 
avoid more than twice the GHG emissions of all Linde operations. In 2022, total GHG emissions were 38.8 million MT CO₂e, versus 90 
million MT CO2e avoided by our customers or end users, based upon several applications as shown below.
90 million
MT CO2e benefits enabled  
by Linde applications for 
customers and end users
Linde Applications Enable 2X Carbon Productivity
22 million MT CO2e
Scope 2 indirect GHG 
emissions emitted mainly 
from the power consumed 
at air separation plants
16.8 million MT CO₂e 
Scope 1 GHG emissions: 
12.2 million MT from 
hydrogen production, 
4.6 million from other 
GHG emissions, driving 
and natural gas use
38.8 million
MT CO2e
Linde GHG footprint
0
Again in 2022, a subset of Linde applications enabled more than twice the GHG benefit than 
was emitted in all global operations—2.3x more.

22
Linde 2022 Sustainable Development Report
Linde’s Pathway to Climate Neutrality:
2028, 2035, 2050
The next three decades will represent a period of great activity for 
the world and the quest to address climate change.  Our strategy 
includes three milestones, 2028, 2035, and 2050. That strategy is 
based upon a vision of the evolution across the world during this 
period.
2028:
Our assumptions for this time horizon are that industrial-level 
decarbonization continues to accelerate. New technologies will 
be piloted and demonstrated. Green fuels and materials will be 
scaling, and the feasibility for hydrogen usage as an agent of 
decarbonization in multiple applications will be growing. SMRs 
will continue to be used for most large-scale hydrogen production. 
They will become more efficient, and many will incorporate carbon 
capture and/or use feedstocks and power from renewable sources. 
Electrolysis for green hydrogen production from renewable power 
will be available at capacities greater than 100 MW. Linde's six 
climate change targets through 2028 (with a 2018 baseline) follow 
the full value chain from investment to customer and environmental 
benefits and support our ultimate 2035 absolute GHG reduction 
goal. They are consistent with Linde’s mission and are critical to 
continuing the company's sustainability leadership. These are 
management targets; our businesses are accountable for achieving 
them. Linde will invest more than $1 billion in decarbonization 
initiatives and triple the amount of clean hydrogen production. The 
company is investing across the hydrogen value chain to accelerate 
the clean energy transition with a higher global renewable power 
mix and significant operating and capital efficiencies. We will pursue 
competitive low-carbon sources of hydrogen, including energy 
efficient SMRs and ATRs with carbon capture, electrolysis with 
renewable power, and pilot new low-carbon technologies. Our R&D 
will have a decarbonization focus. Key projects include advanced 
thermal barrier coatings and advanced sealing technologies; 
improving global plant efficiency, energy optimization, logistics and 
operations optimization; and flexible operations to support demand-
side management and allow for higher utilization of renewably 
produced electrical power. It also includes the development of 
alternative gas separation technologies to allow alternative process 
concepts with higher efficiency and a lower carbon footprint. In 
the steel industry, projects include the decarbonization of the 
integrated mill, heat recovery, direct reduced iron technologies and 
electrochemistry initiatives. 
Not all barriers to decarbonization can be overcome in the short 
term. However, we will continue to invest in optimizing operational 
efficiency to meet our commitment to substantially increase our 
focus on low-carbon and renewable energy to continue reducing 
carbon emissions.
The SD 2028 target of 35 percent improvement in Linde GHG 
intensity 2018 – 2028 is measured against adjusted EBITDA*. This 
target was initially chosen to show efficiency against a business 
denominator. EBITDA is one of the non-GAAP measures reported 
by Linde plc. Achieving this target will depend on a range of 
external variables that are not in our control, from global economic 
trends to government regulations to currency fluctuations. We 
remain committed to managing business growth while optimizing 
operational GHG emissions as shown not only by this target but by 
* Scope 1 and 2 emissions (in million MT) divided by adjusted EBITDA in billion USD. Calculation for 2018 uses adjusted pro forma EBITDA.  Calculation for 2019 onward uses adjusted EBITDA. 
  Adjusted EBITDA is a non-GAAP measure. For definition and reconciliation, please see Appendix to the Investor Teleconference Presentation Fourth Quarter 2022.
Goal of 35 percent improvement in Linde GHG intensity 2018–2028*
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
3.6
3.5
5.3
GHG Intensity
Target GHG Intensity
GHG Intensity Achieved
3
4
5
-35%
-33%

23
Linde 2022 Sustainable Development Report
our newer science-based absolute reduction target. In 2022, Linde 
reduced its GHG intensity by 33 percent from the baseline year; see 
Performance Towards Targets. In relation to Scope 1 or direct GHG 
emissions, we target improving Scope 1 GHG intensity for hydrogen 
plants (HyCOs) (4 percent improvement within the target horizon) 
and our distribution vehicles (10 percent) and reducing our absolute 
GHG emissions from other sources (e.g., refrigerant filling losses, 
nitrous oxide [N₂O] emissions) by 10 percent. In relation to Scope 
2 or indirect GHG emissions, Linde aims to improve its operational 
efficiency and GHG intensity at ASU plants (7 percent within the 
target horizon). Linde's largest medium-term opportunity to affect its 
GHG footprint is in Scope 2 electricity. We continue to leverage our 
scale and geographic distribution to procure reliable and affordable 
sources of renewable electricity through active procurement of new 
direct renewable energy contracts, Power Purchase Agreements 
(PPAs) or Renewable Energy Credits (RECs). 
By 2028, we expect to have achieved: 
•
35 percent improvement in GHG intensity versus EBITDA – from 5.31
to 3.45.
•
Hold Scope 2 GHG emissions flat or reduced at the same time as we 
substantially increase our power use.
•
More than 2x low-carbon power procured.
•
Overall, renewable energy and low-carbon energy sources are 
projected to increase from 35 percent to more than 50 percent (all 
power).
•
Development of blue and/or green hydrogen projects.
We have implemented several additional measures to help us better 
manage our carbon footprint, achieve our long-term targets, and 
assess the long-term risks of climate change. Linde's Clean Energy 
organization was launched to focus and accelerate activity in this 
area. The GHG emissions from new investments are calculated and 
integrated into considerations in Capital Investment Committee 
decisions for every project. They are then considered in the selection 
of the technology solution and project risks across the project 
development cycle. To help mitigate potential physical risks from 
climate change, Linde has developed a tool to explore future climate 
change scenarios that could impose additional operational costs on 
production processes from factors like higher ambient temperature 
or air quality deterioration/higher carbon dioxide parts per million 
(PPMs) in the atmosphere at our locations. Physical risks are 
considered in planning.  Impacts and mitigations are considered as 
part of  periodic business reviews.
2035:
In 2028, the target horizon for our 10-year managed climate 
objectives will end.  Linde has recognized the degree of its 
stakeholders' interest in climate change and the importance of 
impact globally. The company responded in 2021: Teams assessed 
then-current targets and began working on more aggressive goals, 
as well as the plans to achieve. 
Our 2035 target is science-based and aligned with the Paris Accords 
goal to reduce global warming to well below 2°C. In 2022, Linde 
achieved validation of this target. Linde was also part of the first 
SBT Chemicals Stakeholder Advisory Group, which is the working 
group that is developing guidance for the chemicals sector. (More 
information is available at: 
https://sciencebasedtargets.org/companies-taking-action/.) As our 
latest climate commitment demonstrates, we are active in advancing 
the world towards ambitious GHG reduction in the chemical industry 
using scenario analysis (utilizing Sustainable Development Scenario).
We can envision a future where hydrogen fuel cells will be widely 
adopted; green electricity will be available commercially; and energy 
and fuel markets will be linked. Low-carbon hydrogen will be cost 
competitive; SMRs will feature additional energy efficiency and CCS; 
and electrolysis will be available with renewable electricity sources 
at much greater capacities and will supply a significant share of new 
hydrogen demand. By 2035, we expect that hydrogen derivatives 
will become the new energy vector and an essential means to 
transport low-cost renewable power around the world.
Achieving this objective will require changes in economic and 
societal behaviors, government regulation, industry engagement and 
technology development. Linde will continue to participate in the 
investments and technologies that will reduce global GHG emissions.
By 2035, we expect to have achieved: 
•
35 percent reduction in absolute GHG emissions from our 2021 
inventory.
•
More than 3x low-carbon power procured. 
•
Execution of CCS projects at some of Linde's largest SMRs that will, 
with other efficiency efforts, reduce Scope 1 emissions.
2050:
The world is at the beginning of an energy transformation, and 
Linde’s climate neutrality ambition demonstrates our long-term 
commitment as an active contributor to the transformation.  
Our vision for 2050 includes widespread availability of renewable 
and low-carbon energy and alternative technologies for production 
and distribution. Linde‘s 2050 climate neutrality ambition is based 
upon IEA’s scenario analysis, as described in its latest 2020 ETP 
paper.  This well-below 2 degrees Sustainable Development Scenario 
(SDS) recognized that the chemical sector as a whole is one that is 
hard to abate and projects the GHG trajectory for this industry as 
declining after 2030, reaching net zero after 2070.  
Linde’s trajectory foresees a much earlier decline in absolute 
emissions, reaching climate neutrality by 2050.  Analysis shows 
that this trajectory equates to an average decline of 4 percent of 
emissions per year, as compared to business-as-usual emissions. 
Therefore, Linde considers its 2050 net zero goal to be in line with 
the global goal to limit warming to 1.5 degrees.  
Tackling climate change is a shared and global responsibility. The 
long-term effects of carbon-based fuels on the environment and 
climate require significant changes to the energy supply chain, 
regulations and society. Linde is poised to contribute across all 
aspects of managing climate change and reducing GHG emissions.

24
Linde 2022 Sustainable Development Report
Linde is advancing a number of clean energy activities aligned with 
our strategy to decarbonize our own operations, to help customers 
decarbonize their operations, and to address new market needs. First, 
Linde will decarbonize its existing asset base through the sequestration 
of CO₂ emissions generated from its own hydrogen production. This will 
simultaneously increase the supply of blue hydrogen into the company’s 
network while reducing Scope 1 emissions in line with our sustainability 
goals. Second, Linde will help enable its customers to decarbonize their 
processes through fuel switching, from existing fossil fuels to low-carbon 
intensity hydrogen in their refineries, crackers or furnaces. The company 
can also capture and sequester carbon emissions from customers currently 
connected to its pipeline network, especially in the U.S. Gulf Coast. The 
third category of new markets represents greenfield opportunities that are 
starting to materialize, such as clean ammonia, sustainable aviation fuels 
and hydrogen for mobility. 
Hydrogen is a cornerstone of the company’s clean energy strategy. As one 
of the world’s leading industrial gases and engineering companies, Linde 
covers the full spectrum of the hydrogen value chain. Linde produces 
gray, blue and green hydrogen from a range of feedstocks and natural 
resources. Once produced, the company removes impurities, separates 
carbon dioxide (CO₂) and completes the process through compression 
and/or cryogenic liquefaction. The company has the technologies and 
equipment to efficiently transport both gaseous and liquid hydrogen to its 
destination or to store it until needed.  
Based on Linde’s pipeline of more than 200 project opportunities, Linde 
anticipates that it could make investment decisions in clean hydrogen to 
exceed $50 billion over the next decade. In addition, the company expects 
to invest more than $3 billion decarbonizing its own assets, several of 
which are located in the U.S. Gulf Coast. As of the end of 2022, Linde’s 
backlog for decarbonization projects stood at nearly $2 billion. Many of 
these new opportunities are in the United States, where the U.S. Inflation 
Reduction Act is accelerating the clean energy transition through the 
introduction of tax credits.
In 2022, Linde made several meaningful project announcements that 
demonstrate our commitment to clean energy, such as:
•
35 MW PEM electrolyzer to be installed at Niagara Falls, NY, U.S., that 
will double Linde’s green hydrogen production in the U.S. 
•
Awarded funding from California’s Energy Commission for the first of 
several planned 5MW PEM electrolyzers at the Ontario facility 
•
Awarded funding from Germany’s Decarbonization of Industry funding 
program and FIDed project to jointly build, own and operate a large-
scale carbon capture and liquefaction facility with Heidelberg Materials
•
Awarded contract for supply of clean hydrogen and other industrial 
gases to OCI’s new world-scale blue ammonia plant in Beaumont, 
TX, U.S. 
•
Received encouragement from the U.S. Department of Energy (DOE) to 
submit a full application for the development of the Great Lakes Clean 
Hydrogen Hub
The company also saw several clean hydrogen and decarbonization 
project startups in 2022, including:
•
Startup of new 1 MW green hydrogen production plant in Greece
•
Inaugurated the world’s first hydrogen refueling system for passenger 
trains in Germany, to replace 14 existing diesel-powered trains
•
Linde-White Martins plant produced first certified green hydrogen 
in Brazil 
Strong collaborations are critical in this evolving decarbonization market 
to reduce financial risk and drive project success by using complementary 
strengths in specific functional areas.  Linde is committed to working 
with all stakeholders to build a better future that is lower in emissions 
and maximizes value. For example, we are collaborating with subsurface 
experts to enable decarbonization of our own assets and accelerate 
deployment of large-scale blue hydrogen supply. 
Strategic collaboration highlights include:
•
Expanded agreement with Celanese Corporation, a global chemical 
company to provide decarbonization solutions at its manufacturing 
facility in Clear Lake, TX, U.S.
•
Joined forces with bp to advance a major carbon capture and storage 
(CCS) project in Texas to enable low carbon hydrogen production at 
Linde’s existing facilities
•
Strategic collaboration on carbon capture, utilization and sequestration 
(CCUS) projects to accelerate decarbonization solutions across 
industrial and energy sectors with SLB
•
Cooperative agreement with Airbus to work on the development of 
hydrogen infrastructure at airports, including the potential utilization of 
sustainable aviation fuels
•
Joint development agreement with Saudi Aramco and SLB to establish a 
$9 million tons/year carbon capture and storage hub by 2027
Today, Linde has the largest liquid hydrogen production capacity and 
distribution system in the world. The company also operates the world’s 
first commercial high-purity hydrogen storage cavern, which, coupled 
with an unrivaled pipeline network of approximately 1000 kilometers, 
enables us to reliably supply our customers. With more than 200 hydrogen 
refueling stations and 80 hydrogen electrolysis plants installed worldwide, 
Linde is putting our strategy of prioritizing clean energy into action.
Prioritizing Clean Energy

25
Linde 2022 Sustainable Development Report
Linde’s Capabilities Across the Hydrogen Value Chain

26
Linde 2022 Sustainable Development Report
Linde reports against both the SD 2028 targets and the “35 by 35” 
commitment. Linde's Sustainable Development (SD 2028) targets set 
a long-term, 10-year action plan with commitments from leadership 
and all levels of the organization. These are managed targets 
with clear accountability, ongoing reporting to management, and 
an annual process of review and continuous improvement. These 
target areas are consistent with Linde’s strategic non-financial 
business objectives considered in determining executive variable 
compensation awards. Performance against this full slate of targets is 
reported quarterly to executive leadership, several times per year to 
the Board's Sustainability Committee, and at least once a year to the 
full Board of Directors. Operational performance towards targets is 
reported on a monthly basis to management.
Linde began providing ESG performance results versus its climate 
change targets in 2020, the only chemicals company in the S&P 500 
to report quarterly ESG performance against its targets.
Most targets run from the 2018 base year, the first year of our 
combined company, for 10 years to 2028. This chapter provides a 
summary dashboard of the SD 2028 targets and performance against 
these targets for 2022.
In 2021, Linde announced its newest climate change target, 
“35 by 35,” which is a commitment to reduce absolute Scope 1 and 2 
emissions by 35 percent in 2035. This managed target runs from the 
2021 base year, and has been validated by the Science Based Targets 
initiative (SBTi).
Performance Towards Targets

27
Linde 2022 Sustainable Development Report
Linde Targets*
2018
2020
2021
2022
Target
Status
Invest in decarbonization initiatives, cumulative $ million 
14
128
299
542
1,000
Direct >33% of R&D budget to decarbonization, cumulative %
23
26
27
39
>33
Contribute >50% revenue from sustainability portfolio, annual % 
n/a
54
55
54
50
Enable >2x GHG benefits, annual
2.5x
2.3x
2.2x
2.3x
>2.0x
35% absolute reduction in Scope 1 and 2 emissions by 2035, 
2021 baseline, cumulative % (million tons CO₂e) 
n/a
n/a
n/a
-2.8%
-35% 
(25.9)
35% Improvement in GHG intensity vs. EBITDA, cumulative %, 
(intensity MMT CO₂e/$ billion)
(5.3)
-16.1% 
(4.5)
-26.2% 
(3.9)
-33% 
(3.6)
-35% 
(3.5)
4% HyCO GHG intensity improvement, cumulative %
0
-7.1
-9.3
-6.7
-4.0
7% ASU energy intensity improvement, cumulative %
0
-0.5
-1.7
0.1
-7.0
10% fleet GHG intensity improvement, cumulative %
0
-7.2
-7.5
-4.6
-10.0
10% absolute reduction in other GHG emissions, cumulative %
0
-9.3
-38
-56.0
-10.0
>2x low-carbon power sourcing, primarily from active renewable 
electricity, cumulative TWh
14
15.3
17.0
18.0
>28.0
*All Targets terminate in 2028, unless specified otherwise
achieved
on track
behind target
Climate Change
Invest and Innovate in Decarbonization
Linde has four targets in the area of decarbonization and growth.
•   Invest >$1 billion in decarbonization initiatives
The scope is capital projects of more than $2 million, where the primary 
aim of Linde and/or its customers is to reduce GHG emissions or advance 
the use of low-carbon fuels and energy. Since 2018, Linde has invested 
a cumulative $542 million. For 2022, this includes investment to jointly 
build, own and operate a large-scale carbon capture and liquefaction 
facility with Heidelberg Materials.  
•   Direct at least one-third of Linde’s annual R&D budget to 
decarbonization
The scope includes annual spend to develop lower-carbon technology 
for Linde assets or to develop lower-carbon solutions for our customers. 
Linde invested 39 percent of its 2022 R&D budget ($56 million of $143 
million total) into decarbonization (2021: 27 percent). Initiatives include 
developing industry-leading carbon capture technologies, investing 
in promising green hydrogen technologies and driving operational 
efficiency to further reduce GHG intensity.
•   Contribute more than 50 percent of revenue from our Sustainability 
Portfolio
The scope is annual Linde revenue associated with the sale of gases 
in applications that bring environmental and/or social benefits; see 
the Business Model table. In 2022, Linde generated 54 percent of 
gases revenue, or $16 billion, from its Sustainability Portfolio. The 
Sustainability Portfolio includes sales from Linde’s eco-portfolio
($11 billion) and social portfolio ($5 billion). The eco-portfolio includes 
applications that have environmental and social benefits, such as 
oxygen for blast furnaces in steel; hydrogen for utra-low sulfur diesel 
(ULSD); and oxygen and carbon dioxide for wastewater treatment, 
desalination and aquaculture. The social portfolio includes applications 
with target social benefits. Examples are oxygen for respiratory care and 
helium for MRI technology.
For the eco-portfolio, R&D developed a simplified Life Cycle Assessment 
(LCA)-based screening methodology to determine and update which 
applications are included. A simplified LCA includes part of the four 
stages of a product life cycle of raw material acquisition, manufacturing, 
use/reuse/maintenance and recycle/waste management (e.g., it 
assesses one or two of the stages completely, or analyzes all four 
stages to lesser depth). All (100 percent) of Linde’s products under 
development were evaluated in-depth in the first three stages (e.g., 
cradle to grave). For environmental impacts, we use Environmental Key 
Performance Indicators (EKPIs): energy (electricity, natural gas and fuel); 
air emissions and direct and indirect GHG emissions; waste (hazardous 
and non-hazardous); water; and ozone depleting substances (ODSs).
•   Enable >2X more GHG to be avoided per year than are emitted in all 
Linde operations
The scope is GHG benefits from a subset of Linde applications that 
enable demonstrable GHG benefits, versus Linde’s 2022 total direct 
and indirect (Scopes 1 and 2) GHG emissions. In 2022, a subset of its 
applications enabled 90 million MT CO₂e to be avoided—51 million MT 
more than its GHG emissions or 2.3 times more. See “Linde Applications 
Enable 2X Carbon Productivity.”
Methodology: End-user-avoided carbon dioxide emissions are calculated 
in accordance with the International Council of Chemical Associations 
(ICCA) guidelines. Avoided emissions arise from efforts by multiple 
partners along the respective value chains. Linde’s contribution has 
been characterized as fundamental in enabling the avoided emissions. 
See "Addressing the Avoided Emissions Challenge: Guidelines from 
the chemical industry for accounting for and reporting greenhouse gas 
(GHG) emissions avoided along the value chain based on comparative 
studies," ICCA October, 2003 (updated 2017).

28
Linde 2022 Sustainable Development Report
Optimize Operational Energy Use and GHG Emissions 
Linde’s 2022 Scope 1 GHG emissions were 16.8 MM MT CO₂e. This 
represents an increase in emissions compared to 2021 by 3 percent.
Scope 1 GHG emissions were caused mainly (72 percent) by 
hydrogen production in SMRs. An additional 19 percent is derived 
from ASUs or other production operations, where plants run on 
natural gas, and CO₂ plant losses. Approximately 5 percent of Scope 1 
emissions were caused by “other” sources of GHG (e.g., nitrous oxide 
or other plants), and 4 percent is from driving. Targets to improve 
GHG intensity in hydrogen production, other GHG emissions and 
driving address those emissions.
Linde’s Scope 2 GHG emissions were 22 MM MT CO₂e. This represents  
a 6.8 percent decrease versus 2021. The 2022 result is driven by 
production volumes and efficiency improvements. The value reflects 
increased usage of market-based emissions factors for several plants 
that previously used location-based factors. Scope 2 GHG emissions 
are caused by the use of electricity and steam, a portion of which 
comes from fossil fuel sources. Electricity is principally (90 percent) 
used by air separation plants and is tracked with the air separation 
energy efficiency target. An additional 6 percent of the electricity is 
used in hydrogen production. Targets to improve energy efficiency in 
ASUs and to increase low-carbon power sourcing address this issue.
In order to show GHG efficiency against a business denominator, 
Linde selected EBITDA, which is one of the non-GAAP measures 
reported by Linde plc. It reflects the size of the business for which 
the emissions are being reported and the efficiency improvements 
that are being targeted. Adjusted EBITDA is a non-GAAP measure. 
For definition and reconciliation, please see Appendix to the Investor 
Teleconference Presentation Fourth Quarter 2022. Linde’s 2022 
adjusted EBITDA was $10.87 billion. This GHG intensity analysis 
complements the absolute GHG reduction target announced in 2021. 
Each of the intensity-based targets is a contributor to Linde's primary 
indicator of GHG performance, the "35 by 35" absolute GHG reduction 
target.
• Achieve a 35 percent absolute reduction of Scope 1 and 2 
emissions by 2035
The scope is all Scope 1 and Scope 2 GHG emissions for Linde globally. 
This science-based target is aligned with the Paris Accords goal to 
limit global warming to well below 2°C. Progress against this new 
target is reported for the first time in this Sustainable Development 
Report. Linde's 2021 (baseline) Scope 1 and Scope 2 emissions 
were 39.9 MM MT CO2e. In the first year, Linde achieved 2.8 percent 
reduction, with 2022 emissions totaling 38.8 MM MT CO2e.
• Achieve 35 percent GHG intensity improvement versus EBITDA
The scope is Linde’s combined Scope 1 + Scope 2 GHG emissions 
versus EBITDA. In 2022, Linde’s GHG intensity was 3.6 MMT CO₂e/$ 
billion, representing 33 percent GHG intensity improvement over 
2018, resulting from increased renewable energy availability and 
sourcing as well as strong EBITDA growth.
• Achieve 7 percent improvement in ASU energy intensity
The scope is Linde ASU facilities worldwide where Linde pays 
for the power and has operational control, including 50 percent 
majority-held joint ventures. The 2022 results represented a lag 
versus 2020, from 1.7 percent cumulative reduction to 0.1 percent 
cumulative increase, despite targeted productivity efforts and capital 
investments.  Factors for the lag include market and production 
trends, and Linde continues to review this indicator as well as the 
underlying assumptions in order to reflect of performance. In 2022, 
the applicable joint ventures were also reconfirmed. See GRI 302-1 
for information on electricity consumption, GRI 302-3 for energy 
intensity, and GRI 302-4 for energy reduction activities.
• Achieve 4 percent improvement in hydrogen GHG intensity
The scope is Linde hydrogen facilities worldwide. The 2022 results 
were a 6.7 percent improvement versus 2021: 9.3 percent.
Performance against this target was not expected to be linear. It 
reflects changes in production volumes, the effect of project startups, 
the implementation of projected technology innovations, and an 
increase in byproduct hydrogen sourced.
• Achieve 10 percent improvement in trucking GHG emissions 
intensity
The scope is all Linde commercial driving operations (bulk and 
packaged gases combined) where the driver is a Linde employee. 
The 2022 results were a 4.6 cumulative percent GHG intensity 
improvement against the baseline.
The target is calculated by multiplying the number of miles driven and 
fuel used in each geography by GHG emissions factors and dividing 
by volume of product delivered. Examples of contributors include 
logistics efficiency projects, fleet renewal and new technology. 
Contractor driving is reported as Scope 3 at GRI 305-3.
• Achieve a 10 percent absolute reduction in other GHG emissions
The scope is most “other GHG emissions” from a range of Scope 1 GHG 
emissions sources, calculated into CO₂ equivalents—refrigerant losses 
from cylinder refilling operations; N₂O emissions from N₂O plants and 
cylinder filling; and methane releases from helium and CO₂ plants, 
which account for most of Linde’s other GHG emissions. In 2022, 
these emissions were 0.8 MM MT CO₂e (2021: 0.9). The 2022 results 
showed a 56 percent improvement over the baseline. This target was 
achieved.
• >2x low-carbon power sourcing, primarily from active renewable 
electricity
The scope is all Linde operations within our GHG reporting boundary. 
The target is on track.  In 2022, the company sourced 18 TWh low-
carbon energy, or 43 percent of all its purchased electricity. Progress 
on this target was not expected to be linear. Low-carbon electricity 
is defined as electricity produced from non-fossil sources including 
renewables (e.g., solar, wind, biomass, geothermal, hydro) and 
other low-carbon sources. The target includes passive electricity 
(e.g., from the grid) and active sourcing over PPAs, RECs, certificates 
and sourcing contracts for specific facilities. It considers all energy 
consumption where Linde purchases the electricity. It excludes 
electricity where Linde is not the purchaser.
Linde actively sourced 3.3 TWh renewable electricity and 1.3 TWh 
low-carbon power in 2022. Linde electricity use in the UK is almost
all renewable using wind and almost all renewable in Brazil using 
hydroelectric. Low-carbon and renewable electricity is also sourced 
in the United States, where both hydro and nuclear power are 
used, as well as in Colombia, India, Spain, the Philippines and other 
geographies.

29
Linde 2022 Sustainable Development Report
Safety, Health & Environment
Environment
In addition to its investment targets, aimed at addressing climate 
change, Linde has defined three environmental targets: sustainable 
productivity or eco-efficiency, reduction of waste and management of 
water. All three programs are baselined with 2018 data from Legacy 
Praxair only.  From 2019, the data reflects the Linde plc organization.
• Save $1.3 billion from sustainable productivity
Sustainable productivity projects bring financial and environmental 
savings in Linde's EKPIs. The target for sustainable productivity 
is a cumulative savings of $1.3 billion, 2018–2028. The 2022 
results are on track to meet this target. Linde achieved savings of 
$215 million (cumulatively $712 million), or 32 percent of all targeted 
productivity savings. 
The scope is all Linde operations. In 2022, sustainable productivity 
also saved 1 billion KWh, 999 billion BTU of natural gas, 6 million 
gallons of diesel fuel, approximately 25 million pounds of waste, 
400 million gallons of water and 1 million MT CO₂e. CO₂e savings 
count projects where benefits are fully realized and projects that 
were implemented in 2021 and are still accruing benefits. Based on 
our experience of more than a decade, the target assumes that both 
reported financial savings, and their percentage contribution to all 
productivity, will increase from the early years of the target period, 
before achieving a steady state in later years.
•   Implement Water Management Plans (WMPs) at high-water use 
sites in areas of water stress
The scope is high-water use (hi-hi) sites, defined as sites exceeding 
50,000 m³/ year of water withdrawal, excluding once-through, non-
contact cooling water. The 2022 results are on track to meet this 
target: Sixty-four sites were defined as in scope for this target in 2022. 
WMPs were implemented at 48 percent of applicable sites.
Areas of water stress are defined by the WRI Aqueduct Global 
Water Risk Atlas Tool (2019 version). We determined “high stress” 
to mean that the baseline water stress was “high” or “extremely 
high”. In addition, businesses are encouraged to voluntarily use local 
determinants of water risk; sites thus defined are included in this 
target scope.
Linde's main uses of water include cooling and boiler systems for 
the production of steam for the SMR process to make hydrogen. Net 
freshwater consumption was 103.9 million m³.
In 2022, Linde improved its water reporting collaboration, guidance 
and systems while teams focused on reducing water use through 
productivity projects. To enhance data quality and water intensity 
monitoring, sites with WMPs report monthly. The number of total sites 
in scope is now 64.
Nine of these sites were added voluntarily in South Latin America and 
APAC, based on local assessment of high-water stress. Of the 64 sites 
determined to be in scope, 48 percent implemented WMPs by the 
end of 2022. In addition to the voluntary sites in the Americas (8) and 
APAC (1), the remaining WMP sites are in EMEA (28), APAC (13), and 
the Americas (14).
Linde’s team in South Latin America has set a voluntary regional 
target to continuously improve their WMP site-specific water intensity 
performance since 2016. 
They are on track to achieving this goal. By 2022, 45 percent of the 
11 WMP sites improved their water intensity results compared to 
the baseline year. They also had achieved an overall annual water 
reduction of more than 400,000 m³ by early 2022.
Investments were made to optimize cooling and boiler systems 
operation, to identify and repair water leaks, to collect and re-
use rainwater, as well as to recover process condensate and other 
effluents to use it as make-up water in cooling towers.  
•   SD 2028 Target: >450 sites achieve Zero Waste to Landfill
The scope is all Linde operations. At the end of 2022, 371 sites 
achieved Zero Waste to Landfill. A Zero Waste to Landfill site is 
defined as one that diverts more than 90 percent process waste 
or hazardous waste from landfills; this can include incineration 
Linde Targets*
2018
2020
2021
2022
Target
Status
$1.3 billion in sustainable productivity, cumulative $ million
92
310
497
712
1,300
Water Management Plans (WMPs) at high-water-use sites 
in areas of high-water stress (# sites in scope, % WMPs 
implemented)
n/a
67 
(20%)
67 
(36%)
64 
(48%)
100%
Achieve Zero Waste to Landfill at 450 sites
217
286
360
371
450
Annually achieve operational safety better than industry levels 
for Lost Workday Case Rate (LWCR)
0.32
0.21
0.22
0.19
1.10
Annually achieve annual operational safety better than industry 
levels for Total Recordable Case Rate (TRCR)
0.74
0.51
0.54
0.49
2.70
Annually achieve Commercial Vehicle Incident Rate (CVIR) of 
<2.5 per million kilometers driven
2.05
1.7
2.08
2.24
<2.50 
Zero global sales of coating slurries that contain hexavalent 
chrome by 2029 (Surface Coatings)
On track, see reporting section following
*All Targets terminate in 2028, unless specified otherwise
achieved
on track
behind target

30
Linde 2022 Sustainable Development Report
for energy recovery. Altogether, 760 sites participated, and 
approximately 250 million pounds of waste was diverted from 
landfills. Zero Waste to Landfill helps extend our company’s mission 
and values and promotes circular economic practices. In many 
cases, the program brings social benefits to local communities, from 
education to job creation. See GRI 306-2 for more information on 
waste metrics.
Safety & Health
During 2022, Linde continued to align its safety and environmental 
standards and procedures for both work processes and product 
handling to enable employees around the world to execute their jobs 
safely and to prevent safety incidents relating to operational processes 
or products. Linde’s SD 2028 targets include two for operational 
safety, one for distribution safety and one for product safety. Overall, 
operational safety incident rates decreased in 2022. This is attributed 
to several cultural and operational factors, including best practices 
sharing, focus on manual handling processes and training.
•   Annually achieve operational safety better than industry levels for 
Lost Workday Case Rate (LWCR) and Total Recordable Case Rate 
(TRCR). The scope of these targets are all Linde operations 
(e.g., for employees and contractors).
Lost Workday Case Rate (LWCR): Linde’s 2022 LWCR was 0.19 (2021: 
0.22), more than four times better than the OSHA all industries 
industrial average (1.1). Linde’s LWCR is defined as the number of 
Recordable Injury Cases (RICs) plus the number of Recordable Sickness 
Cases (RSCs) that result in one or more day(s) away from work as 
a result of a work-related incident or exposure per 200,000 hours 
worked (for employees and contractors). 
Total Recordable Case Rate (TRCR): Linde’s 2022 TRCR (the number 
of employee or contractor recordable injuries per 200,000 hours 
worked) was 0.49 (2021: 0.54). Linde’s 2021 TRCR was more than five 
times better than the OSHA all industries industrial average (2.7). A 
recordable case is defined as any recordable injury or sickness of an 
employee, temporary worker or contractor that results from a work-
related incident or exposure per 200,000 hours worked. 
•   Annually achieve Commercial Vehicle Incident Rate (CVIR) of 
2.5/million kilometers
The scope is all operations and all employee and contractor 
commercial vehicle incidents at all severity levels, per million 
kilometers. The annual vehicle safety target is to maintain Linde’s CVIR 
at <2.5/million kilometers. In 2022, this target was achieved: Linde’s 
global CVIR was 2.24 vehicle incidents per million kilometers 
(2021: 2.08).
Each high-severity vehicle incident is investigated, and the results 
from the investigation are reviewed by local leadership and Corporate 
SHEQ, including root cause analysis and corrective actions. In addition, 
selected high-severity incidents based on results and learnings are 
reviewed monthly with corporate and regional leadership. Target 
scope excludes service vehicles. 
Annually, all high-severity vehicle incidents, which are defined 
by Linde standards and closely aligned with ICCA guidance, are 
reviewed. As part of this review, an analysis is conducted to 
identify improvement opportunity areas in which the learnings and 
conclusions, as identified from the analysis, are used to improve safety 
standards and/or establish new initiatives and focus areas. 
As an example, the learning and conclusions identified from the 2022 
analysis resulted in additional safety initiatives in areas including 
fatigue awareness, in addition to technology implementation.
•   Zero global sales of coating slurries that contain hexavalent chrome 
[Cr(VI)] by 2029
The scope is Surface Technologies. Four targets were established in 
relation to eliminating Cr(VI)-containing slurries and replacing coatings 
with strontium chromate, which is currently used in several SermeTel® 
and SermaLon® coatings.
•   By 2019: Offer coatings free of strontium chromate.
•   By 2021: Offer 100 percent chrome-free slurry product 
alternatives to the market.
•   By 2024: No sales of coating slurries that contain Cr(VI) if 
chrome–free 2020 alternatives have been developed and 
qualified by the original equipment manufacturers (OEMs).
•   By 2029: No sales of coating slurries that contain Cr(VI).
These targets were prompted by the requirements of REACH*, but go 
beyond REACH in that they apply worldwide and will eliminate toxic 
substances not just in Europe, as required by REACH, but everywhere. 
Surface Technologies continues to develop additional Cr(VI)-free 
alternatives to replace legacy SermeTel systems targeted for 
elimination in 2029. In addition to the three targets to eliminate Cr(VI)-
containing slurries, Surface Technologies has expanded its focus and 
developed replacement coatings that are free of strontium chromate, 
a chemical that is currently used in several SermeTel and SermaLon 
coatings.
This target is on track. In 2019, Surface Technologies introduced 
replacement coatings to major OEMs, and they have been accepted 
and incorporated into usage, allowing the OEMs to comply with the 
January 2019 REACH sunset date for strontium chromate. Cr(VI)-free 
products have been introduced to the market.  These alternatives 
are available for much of the company’s portfolio and under testing 
by several key customers in aviation and energy.  On the adoption of 
these products by the aerospace, industrial, and oil and gas industries, 
Linde has the potential to reduce its usage of Cr(VI) – containing 
substances of concern by an estimated 8,000–9,000 pounds annually.
*REACH (the Registration, Evaluation and Restriction of Chemicals) is a European Union regulation that aims to improve the protection of human health and the environment through the better
and earlier identification of the intrinsic properties of chemical substances. This is done by the four processes of REACH, namely the registration, evaluation, authorization and restriction of chemicals.

31
Linde 2022 Sustainable Development Report
Integrity & Compliance
•   Integrity & Compliance: 100 percent certification to Linde's Code of 
Business Integrity (CBI)
All targeted employees are required to certify CBI compliance, 
except where law or regulation prohibits inclusion. In 2021, 99.1 
percent of required employees certified that they understood 
Linde’s Compliance with Laws and Business Integrity and Ethics 
policies.  Corrective action was put in place in early 2022. See 
205-2 for actions in place to verify training for the remaining 
employees.  The reporting certification is achieved annually for 
Linde's CBI and biennially for additional related areas, such as 
Doing Business with the Government; Understanding Anti-Bribery 
Legislation; Understanding the Foreign Corrupt Practices Act; and 
others. As indicated in the Governance section, the Board Audit 
Committee reviews certification of employees’ understanding of, 
and compliance with, the company’s Business Integrity and Ethics 
Policy.
In addition, Linde requires that 100 percent of relevant third 
parties whose activities could expose Linde to risk adhere to its 
CBI and Compliance with Laws and Business Integrity and Ethics 
policies, or their own equivalent compliance policies. Linde utilizes 
contractual terms and awareness programs to foster adherence, as 
through its Supplier Code of Conduct.
Integrity & Compliance
Linde Targets*
2018
2020
2021
2022
Target
Status
100% employee certification to Linde Code of Business Integrity 
(CBI), annual % employees certifying
100
100
99
100
100
*All Targets terminate in 2028, unless specified otherwise
achieved
on track
behind target

32
Linde 2022 Sustainable Development Report
Diversity & Inclusion
This PF has four targets: one for Diversity & Inclusion (target year 
2030), two for Community and one for Global Giving.
•   Diversity & Inclusion: Achieve 30 percent representation of women 
globally by 2030
The aspirational goal for Linde is to achieve 30 percent female 
representation at all levels in Linde’s global professional employee 
population by 2030. In 2022, the overall average percentage of 
female professionals in the global Linde organization was 28 percent 
(2021: 27), and on track to achieve this target. The percentage of 
female executives in the global Linde organization was 18 percent, 
an increase from 17 percent in 2021. Women also represented 28 
percent of professional employees. The global organizational goal of 
30 percent is intended to apply at all management levels and for all 
business units and functions.
The scope is all Linde employees. Inclusion is a Linde core value. The 
company embraces diversity and inclusion in order to attract, develop 
and retain the best talent and build high-performing teams. Linde’s CBI 
states that employees must not be discriminated against on the basis 
of their race, color, religion, gender, gender identity, national origin, 
age, disability, veteran status, pregnancy, sexual orientation or other 
protected characteristics. Linde’s Board and management have aligned 
diversity and inclusion with its business strategies and implemented 
diversity action planning into business processes, performance 
management and executive compensation. See GRI 405-1 for more 
information.
Community Engagement
•   Complete 550 projects in community engagement
Target scope is all reported employee-based Linde community 
engagement activities. Linde reported 489 projects in 2022
(2021: 389). Projects are defined as reported by the project team 
into a Linde database. Linde measures the impact of projects, where 
applicable, on the community beneficiaries, employees and the 
company. Analysis shows positive impacts for all three groups. For 
example, teams report that in 92 percent of projects, the quality 
of life of the beneficiaries is positively impacted; in 82 percent of 
projects, teams reported that their own management effectiveness 
improved; in 95 percent of projects, teams reported positive employee 
engagement. Results for baseline year 2018 are as reported for 
Legacy Praxair.
The results for 2022 reflect the continuing pandemic, and teams are 
judiciously increasing group projects where possible and maintaining 
a number of virtual events to support the community. Community 
engagement projects are directed to address local needs. Projects 
focus on four themes: Education & Diversity (27 percent); Health 
& Wellness (19 percent); Community Support (33 percent); and 
Environment (21 percent). See GRI 413-1 for more information.
•   Community Relations (U.S.): Community impact assessments in 
engineering project development at all new sites
The Scope is all new U.S. large capital projects that pass the regular 
engineering design process and commence construction. Work on 
the target was halted due to the pandemic. Activity is now underway 
with screening of projects.  In addition, a new framework for 
community input, dialogue and investment was developed in 2022.  
The community impact assessment is performed by the business 
and project execution teams during the planning of new and/or 
significant expansions of Linde sites. It includes a discussion with key 
stakeholders in the community, which may include representatives 
from municipalities and community organizations; understanding 
community needs; and a proposal of potential ways to address these 
community needs and bring positive impact, especially through social, 
educational or environmental initiatives.
Global Giving
• Global Giving: Increase environmental/climate-related philanthropic 
spend by 50 percent
Target scope is Global Giving donations from corporate and global 
businesses. The program contributed approximately $1.2 million to 
environmental- related organizations in 2022, a 116 percent increase 
from the baseline, achieving the target.
The objective of this target was to direct additional Global Giving 
funds towards initiatives that will have a positive impact on the 
environment/climate change and to support Linde’s new Climate 
Change targets. Linde has long-standing relationships with 
global environmental non-profit organizations such as The Nature 
Conservancy and the Arbor Day Foundation. Our company also 
supports regionally-based environmental programs in various
countries, including Mexico, Canada, South Korea, Brazil and India. 
See GRI 201-1, 203-1 and 413-1 for more information.
People & Community
Linde Targets*
2018
2020
2021
2022
Target
Status
Achieve 30% representation of women globally by 2030 (% all 
employees) 
n/a
27
27
28
30
550 employee community engagement projects completed
410
389
389
489
550
Community impact assessments in engineering project 
development at all new sites (U.S. only). 
(% complete): Target commences in 2021
n/a
n/a
n/a
Started
100
Increase environmental/climate-related philanthropic spend 
by 50% (annual $ '000, % total)
$555k
$684k 
(23%)
$884k 
(59%)
$1,197k
(116%)
$832k
(50%)
*All Targets terminate in 2028, unless specified otherwise
achieved
on track
behind target

33
Linde 2022 Sustainable Development Report
Corporate Governance  2-9
A comprehensive review of Linde’s corporate governance framework 
is provided on our website at: http://www.linde.com/about-linde/
corporate governance. It is also included in the Proxy Statement for 
the 2022 Annual General Meeting of Shareholders in the Corporate 
Governance and Board Matters section. The Proxy Statement also 
contains a section on Environmental, Social and Governance Highlights.
Linde’s Board of Directors consists of 10 Board members. Eight are 
independent non-executive directors. Linde’s CEO Sanjiv Lamba serves 
as an executive director, and the Chairman of the Board Stephen 
Angel was formerly Linde's CEO. The Board currently has five standing 
committees: Audit Committee, Human Capital Committee, Executive 
Committee, Sustainability Committee and Nomination and Governance 
Committee. Each is comprised of only independent directors, except for 
the Executive Committee, of which the Chair and CEO are members.
The Board maintains oversight of the company's values and strategy. 
Each year, it conducts a comprehensive long-term strategic review of 
the company's outlook and business plans and provides advice and 
counsel to management regarding the company's strategic issues. 
Linde’s values are considered integral to its long-term sustainable 
success, and executive compensation rewards performance in financial 
and strategic non-financial areas. The Board’s role in these areas, as 
well as in risk management, is described in the company’s annual Proxy 
Statement in the Corporate Governance and Board Matters Section, 
which is available on Linde’s website at: 
https://investors.linde.com/regulatory-filings.
The Board has oversight of key aspects of the corporate governance 
structure in areas of particular interest to the sustainability community, 
such as director independence; split roles of Chairman and CEO; 
appropriate board committees; board effectiveness; shareholder 
outreach and alignment with long-term shareholder interests; 
mechanisms to avoid conflicts of interest; board diversity; limits to 
service; industry experience; and a comprehensive sustainability 
program.
Board members are nominated by the Nomination and Governance 
Committee for election by the shareholders. Nominees are elected each 
year at the Annual General Meeting. The Nomination and Governance 
Committee believes that each director has an established record of 
accomplishment in areas relevant to our business and objectives, and 
possesses the characteristics identified in our Corporate Governance 
Guidelines as essential to a well-functioning and deliberative governing 
body, including integrity, independence and commitment.
Each Board member has executive management and director oversight 
experience in most, if not all, areas that the Board considers critical 
to conduct of the company’s business, including public policies as 
they affect global industrial corporations, compliance, corporate 
governance, productivity management, safety management and 
sustainable development.
Governance of Non-Financial Matters  2-12
Linde has established five core values: Safety, Inclusion, Accountability, 
Integrity and Community. These are the basis of what the company 
stands for and how it behaves. A code of ethics has been adopted that 
provides clear instructions on expected behavior and for reporting 
concerns about potential non-conformance. This code has been 
approved by the Linde Board of Directors and is named the Code of 
Business Integrity (CBI). This document is made widely available to 
employees and third parties and is posted on the company’s website. 
Governance of Linde's CBI is described in the Performance section as it 
relates to an SD 2028 target.
It is the view of Linde’s Board that non-financial issues are a component 
of the company's values, culture and performance expectations, and 
are a basis on which employees drive financial results. The Board has 
confirmed the importance of setting non-financial objectives as part of 
variable compensation to reinforce leadership’s focus on maintaining 
a culture that supports both short and long-term sustainable results. It 
has established non-financial goals with respect to elements such as 
safety, environmental responsibility, global compliance, productivity 
and talent management. These measures are described in Linde’s Proxy 
Statement. Annual payout of executive variable compensation depends 
on performance in several strategic non-financial areas, including best-
in-class performance in safety, environmental responsibility, global 
compliance, productivity and talent management.
Linde’s Board monitors the implementation of its CBI, which includes 
commitments to adhere to high standards for diversity and inclusion; 
safety; health; care for the environment and quality; human rights; 
corporate citizenship; and the prevention of bribery and corruption. 
The Audit Committee oversees the company's compliance with 
legal and regulatory requirements. The Human Capital Committee 
oversees diversity and inclusion policies, objectives and programs to 
achieve those objectives. The Nomination and Governance Committee 
periodically reviews the company’s guidelines and policies governing 
its response to important broad public policy issues in the areas of 
corporate social responsibility and corporate citizenship.
Alignment with Compensation 
In January 2022, the Human Capital Committee approved the design 
and goals for the Company’s annual performance-based variable 
compensation program in 2022. In recognition of the importance of the 
Company’s standards for, and impacts from, environmental, social, and 
governance (ESG) considerations, the non-financial component will 
now be comprised of three pillars, each with their own weights. See 
Proxy Statement. 
Coupled with its assessment of performance related to financial goals, 
the Human Capital Committee reviewed the strategic actions taken 
by management that focused on long term sustainable success. After 
the end of the year, management presented to the Human Capital 
Committee the degree of achievement in meeting each goal, and for 
each element, provided its view of the relative degree of importance to 
long term success. Based on the results, the Human Capital Committee 
determined that the company’s performance with respect to the 
strategic and non-financial goals was favorable and set the Corporate 
strategic and non-financial payout factor at 180 percent of target 
variable compensation (relative to a 200 percent maximum). The 
table on the next page illustrates the basis for which 2022 variable 
compensation payouts. 
Governance
2-9

34
Linde 2022 Sustainable Development Report
2022 Strategic and Non-Financial Performance Goals
Examples of 2022 actions include:
•
Reliably and cost effectively delivered products and services to 
customers, despite the challenges posed by global supply chain issues, 
the war in Ukraine, the tight labor market, the energy crisis and the 
continued pandemic.
•
Environmental Sustainability efforts made good progress with 
reduction in greenhouse gas intensity, with continuous year-over-year 
decrease through end of 2022 and on track to achieving a 35 percent 
reduction by 2028.
•
More than $500 million investments in decarbonization initiatives and 
projects since 2018.
•
Maintained DSJI World constituency for 20th consecutive year, 
remaining the only company in the chemicals sector with that record.
•
Achieved double-A List recognition by CDP for climate change and 
water stewardship.
•
Sustainalytics ESG rating improved from 10 to 8.2, indicating negligible 
risk. Linde ranked #1 in Industrial Gases and #2 in the broader 
Chemicals sector.
•
Maintained MSCI ESG “A” rating.
•
Increased procurement of active renewable and low-carbon power 
YOY.
•
Steady progress on established SD 2028 goals in all four priority pillars: 
Climate Change; Safety, Health & Environment; People & Community; 
and Integrity & Compliance.
•
Achieved SBTi validation of our absolute 2035 GHG reduction target.
•
Released GHG Recalculation Policy, a formal process to govern
inventory adjustments in line with GHG Protocol and standard practice.
•
Public commitment to sustainability by joining United Nations 
Global Compact.
•
Continued to provide transparency on topics of concern to 
stakeholders, including the release of position statements on the 
Importance of Ecosystems and Chemicals of Concern.
•
Increased the number of sites participating in Zero Waste program 
from approximately 700 sites in 2021 to roughly 760 sites by the end 
of 2022, with Zero Waste achievement on track for 2028 target.
•
Delivered nearly 500 community engagement projects globally across 
every region and every business.
•
Recognized for Diversity, Equity & Inclusion programs by Diversity 
Inc., Bloomberg’s Gender Equality Index, STEM Workforce Diversity 
Magazine, Best Place to Work, Top Companies and Top Fleet Employer. 
•
Executed “Strengthening the Pipeline” program providing development 
and sponsorship for a diverse group of more than 200 high performing 
employees as part of our efforts toward meeting “30 by 30”, gender 
representation goal. More than 31 percent of participants promoted.
•
Global giving of more than $100,000 to nonprofit organizations 
working to advance social justice.
•
Double digit improvements on key safety metrics:
•
Decreased fatality potential events by 40 percent.
•
Decreased high severity commercial vehicle incidents by 
30 percent.
•
Decreased lost workday cases by 14 percent.
•
Decreased recordable injuries by 12 percent.
Goal
Additional Detail
Values: Safety, Compliance, Sustainability and Inclusion
Relative Performance and Strategic Positioning
•
Zero fatalities with fatality potential event reduction 
•
No significant process safety or environmental 
events 
•
Best in class recordable injury, lost workday case 
and vehicle accident rates 
•
Achieve world class performance in sustainability 
•
A strong global compliance program and culture 
focusing on policies, procedures, training, reporting, 
accountability and verification via audit 
•
Strengthen leadership pipeline, including globally 
diverse talent, through a single succession planning 
and performance management approach across the 
enterprise 
•
Providing employees with a safe operating environment through investing in state of the art technology and by 
driving a culture in which safety is a top priority 
•
Rigorous processes and procedures to ensure compliance with all applicable environmental regulations, to meet 
sustainable development performance targets and to continuously reduce the environmental impact of the 
company’s operations in the communities in which it operates 
•
Create and maintain a strong ethical culture in every country where Linde operates 
•
All employees accountable for ensuring that business results are achieved in compliance with local laws and 
regulations and the company’s Code of Business Integrity 
•
Attraction, retention and development of a diverse and engaged workforce through a robust succession planning 
process 
•
Employee value proposition includes providing strong, dynamic leadership, a challenging work environment, 
industry-leading performance, competitive pay and benefits, and rewards and recognition for outstanding 
performance 
•
Position the business for long-term performance 
•
Execute the decarbonization strategy 
•
Deliver profitable growth by commercializing new 
applications and use cases 
•
Win more than our fair share of high-quality projects 
•
Leverage digitalization to support growth, 
productivity and automation with demonstrable 
bottom line impact 
•
Enhance organizational capabilities in productivity 
tools, processes and practices 
•
Strong performance relative to peer companies 
•
Deliver excellent results in the short-term and over a longer, sustainable period of time 
•
Rigorously assess the quality and future impact of actions taken, as benefits may not be recognized for several years 
•
Monitor the “health” of the organization through pulse surveys 
•
Focus on meeting schedules and cost estimates, starting-up plants reliably and efficiently, and supporting plant 
availability 
•
Deliver value through continuous innovation to help Linde’s customers enhance their product quality, service, 
reliability, productivity, safety and environmental performance 
•
Work across disciplines, industries and sectors, with employees, customers, suppliers and a range of other 
stakeholders to get more output utilizing fewer resources and with less environmental impact 
•
Continue to be the best performing industrial gases company in the world 
•
Assess how well we anticipate and manage adversity to optimize results 
•
Determine if management’s actions appear more or less effective than those of Linde’s peers 
•
Appropriately respond to macroeconomic or other external factors unknown at the time financial goals were 
established

35
Linde 2022 Sustainable Development Report
Sustainable Development Governance               
Sustainable development is overseen by the Board and executive 
leadership and integrated throughout the company.
Linde’s Board of Directors: In 2021, the Board approved new climate 
change goals, including the 2035 absolute GHG reduction target and 2050 
climate neutrality ambition. The Board previously approved the SD 2028 
targets, and the Board reviews progress on all targets.
In 2021, the Board added a new Sustainability Committee to focus on 
environmental matters and clean energy initiatives. The committee 
receives regular updates on progress against targets, strategy, reporting of 
aspects and emerging topics from the Vice President, Sustainability.
Additionally, the former Compensation Committee was named the Human 
Capital Committee, with expanded oversight of social aspects, including 
community engagement. Charters of certain committees were updated 
to specify their oversight of ESG factors more clearly. Additional detail on 
Board Committee charters can be found at: https://www.linde.com/about-
linde/corporate-governance. In addition, the Board reviews safety matters 
at each meeting. A compliance presentation is made annually by the Chief 
Compliance Officer. A presentation is made annually by the Chief Human 
Resources (HR) Officer on Linde’s program in Diversity and Inclusion.
The Executive Leadership Team is the highest level leadership team. 
They are responsible for economic, environmental and social topics, and 
oversee and approve sustainable development strategies and programs. In 
2022, they reviewed presentations related to ESG that were prepared for 
the Board.
Members of the Executive Leadership Team report directly to the CEO and 
are responsible for their respective regional operating segments of the 
Americas, APAC and EMEA, as well as Engineering, and for Clean Energy 
and corporate functions, including Legal and Human Resources.   
Linde's Business Leadership team is responsible for business operations 
across the globe. Linde's Functional Leadership manages and has direct 
responsibility for areas including Safety, Health, Environment and Quality 
(SHEQ), Technology, Clean Energy, Sustainability, Productivity and 
Digitalization.
Linde’s Executive Vice President (EVP) and Chief Human Resources 
Officer (CHRO) is the executive officer responsible for sustainability. He 
is a member of the executive leadership team and reports to the CEO. In 
addition to oversight of sustainable development, he is responsible for 
SHEQ and Human Resources. Specifically, in relation to sustainability and 
climate change, the EVP is the highest management level responsible for 
coordinating the SD 2028 targets, including Linde’s climate change targets. 
The EVP is responsible for aligning various functions of the organization 
and the businesses around sustainability goals: including development of 
targets (by Sustainability) and for overall alignment of business strategy 
and functional coordination related to sustainability.
The Vice President, Sustainability reports to the EVP and CHRO and is the 
highest-ranking functional leader of sustainability. She is the Chair of the 
Corporate SD Council and coordinates performance and action planning 
to define and achieve all sustainability targets and action plans. She is 
also responsible for external reporting and coordinating consultations 
with internal and external stakeholders relating to ESG issues (see the 
Engaging Stakeholders section) and staying current with emerging 
issues. She is also responsible for standardizing methodologies (various 
global functions such as SHEQ and R&D, as well as HR and Legal), and 
reporting performance against many of the targets (for example, COE for 
environmental performance, SHEQ for safety performance, Strategy and 
Capex for investments in decarbonization, and R&D for innovation and 
growth related to decarbonization). 
She also leads global internal and external engagement on sustainable 
development issues, community engagement, Zero Waste and other 
sustainability initiatives and ensures the fair, reasonable treatment of all 
perspectives.
The Corporate Sustainable Development Council (SD Council) is the 
corporate committee responsible for the proposal and execution of Linde’s 
sustainable development strategy, targets and programs. It consists of 
the heads of functions that support the implementation of Linde’s SD 
strategy and targets, and the designated heads of Operating Segments, 
Engineering, and global businesses who lead SD implementation in their 
areas. The SD Council is the institutional link between the Management 
Committee and the Board on Linde’s sustainable development.
Business SD Councils are established in each Linde Operating Segment 
and global business. They are comprised of functional leads and 
coordinated by a business-level Sustainable Development leader, 
supported by an SD Coordinator, both appointed by that business' 
president. Business Councils meet quarterly. They lead business- and 
functional-level internal and external engagement on sustainable 
development and coordinate the implementation of local sustainable 
development action plans and Linde’s Sustainable Development 
Management System (SDMS). Business SD Coordinators participate in 
bi-monthly global meetings coordinated by the office of Sustainable 
Development. They share sustainable development best practices and 
challenges between corporate groups and the businesses.
Linde’s 10-year SD (SD 2028) targets were set in 2019 and are baselined 
in 2018 to reflect the starting year of the combined company. They were 
developed at the request of Linde’s Board and Executive Leadership 
Team, who approved them in early 2020. These are managed targets; 
the businesses are accountable for achieving them. Reporting on specific 
targets is consolidated and coordinated by one or more corporate 
functional vice presidents and is reviewed internally (in most cases, 
monthly). Linde’s energy and climate change targets are reported each 
month from the businesses and reviewed at a monthly global meeting 
of the COE, led by its vice president. The meeting tracks trends against 
targets and seeks opportunities to replicate best practices. This monthly 
report is then provided to the Finance office, the Chief Financial Officer 
(CFO) and the Executive Leadership Team.
Linde's latest climate change goals are managed and the businesses 
are accountable for achieving them.  The 2035 target is baselined in 2021.  
Sustainability and Finance convene quarterly reviews with Linde's CEO to 
track progress against this target.
Other operational targets for water, sustainable productivity, Zero Waste 
and community engagement also report monthly into the COE meeting.
Zero Waste, Community Engagement and Workforce Development
programs are led by the Sustainable Development function. Community 
engagement encourages business programs that engage employees 
in volunteerism in their communities. “Community” is a core company 
value; community engagement is considered a leadership activity. 
Linde sites maintain a strong Community Engagement program. 
Workforce Development programs have been designed and launched 
with community partners in a range of areas from welding to additive 
manufacturing to heavy-duty truck driving.

36
Linde 2022 Sustainable Development Report
Risk Management
Linde’s risk management process includes risk reviews by management as well as annual review by the Board. In its Annual Report (10-k), Linde lists 
risk factors that management assesses may significantly impact the company. Several risk factors have been identified.
Risks include short-term, long-term and emerging risks. 
Examples of emerging, long-term risks include:
Catastrophic Events or Natural 
Disasters
Increasing Significance
According to TCFD, natural disasters are 
increasingly common due to the rise in 
Earth’s temperature. TCFD notes impacts to ecosystems, human 
health and businesses; see https://www.fsb-tcfd.org/about/.
Potential Impact on Linde
The potential impact of this risk is both short- and long-term. 
Linde’s most recent risk assessment notes that such events 
could disrupt or delay Linde’s ability to produce and distribute 
its products to customers and could potentially expose Linde to 
third-party liability claims. In addition, such events could impact 
Linde’s customers and suppliers, resulting in temporary or long-
term outages and/or the limitation of supply of energy and other 
raw materials used in normal business operations.
Steps Undertaken
Linde evaluates the direct and indirect business risks, consults 
with vendors, insurance providers and industry experts, 
makes investments in suitably resilient design and technology, 
and conducts regular reviews of the business risks with 
management.
See Linde’s 2022 Annual Report (10-k), page 9, and Linde’s 
2023 CDP Climate Change Response, which is available at the 
end of July.
IT System Failures, Network 
Disruptions and Breaches in Data 
Security
Increasing Significance
According to the U.S. Cybersecurity and 
Infrastructure Security Agency (CISA), there is 
increased risk for “wide-scale or high-consequence events.” The 
agency notes that critical infrastructure is increasingly subject to 
sophisticated cyber intrusions that pose new risks; see https://
www.cisa.gov/cybersecurity.
Potential Impact on Linde
Linde’s most recent risk assessment notes that the company relies 
on information technology systems and networks, and stores 
and processes sensitive business and proprietary information in 
these systems and networks. Operational failures and breaches of 
security from increasingly sophisticated cyberthreats could lead to 
the loss or disclosure of confidential information, result in business 
interruption, malfunction or regulatory actions, and have a 
material adverse impact on the company’s operations, reputation 
and financial results. 
Steps Undertaken
Linde has taken steps to address these risks and concerns by 
implementing advanced security technologies, internal controls, 
network and data center resiliency and recovery processes.
See also Linde’s 2022 Annual Report (10-k), page 10.

37
Linde 2022 Sustainable Development Report
This section describes ongoing engagement on key topics with several relevant stakeholder groups. They are invited to voice their 
opinions, which in turn provides value to the company. Stakeholder feedback was integrated into Linde's process to determine PFs, KPIs 
and company goals, including our SD 2028 targets and 2035 target, and 2050 climate neutrality ambition. See Sustainable Development 
Targets 2028.
Employees     2-29
Linde is committed to the safety, well-being and professional development of all employees worldwide. The company is committed to 
providing a safe and inclusive workplace with an emphasis on the highest standards of integrity and professional performance.
This allows Linde to maintain a high rate of employee engagement, which helps attract and retain talent.
Engaging Stakeholders     2-29
Group
Frequency
Key Topics
Response to Key Topics
All employees
Continuous
•
Pay
•
Conditions
•
Retention
•
Linde provides a range of employee benefits that reward performance.
•
Linde has a robust training and development program and annual employee 
performance appraisals. 
All employees
Continuous
•
Employee 
retention and 
engagement
•
Linde's worldwide 2022 employee engagement scored favorably relative to established 
benchmarks. Positive level exceeding external benchmarks in employee engagement 
based upon global survey: 75 percent engagement
•
Linde was named to the Bloomberg Gender-Equality Index.
Customers     2-29
Customer satisfaction is crucial to Linde’s results. A significant portion of Linde's revenue is earned from recurring customers and retained 
accounts. In addition to an analysis of customer retention, we assess the satisfaction level of a subset of our largest accounts.
Group
Frequency
Key Topics
Response to Key Topics
All customers
Continuous and 
periodic
•
Productivity
•
Competitive 
advantage
•
Linde works continuously to offer customers relevant technologies to improve their resource 
efficiency and positive environmental impacts, particularly in energy use and the reduction of 
GHG emissions. 
All customers
Continuous and 
periodic
•
Safety
•
Product 
knowledge
•
Quality
•
Reliable supply
Globally, Linde provides customers with the safe, reliable and quality supply of critical products. For 
example:
•
Throughout the COVID-19 pandemic, Lincare cared for 225,000 COVID-19 patients. Lincare 
provides in-home services to patients with underlying chronic medical conditions, which helps to 
increase critical hospital capacity by transitioning respiratory patients and others from in-patient 
to in-home care. 
Subset 
concerned 
about ESG 
issues
Periodic
•
Climate change
•
Energy efficiency
Globally, Linde works with customers to improve their energy efficiency and reduce GHG emissions. 
For example:
•
Linde responds to dozens of customers each year from several geographies that seek information 
as part of the CDP supply chain assessment. Linde's 2022 Supplier Engagement Rating Score was 
A-, compared to an average rating of C in our sector.
Collaboration 
for innovation
Continuous
•
Competitive 
advantage 
and customer 
satisfaction
Consistent with our vision and mission, the company is committed to helping customers by 
delivering innovative and sustainable solutions. In many cases, its innovative technology solves 
environmental challenges, allowing its customers to be more productive while using fewer natural 
resources and energy, and producing fewer emissions.
For example: 
•
In 2019, Linde and BASF won the ICIS Innovation Awards for Best Process: Linde’s DRYREF™ 
syngas process in combination with BASF’s SYNSPIRE™ catalyst enables steam reforming of 
methane in dryer conditions and the use of CO₂ as feedstock, contributing to energy savings and 
an improved CO₂ footprint.
Subset of 
customers
Periodic
•
Satisfaction level
•
Linde has measured customer satisfaction based upon retention for 2018 – 2020; the target of 90 
percent was achieved each year.
•
In 2021, Linde began planning for a pilot customer satisfaction survey using Net Promoter Score 
(NPS). Linde received a confirmation of satisfaction with a NPS of 35. This survey is conducted 
every two years and will be repeated in 2023.

38
Linde 2022 Sustainable Development Report
Shareholders     2-29
Linde has a strong shareholder focus. Meetings held with investors and broader ESG groups confirmed Linde's ongoing commitment to 
sustainability. We emphasized that priorities were to retain our respective strong programs, to develop our sustainability and climate 
change targets and to integrate sustainability globally across Linde.
Suppliers     2-29
Linde infuses its core values through supply chain engagement initiatives structured to cultivate supplier capacity. This drives better 
business performance, sustains higher quality and improves eco-proficiency and product development, including access to innovation.
We optimize initiatives locally and across the globe by focusing on select commodities and distinct groups of suppliers.
Group
Frequency
Key Topics
Response to Key Topics
Regular investors
Continuous
•
Shareholder 
return
In 2022, Linde’s stock performance outpaced major indices, including the S&P 500. 
See EC (1).
ESG investors
Continuous
•
ESG and 
sustainability
Linde is frequently recognized for outstanding performance in sustainability. We 
consistently excel in premier sustainability investment indexes and rankings. Linde is listed 
on major investment indexes such as the S&P Global Corporate Sustainability Assessment, 
World Dow Jones Sustainability Index (DJSI), FTSE4Good and STOXX.
Linde was named to the S&P Global Sustainability Yearbook 2023. Results are based upon 
the 2022 Corporate Sustainability Assessment, which confirmed Linde as a constituent of 
DJSI World, scoring at the 99th percentile (Oct. 2022). The Sustainability Yearbook is the 
world's most comprehensive publication on corporate sustainability.
In 2022, Linde was named to CDP's A-list for its CDP Water Security Response and its 
Climate Change Response.
Group
Frequency
Key Topics
Response to Key Topics
Electric utility and 
capital equipment 
suppliers
Continuous
•
Energy efficiency
•
Linde works with our electricity and capital equipment suppliers around the globe to 
identify and implement programs that optimize energy efficiency in our offices and 
facilities.
•
Linde has been recognized for commitment to a clean energy future by Florida Power 
and Light's "Solar Together" program.
•
Energy supply contracts continue to bring carbon-free electricity to Linde’s corporate 
office in Danbury, Connecticut. The site also sources energy from solar panels in the 
parking lot.
Contract drivers
Continuous
•
Safety
•
Contract drivers receive the same or comparable levels of training as Linde drivers.
Minority suppliers
Continuous
•
Capacity building
•
Linde seeks to promote engagement and help build capacity among suppliers 
designated as diverse business enterprises.
For example:
•
Over the last few years, Afrox, Linde’s subsidiary in South Africa, has been the driving 
force behind more than 10 small enterprises. This is part of Afrox’s commitment to kick-
start, support and build small Black-owned businesses capable of meeting the needs 
of the company’s strategy in terms of procurement, transport and penetrating new 
markets.

39
Linde 2022 Sustainable Development Report
Industry Associations and Groups     2-29
Linde is a member of a range of trade associations, business associations and alliances, including national chemical associations and 
industrial gas associations in the company’s key geographies, and manufacturers associations and chambers of commerce, through which 
it engages in dialogue with government officials and stakeholders about issues that are important to the company and its business. 
See the next page for a full list of industry associations.
Communities     2-29
Community is a Linde value. Linde is, at its core, a “local” company. We make long-term investments in communities where we build 
facilities and source locally for talent, leadership and suppliers. This, in turn, helps strengthen Linde’s reputation and business relationships.
Government Agencies     2-29
Linde has a strong global ethics and compliance program. Linde’s Government Relations department participates in discussions with 
international, national and sub-national governmental bodies regarding legislation that impacts our business, drives energy efficiency, 
delivers positive outcomes in electricity regulation and supports our unique technologies to produce clean energy. See GRI 415-1.
Group
Frequency
Key Topics
Response to Key Topics
Industry groups
Continuous
•
Policy 
development
•
In many cases, a Linde executive holds a board seat and/or serves on a relevant 
committee, or Linde participates in projects where it views membership as a strategic 
partnership. See list of Membership Associations.
•   Linde also participates in additional local and regional organizations.
Chemical industry
Continuous
•
Responsible 
Care®
•
Linde is externally audited for conformance to the Responsible Care Management 
System® (RCMS®) and is a signatory of the Responsible Care® Global Charter.
Group
Frequency
Key Topics
Response to Key Topics
Corporate: 
Sustainability 
and Global Giving 
programs
Continuous
•
Diversity
•
Education
•
Healthcare
•
Environment
•
Community 
resilience
•
Community engagement is a part of Linde’s culture and is encouraged by leadership. 
Linde engages with its communities by building close relationships with local providers 
of emergency services, with employee volunteer projects that help build community 
resilience and through the Linde Global Giving Program (see GRI 201-1, 203-1, 203-2, 
413-1, 413-2).
•
Linde has a strong community engagement program and activity in all businesses
(see GRI 203-1, 203-2, 413-1, 413-2).
•
For example in 2022, approximately 350,000 people, including children and students, 
benefited from our efforts in community engagement.
Unemployed & 
underemployed
Universities
Military
Continuous
•
Capacity building
•
Linde's Skills Pipeline program addresses labor shortages by helping to build capacity. 
For example, the program in commercial truck driving helps soldiers transitioning 
from the military earn their CDL. Having more drivers available to work in industry can 
potentially reduce supply chain disruptions. The program has provided training to more 
than one hundred soldiers.
Group
Frequency
Key Topics
Response to Key Topics
Government 
agencies
Continuous
•
Compliance
•
Linde maintains a detailed oversight process to ensure that its activities are conducted in 
a legal, ethical and transparent manner.
•   Linde trains employees on issues related to doing business with the government and
complying with anti-trust and competition laws and the U.S. Foreign Corrupt Practices 
Act (FCPA).
•   Linde meets with international, national, sub-national and local government officials 
to discuss energy costs, energy efficiency, tax and trade-related issues and the 
environmental benefits of Linde technologies.

40
Linde 2022 Sustainable Development Report
Global
Holds a position 
on the governance 
body
Participates 
in projects or 
committees
Provides substantive 
funding beyond 
routine membership 
dues
Views membership 
as strategic 
Hydrogen Council
x
x
o
x
International Oxygen Manufacturers (IOMA)
x
x
o
o
Americas
American Chemistry Council (ACC)
o
x
o
x
American Fuel and Petroleum Manufacturers Association (Associate Member)
o
x
o
x
American Institute of Chemical Engineers (AICHE)
o
x
o
x
Business Council for International Understanding
o
x
o
x
California Manufacturers and Technology Association
x
o
o
x
Compressed Gas Association (CGA) (U.S.)
x
x
o
x
HR Policy Institute
o
x
o
x
Louisiana Chemical Association
o
x
o
x
National Enhanced Oil Recovery Initiative (NEORI)
o
x
o
x
NY Chemistry Council
o
x
o
x
Puerto Rico Manufacturers Association
o
x
o
x
Society of Human Resource Management (SHRM)
o
x
o
x
Texas Association of Manufacturers
o
x
o
x
Texas Chemical Council
o
o
o
x
Texas Taxpayers and Research Association
o
x
o
x
U.S. China Business Council
o
x
x
x
Asia-Pacific
Asia Industrial Gas Association
x
x
o
x
Europe
American Chamber of Commerce
o
x
o
o
Atlantik-Brücke e.V.
o
x
o
o
Clean Energy Partnership
x
x
o
o
Deutscher Wasserstoff- und Brennstoffzellenverband
x
x
o
x
Deutsches Aktieninstitut
x
o
o
o
European Industrial Gas Association (EIGA)
x
x
o
x
European Petrochemical Association (EPCA)
o
o
o
o
Förderkreis der Deutschen Industrie e.V.
o
x
o
x
Hydrogen Europe
o
x
o
x
Hydrogen Power Storage & Solutions (HYPOS) - East Germany
o
x
o
o
Industriegaseverband (IGV)
x
x
o
x
Ost-Ausschuss der Deutschen Wirtschaft
x
x
o
o
Stifterverband für die Deutsche Wissenschaft
x
x
x
o
Verband der Chemischen Industrie VCI
o
x
o
o
Verband Deutscher Maschinen- und Anlagenbauer (VDMA)
x
x
o
o
Verein der Bayerischen Chemischen Industrie
x
x
o
o
Wirtschaftsrat der CDU
o
x
o
o
VIK Verband der Industriellen Energie- und Kraftwirtschaft e.V.
o
x
o
o
Key
yes
x
no
o
Memberships of associations     2-28
Memberships of associations (such as industry associations) and national or international advocacy organizations where Linde:
GEN (1): Memberships of Associations

41
Linde 2022 Sustainable Development Report
Selected Stakeholder Recognition: 
Global Recognition  
Recognition by SRI (Socially Responsible Investing) Investors
See full listing in the Sustainable Development/Recognition area on the company's website at: https://www.linde.com/sustainable-
development/awards-and-recognition. 
Linde is listed on major ESG investment indexes, including the following:
• SAM Corporate Sustainability Assessment Dow Jones Sustainability Index (DJSI World)
• FTSE4Good 
• STOXX
Compliance & Ethics
• One of the 2022 World's Most Ethical Companies by the Ethisphere Institute
• S&P Global Sustainability Yearbook 2022
Diversity & Inclusion
• Bloomberg Gender-Equality Index, 2022
Global Initiatives
• Sustainable Market Initiative’s Terra Carta Seal 
Business and Regional Recognition 
Communities & Community Groups
• Danish Municipality Fredericia's CSR Award for Community Engagement, A/S Linde Gas
• PPKM Awards 2023 - Private Sectors on contributing to communities during COVID-19 PPKM period (Indonesia)
• Recognition as a Socially Responsible Company by the Mexican Center for Philanthropy and the Alliance for Corporate Social Responsibility 
for the 13th consecutive year (Mexico) and the ninth consecutive year (Costa Rica)
Compliance and Ethics
• Corporate Integrity 500 by the Business Magazine CNN Expansion (Mexico)
Customer & Customer-Related
• 2021-2023 Strategic Supplier of Wanhua Chemical Group (China) 
• 2022 Best Global Quality & Reliability from Nexperia, PST EDM   
• 2022 Best Guarantee Provider - Hengtong Optoelectronics (China)
• 2022 Best Guarantee Provider - Shang hai yihaikerry (China)
• 2022 The Best Supplier in China - Arkema
• 2022 Best Supplier Award - Huali (China) 
• Appreciation Award from Linde customer Gas Products in recognition of Linde Malaysia’s valued support as their Business Partner 
contributing to the company’s success
• BYD Core Supplier 2022 (China)
• Recognition for "Excellent Customer Services During Epidemic Situation" to LLH Xianyang CHOT site for Continuous Product Supply (China)   
• Recognition from Ningbo Baiqida, a local high-tech enterprise, for the efforts to keep sustainable supply during the epidemic in 2022 (China)  
Stakeholder Groups Engaged by the Organization     2-29

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Linde 2022 Sustainable Development Report
Diversity & Inclusion
• 2022 Noteworthy Company for Diversity by DiversityInc for the Seventh Consecutive Year (United States)
• ImInclusive UAE
• Inspire Gerdau Award Diversity and Inclusion 2022 (Brazil)
• KAGIDER - Equal Opportunity Model Award (Turkey)
• Prêmio Mulheres na Liderança 2022, organized by Women in Leadership in Latin America (WILL)
Employees
• Great Place to Work 2022 (Peru)
• Recognition as a "Super Company" by the Business Magazine CNN Expansion (Mexico)
• Recognition for "Family-Friendly Corporation Certificate" by the Korean Ministry of Gender Equality and Family (MOGEF)
• Recognition for "Youth-Friendly Small Giants Certificate" by the Korean Ministry of Employment and Labor (MOEL)
• Top Employer China 2022 for the Eighth Consecutive Year
Environment
• Blue Flag Ecological Program (Bandera Azul Ecológica) by the National Commission of the Blue Flag (Costa Rica)
• Carbon Footprint Label Scheme certified by Thailand Greenhouse Gas Management Organization (Public Organization) or TGO: MPT2
• Eco Factory certified by Industrial Estate Authority of Thailand and The Federation of Thai Industries: Linde HyCO and MPT2
• Green Industry level 2 certified by Ministry of Industry: Bangpoo plant (Thailand)
• Green Industry level 4 certified by Ministry of Industry: Linde HyCO and MPT2 (Thailand)
• Recognition for Excellent Environmental Performance by the Ministry of the Environment, Clean Transportation Program (Mexico)
• Reforestamos Mexico Award to Environmentally Conscious Companies that Support Reforestation Programs
• Thailand Voluntary Emission Trading Scheme (Thailand V-ETS) by Thailand Greenhouse Gas Management Organization (Public Organization) or 
TGO: Linde HyCO and MPT2
• Zero Waste Award by Gebze Municipality (Turkey)
Industry Associations, Professional Associations and Government Agencies
• 2022 Industrial Policy Award in Jing Kou District, Zhenjiang, Jiangsu Province (China)
• 2022 Motor Transport Awards: Best Use of Technology (United Kingdom)
• Environmental Protection Agency 2022 Mutual Emergency Response Organization Practical Test Excellence Award (Taiwan)
• National Award, 1st place, Linde Gaz Romania Srl, Category: Industry, Large Enterprises, Manufacture of industrial gases 
• Recognition for "$30 million USD Tower of Export Award” from the 59th Trade Day Celebration held by the Korea International Trade 
Association (KITA)
• Recognition from InvestKL - Highest Realized Investment award for exceptional commitment to investment, job creation, innovation and 
excellence in Greater Kuala Lumpur (Malaysia)
• Recognition from Ministry of Health Indonesia for Linde Indonesia for oxygen supply in handling COVID-19
• Recognition from National Technical Committee on Semiconductor of Standardization Administration of China for Participating in Developing 
National GB/T Standards for SiCL4. SiH2CL2 and C4F6 Electronics Gases
• Recognition & Appreciation Award from Local Office Government to Linde Vietnam for all effort in ensuring steady supply of medical O₂ 
during the pandemic
• Silver Recognition from Banten Province to Cilegon site for P2-COVID (COVID Advisory Committee) Award (Indonesia)
• Sustainable Environmental and Safety Organization 2022 by the Industrial Estate Authority of Thailand: Linde HyCO and Rayong CSCM-Gold 
Star Flag
• Timis County Award, 1st place, Linde Gaz Romania Srl, Category: Industry, Large Enterprises, Manufacture of industrial gases 
2-29

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Linde 2022 Sustainable Development Report
2-29
Safety   
• Compressed Gas Association 2022 Leonard Parker Pool Safety Awards for Linde plc for the greatest improvement in safety performance 
during the previous two years, category of companies with more than 2 million employee exposure hours (United States)
• Compressed Gas Association: more than 200 individual 2022 Safe Facility Performance Awards for sites in the United States and Canada, 
ranging from Bronze (250,000 hours or 5 years with no lost time work accidents) to Palladium (2.5 million hours or 50 years with no lost 
time work accidents)
• "Exemplary Organization of Safe Production Target Management" for the Julan site in Lu'an Economic and Technological Development Zone 
in 2022 (China)
• 2022 Advanced Fire Prevention Unit Award (China)
• Award of Excellence for occupational Safety and Health from Saitama Labor Burau Japan, PST Okegawa
• bizSAFE Star & Partner accreditation from WSH Council, Ministry of Manpower (Singapore)
• Bronze recognition from the Occupational Safety and Health Division, Ministry of Labor, for Zero Accident Campaign to Thailand 2022: 
Wellgrow plant
• European Industrial Gases Association (EIGA) 2022 Bronze certificates for 5 years of operation without an incident for Linde Gas in 
Nuremberg and Marl (Germany), BOC Gases in Leeds (United Kingdom) and BOC Gases in Athlone (Ireland)
• European Industrial Gases Association (EIGA) 2022 Gold Nine Star certificate for 5.5 million hours worked without a lost-time incident (LTI) 
for Linde Gas in Timisoara (Romania)
• European Industrial Gases Association (EIGA) 2022 Gold Three Star certificate for 2.5 million hours worked without a lost-time incident for 
Linde Therapeutics in Oberschleißheim (Germany)
• European Industrial Gases Association (EIGA) 2022 Gold recognition for 1 million hours without a lost-time incident for Linde Gaz in 
Bucharest (Romania) and Linde Gaz A.S. in Gebze (Turkey)
• European Industrial Gases Association (EIGA) Company Safety Award 2022 recognizing the lowest lost-time accident rates for category 2 
members for Linde Gas AB (Sweden)
• European Industrial Gases Association (EIGA) Company Safety Award 2022 recognizing the lowest lost-time accident rates for category 3 
members for Linde Portugal, LDA (Portugal)
• European Industrial Gases Association (EIGA) Road Safety Award 2022 for the bulk fleet with five million kilometers without accident for 
Linde Gas AS (Norway)  
• European Industrial Gases Association (EIGA) Road Safety Award 2022 for the bulk fleet with five million kilometers without accident for 
Linde Gas Deutschland, Linde GmbH (Germany) 
• European Industrial Gases Association (EIGA) Road Safety Award 2022 for the cylinder fleet with two million kilometers without accident for 
BOC Gases (United Kingdom)
• European Industrial Gases Association (EIGA) 2022 Silver certificate for 10 years of operation without an incident for Linde Gaz in Galati 
(Romania)
• European Industrial Gases Association (EIGA) 2022 Silver certificates for 500,000 hours without a lost-time incident for BOC Ltd. in 
Brinsworth and Bristol (United Kingdom) and BOC Gases Ltd. in Cork (Ireland)
• Excellent Safety Supervisor Award of Wuhu City (China)
• Outstanding Safety Award to LLH CSOT T-4 Project Team from CSOT (China Star Optoelectronics Technology) 
• Recognition ACHS (Asociación Chilena de Seguridad) - Recognition granted to Linde Chile for the Commitment to Safety and Development 
of a Preventive Culture
• Recognition from Banten Province to Cilegon site for P2K3 (Occupational Safety and Health Advisory Committee) Award 2022 (Indonesia)
Supplier Recognition
• Suppliers Excellence Awards 2022 (Chile) - Reconocimiento Minera Sierra Gorda

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Linde 2022 Sustainable Development Report
Living the Mission: The Faces of Linde

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Linde 2022 Sustainable Development Report
Economic, Environmental, Social Topics

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Linde 2022 Sustainable Development Report
Spotlight: Supplier Diversity at Linde
Inclusion is a core value at Linde.  Linde strives to create a work environment that treats all employees with respect, supports new thoughts and 
ideas, encourages growth and development, recognizes our differences, and embraces inclusion. This is key to long term sustainability.
Internally, Linde works to ensure that we remain an employer of choice for the ever-increasing pool of diverse global talent and the company 
has many initiatives and programs internally to promote diversity and inclusion.  Linde’s commitment to diversity also extends to its supply chain.  
The company has had a supplier diversity program for more than a decade.  It is a key part of how we engage existing suppliers, as well as 
potential new providers of goods and services.
Globally, the company continues to identify and enhance supplier diversity initiatives in areas with emerging programs and/or the potential 
to develop them. In the United States, the company is a member of the Regional Councils of Minority Supplier Development Council (MSDC), 
Women's Business Enterprise National Council (WBENC) and National Gay and Lesbian Chamber of Commerce (NGLCC). Linde continues to 
promote internal programs for diverse suppliers seeking sales opportunities, including, but not limited to, service geography, description of 
business capabilities and acquired certifications. Coupled with the company's existing business matchmaker program, the advanced business 
information has continued to provide opportunities for the company's procurement team and operations personnel to more efficiently identify 
experienced candidates for requests for proposals, leading to a higher percentage of diverse suppliers offering proposals and ultimately being 
awarded contracts.
Efforts are also active outside of the U.S. For example, in South Africa, Afrox has achieved Level 1 on the Broad Based Black Economic 
Empowerment (BBBEE) score card for the third year in a row. The BBBEE program is meant to improve diversity in the workplace, implement 
skills development, corporate social responsibility programs and providing business opportunities to the previously disadvantaged black-owned 
business.
These efforts, led by talented champions like Mila, Anne, and Makhula celebrate the value of inclusion inside Linde and within our valued supply 
chain.
Economic Topics
Pictured are Makhula Magaoga, Procurement Director, Afrox;  Mila Park, Manager, Global Diversity Equity and Inclusion; and Anne Will, Manager, Supplier Diversity (from left 
to right).

Linde 2022 Sustainable Development Report  
47 
 
Economic Topics 
 
Economic Management approach for material topics 3-3 
 
Financial performance is reported in Linde's financial reports. The economic dimension of sustainability is broader: it concerns the organization's impacts 
on the economic conditions of its stakeholders and on economic systems at the local, national and global levels. The Economic category illustrates the 
flow of capital among different stakeholders as well as the main economic impacts of the organization on investors, governments, employees, 
customers, suppliers and communities where the company operates or has an effect. This section reports on Linde's contribution to the sustainability of 
a larger economic system: its economic performance, market presence and indirect economic impacts. 
 
Material Topics 3-2 
Material Topics for reporting include: Economic Performance, Market Presence, Indirect Economic Impacts, Procurement Practices, Anti-corruption, Anti-
competitive Behavior, Tax 
 
Organizational Responsibility, Accountability and Incentives 
Linde's Chief Executive Officer (CEO) and the Board of Directors are accountable for the economic health of the company. Responsibility for performance 
lies with the businesses. Performance is consolidated and reported to the Board by the responsible executives: Chief Compliance Officer (CCO), 
Executive Vice President (EVP) and Chief Human Resources Officer (CHRO), vice presidents of Safety, Health, Environment and Quality (SHEQ), 
Sustainability and the Center of Excellence (COE), and Procurement leadership.  
 
Integrity is a corporate value, an expectation of behavior and non-negotiable. Linde’s Code of Business Integrity (CBI) affirms its commitment to 
fairness, transparency and trust as the basis for growth and prosperity for employees, customers, suppliers, markets and its communities. The Board of 
Directors is responsible for monitoring the implementation of the CBI. Its responsibilities include the periodic review of the policy and overseeing 
management’s preventive, reporting, investigation and resolution programs for implementing this policy. The CBI is posted on the company website and 
is communicated to employees. It provides clear instructions on expected behaviors to conform with the CBI and for reporting concerns about potential 
non-conformance. Employees also receive training and certification to the CBI. Subcontractors and other stakeholders are expected to follow this 
standard. The Board Audit Committee is responsible for reviewing the processes and results for certification of employees’ understanding of, and 
compliance with, the company’s Business Integrity and Ethics Policy. 
 
Linde has appointed a CCO within the Legal department. The CCO reports to the EVP and Chief Legal Officer, who reports to the CEO. Compliance with 
policies prohibiting corruption or anti-competitive behavior and the maintenance of Linde's reputation for strong ethics and integrity are managed 
under the CCO, who also oversees compliance with policies related to the CBI, including human rights. Linde’s Human Rights Policy is publicly available, 
and the vice president, Sustainability, manages the periodic review of this policy. 
 
The Board’s Audit Committee reviews the company’s key compliance risks and compliance program, including its design, implementation and 
effectiveness, with the CCO and the EVP and Chief Legal Officer.  
 
Linde follows the law and is governed by all applicable local laws wherever it is located. If there is a conflict between local law and the CBI or company 
policy, Linde follows the stricter standard within the framework of the applicable laws. 
 
The issues of information and cybersecurity fall under the remit of the Board Audit Committee. In addition, the full Board reviews cybersecurity as part 
of its regular risk reviews. Linde has appointed a Global Chief Information Officer (CIO) reporting to the Chief Financial Officer (CFO). The CIO is the 
senior functional head of information and cybersecurity. A Chief Cybersecurity Officer reports to the CIO. 
 
Linde's executive annual variable compensation is impacted by performance in non-financial areas considered to be Strategic Business Objectives. 
These include achieving best-in-class performance in several areas, including global compliance.

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Linde 2022 Sustainable Development Report  
 
3-3 
Policies, Commitments, Goals and Targets 
Linde’s CBI and Supplier Code of Conduct are provided on its website at: http://www.linde.com. 
 
As described in the Materiality, Priorities and Targets: SD 2028, on page 17, Linde's sustainability Priority Factors (PFs) have related Key Performance 
Indictors (KPIs). Linde's economic PF is Integrity and Compliance, which has a related SD 2028 target. In addition, several of the climate change targets 
are economic and environmental. See Performance Towards Targets on page 26. This section reports against the relevant GRI Standards for these PFs, in 
addition to GRI disclosures that are not PFs but that may be of interest to various external stakeholders. 
 
Mechanisms for Grievance and Recourse2-25 
Values and policies are actively communicated to employees around the world to outline Linde's expectations of conduct wherever it does business. 
Linde takes these standards very seriously, and non-compliance can result in severe disciplinary action, up to and including termination of employment. 
Its employees are actively encouraged to report suspected complaints and concerns, or to anonymously report violations, through a number of 
channels, including the Integrity Hotline. It also encourages customers, vendors or other observers to use the hotline to submit complaints or allegations 
about these or other matters.  Linde’s CBI also prohibits retaliation for reporting. The company provides an annual report of Linde incidences of 
substantiated hotline reports on its website at: http://www.linde.com/about-linde/sustainable-development/reporting-center/hotline-reports. 
 
Programs, Projects, Initiatives 
These are described in the following Economic disclosures.

Linde 2022 Sustainable Development Report 
49
201-1 Direct economic value generated and distributed
Revenue
2022 revenue: $33.4 billion
See 2022 Annual Report (10K) at https://investors.linde.com/-/media/linde/investors/documents/full-year-financial-reports/2020-linde-annual-
report-to-shareholders.pdf?la=en for consolidated financial statements. A full description of Linde's financial results is provided in the Annual Report
(10K). See also EC (1) for earnings per share (EPS) performance. 
Tax Strategy 207-1, 207-2, 207-3 
Linde is a leading industrial gases and engineering company with more than 65,000 employees globally, serving customers in more than 80 countries 
worldwide. Linde delivers innovative and sustainable solutions to customers and creates long-term value for all stakeholders. The company is making 
our world more productive by providing products, technologies and services that help customers improve their economic and environmental 
performance in a connected world.
The nature of Linde’s industrial gases business is substantially local. As a result, Linde generates income and pays taxes in jurisdictions in which it has 
business operations. In case of cross-border transactions, the respective Linde parties endeavor to comply with the applicable transfer price regimes, 
including transfer price determination rules.
Linde’s business, particularly within the industrial gases segment, is capital-intensive. Linde believes that capital investment provides the basis for
economic growth; hence the company supports tax policies that promote capital investment.
Linde is committed to developing new technologies that help its customers increase productivity and achieve environmental benefits in a wide range of 
industries. Linde also supports tax policies that promote innovation and protect the value of intellectual property. Linde’s intellectual property assets 
are primarily developed and maintained in the U.S. and Germany, both geographies that are not typically regarded as low-tax countries. Transfer of 
these assets to low-tax jurisdictions is not part of Linde’s tax planning.
Linde, as a multinational company, supports the continued expansion of a network of bilateral income tax treaties to reduce barriers to cross-border
investment and eliminate double taxation.
For all these reasons, Linde advocates for tax policies that drive economic growth, particularly in areas of increased engineering efficiency and 
enhanced local production and development.
Linde has adopted a Code of Business Integrity (CBI), as well as its corporate vision, mission and values — safety, integrity, accountability, inclusion and 
community. The principles in the CBI set out Linde’s commitment to integrity, to its employees, to the company, to its customers and partners and to its 
communities. The CBI provides guidance and insight to navigate compliance and ethical questions and to promote an overall culture of compliance. One 
key guiding principle is full compliance with applicable laws and regulations.
In line with its CBI, Linde manages its tax affairs in a responsible and transparent manner that complies with applicable tax legislation. Linde maintains 
processes and controls designed to minimize the risk of errors that could impact the amount of tax that it pays. These processes and controls are 
regularly monitored, reviewed and tested, and support the preparation and submission of its tax returns.
Linde has a responsibility to its shareholders to maximize returns and structure its affairs in an efficient manner, including taxes.
Linde’s effective tax rate and tax exposures are reviewed annually with the Audit Committee of the Board of Directors. Linde discloses its effective tax 
rate publicly, together with the associated risks for the company’s future tax rate, in the company’s 2022 Annual Report (10K) on its website.

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Linde 2022 Sustainable Development Report  
 
201-1 
Charitable Spend 
Linde Global Giving Program spend: $10.4 million. See also 413-1. 
 
In 2022, the Linde Global Giving Program donated approximately 7 percent of Global Giving funds toward efforts to increase diversity and inclusion. 
Approximately one-third of the funding was directed to education, and approximately 9 percent was directed to the environment. Each of these three 
areas directly complements the company's strategic focus for philanthropy. The balance provided impact in communities through targeted community  
support, healthcare support and other areas; support for disaster relief in 2022 represented about 9 percent of charitable giving. Linde also reports the  
breakdown of Global Giving support by region. 
 
See also 413-1 for information on community engagement.  See also 203-1 for information on indirect economic impacts. 
 
 
 
 
 
EC (1): Indexed Earnings per Share (EPS), Linde, 2019–2022 
 
 
 
 
 
EC (2): Global Giving Spending by Area, 2022

Linde 2022 Sustainable Development Report 
51
EC (3): Global Giving Spending by Geography, 2022 
201-2 Financial implications and other risks and opportunities for the organization's activities due to climate change
For information on financial and other risks and opportunities from climate change, see Linde's CDP response. The document is available on its website
at the end of July at: https://www.linde.com/-/media/linde/merger/documents/sustainable-development/2023-cdp-response-climate-change.pdf. 
201-3 Coverage of the organization's defined benefit plan obligations  
A defined benefit and/or a defined contribution plan is available to all U.S. employees, as well as to employees in some other countries. Further detail 
is provided in Note 16 in Linde’s 10K filing. 
Dependent upon the business and date of hire, employees may participate in various programs, which may include defined benefits and contributions. 
Retirement coverage for employees of the company’s international subsidiaries is provided by those companies through separate plans that are typical 
for the country of employment.
201-4 Financial assistance received from government
Linde periodically receives grants from government entities (e.g., the Department of Energy in the U.S., Department of Research and Education 
BMBF/Department of Economy BMWI in Germany) to sponsor innovation. Linde also periodically receives local, state, country or regional economic 
development incentives related to capital investments.
202-1 Ratios of standard entry-level wage by gender compared to local minimum wage at significant locations of 
operation 
One hundred percent of employees in all business units (BUs) earn at least the local minimum wage. Linde's CBI reinforces its commitment to "provide 
equal employment opportunity, and we recruit, hire, promote and compensate people based solely on merit and ability." This is reinforced by Linde's 
Diversity & Inclusion Guidelines, provided on its website at:                                                            https://www.linde.com/-
/media/linde/merger/documents/diversity-and-inclusion/linde_global_di_policy.pdf?la=en. See also Linde’s Human Rights Policy, provided on its
website at: https://www.linde.com/sustainable-development/policies-and-position-statements/human-rights-policy. 
  
Linde’s compensation policy assigns jobs into pay levels based on job descriptions so that people performing the same type of job functions are in the 
same pay range, regardless of age, gender or race. To ensure that its compensation policy is being appropriately administered, the company conducts 
annual pay equity analyses in the U.S. and in other countries where required by law. Specific salary information is confidential.

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Linde 2022 Sustainable Development Report 
202-2 Proportion of senior management hired from the local community at significant locations of operation
Linde's business model is locally focused: Consistent with its growth goals and goals to grow innovation capacity in emerging economies, Linde has a 
commitment to source and develop local talent. Many country or regional business leaders are local or regional nationals. In hiring and promoting, the 
company considers local leadership, who understand the culture and business practices of the area. This provides ideal role models for the local 
workforce and offers a more cost-effective option than moving leaders from another country. 
The following activities help ensure that local talent receives leadership opportunities:
1. Increase local recruiting efforts.
2. Train and develop current workforce for advancement.
3. Offer opportunities for language learning to promote the ability to operate effectively in a multi-national environment.
4. Create opportunities for high-potential local nationals to have special assignments outside their home countries.
5. Collaborate with educational programs to develop the local workforce.
See 405-1.
203-1 Development and impact of infrastructure investments and services supported
A significant portion of the company's applications support the development of social and economic infrastructures. Linde gases help to enable safe 
drinking water for more than 230 million people each day. Industrial and specialty gases enable cleaner and more efficient economic growth in 
industries from cement to steel. Linde applications are also integral to the development of future energy infrastructures (e.g., applications for 
renewable energy and second-generation biofuels).
The company is committed to improving the quality of life in the communities it serves. Through financial contributions and the volunteer efforts of 
employees, Linde supports programs that address diversity, education, the environment and community resilience — all important aspects of 
community sustainability. In 2022, the company’s Global Giving Program contributed $10.4 million to a range of programs and charitable organizations 
worldwide. See 201-1 for information on how the Global Giving contribution was distributed by focus area and business region.
Employee and facility/business contributions from community engagement projects were estimated at more than $3 million, and the dollar value of 
employee and facility in-kind contributions, such as food, clothing and supplies, was estimated at more than $500,000. Global Giving also tracked more 
than $450,000 in in-kind contributions of Linde products. such as gases. 
The total Linde contribution, including in-kind contributions but not volunteer time, is estimated at approximately $14.4 million. The estimated value of 
volunteer time is more than $1.6 million. 
203-2 Significant indirect economic impacts
Linde's business helps countries modernize with technologies that enable environmentally responsible economic growth. Linde provides careers and 
associated benefits to more than 65,000 employees, many of whom are hired locally, as well as benefits to thousands of retirees. Indirect benefits 
accrue to Linde’s vendors (also, often, contracted locally), as well as customers, shareholders and communities in which the company operates. For 
descriptions of how Linde's business model enables indirect economic, social and environmental benefits, see pages 10 and 11. 
The company hires local talent:
• Most emerging economy business leaders are host country or regional nationals.
• It sources local contractors. Substantially all contract drivers, and most contract construction workers, are sourced locally.
• It helps build capacity in local communities. Linde employee volunteers provided a range of benefits to approximately 350,000 people, mostly in 
communities local to Linde sites.
All Linde community engagement projects are encouraged to help meet specific needs identified by community leaders, but there is no science to 
measure the impact of community outreach. Linde uses a methodology developed by the London Benchmarking Group (LBG)  
to evaluate the indirect economic, environmental and social impacts of its community engagement activity for the company, its employees and 
beneficiaries (see 413-1 and 413-2).

Linde 2022 Sustainable Development Report 
53
203-2
In 2022, for 92 percent of projects, volunteers reported that community engagement had a direct positive impact on recipients' quality of life. In 
approximately 82 percent of projects, volunteers reported that community engagement provided the beneficiaries with value that could lead to 
economic benefits, such as job skills or opportunities for personal growth.
Community engagement is a component of Linde's SD 2028 goals, with the target to deliver 550 projects per year in communities by 2028 through 
Linde community engagement initiatives. In 2022, Linde employees delivered approximately 489 such projects. Many of the projects directed towards 
education support Linde's contribution to SDG Target 8 to achieve full and productive employment and decent work for all women and men.
The significance of Linde's economic and governance PFs and targets in the context of external benchmarks and stakeholder priorities is explained in
the Materiality, Priorities and Targets: SD 2028 section, page 17.  
204-1 Proportion of spending on local suppliers
Note: This section responds to 204-1 and also responds to 2-6 and 2-8 
Policy
Linde’s Supplier Code of Conduct (Supplier Code) is available on its website at: https://www.linde.com/about-linde/global-procurement. 
Suppliers, contractors and third parties play a critical role in Linde’s ability to operate and provide products and services to its customers. Suppliers' 
actions and practices also reflect on Linde. Therefore, the company chooses suppliers carefully based on merit and a due diligence process. Linde 
expects suppliers to comply with legal requirements and to act in a manner that is consistent with Linde’s values and the principles outlined in its 
Supplier Code and CBI.
The Supplier Code defines Linde’s basic requirements for its suppliers concerning their responsibilities towards Linde and its stakeholders, societies and 
the environment. As part of the standard documentation for all new and renewing contracts, suppliers must comply with the principles outlined in the
Supplier Code and with Linde’s CBI or equivalent policies of their own. Specific expectations are laid out for Integrity and Legal Compliance; Human 
Rights and Labor Standards; Health, Safety and Environment; Accuracy of Books and Records; Intellectual Property; and Supply Chain. A grievance 
mechanism is provided.
Local Sourcing
Linde works with suppliers in many countries in which it does business — more than 80 countries. Linde has a corporate value of community. This 
reflects the nature of Linde's industrial gas products: it is generally not economical to transport them distances greater than a few hundred miles from 
the production facility. As a result, the company invests in building local facilities and hires locally for management, employees and contractors.
The most significant sets of suppliers from the point of view of local talent sourcing are facility construction contractors and contract drivers. Installation 
of new equipment, as well as ongoing maintenance, is largely performed by local suppliers. Linde uses locally-sourced contract drivers in most of its 
Asia Pacific countries; in EMEA (except for Germany and the U.K.); in South America; and in parts of Central America. 2-6
The company invests in supplier capacity-building to raise performance standards and share benefits at the same time. The company also values 
opportunities to engage suppliers and team members to better understand product offerings and applications. Past examples of supplier collaboration 
include the Supplier Innovation Fair at the Linde Technology Center, where suppliers discussed technology topics with Linde team members. As part of 
overall efforts to lower CO2 emissions, Procurement teams often work with distribution management and other team members on efforts to reduce fleet 
emissions, such as procuring renewable fuels. 
Promoting Supplier Diversity
Providing innovative and valuable solutions for customers around the globe requires diverse talents, perspectives and experiences. As part of this, 
Linde supports programs that assist it in fostering relationships with a variety of qualified, diverse businesses for its supply chain around the globe.
Linde's Supplier Diversity Program in the U.S. encourages and supports the use of a variety of qualified distinct business enterprises. It seeks to provide 
maximum practical opportunities for diverse businesses to participate in the supply of goods and/or services that support the company's business 
model.

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Linde 2022 Sustainable Development Report  
 
204-1, 2-6 
The program has championed companies classified as small and diverse businesses for nearly two decades. The vice president and controller serves as 
the small business liaison officer and oversees the Small Business Subcontracting Program. On an annual basis, in collaboration with management and 
support staff from the company’s Procurement team, a detailed small business subcontracting plan is established with practical goals that the company 
strives to achieve with small businesses in procuring designated commodities. In 2022, the company spent a total of $664 million with small and 
diverse business enterprises. Approximately $537 million was procured from U.S. small businesses, representing products and services that covered 
approximately 800 different commodities and services. Some companies that identified as small also identified as a veteran-owned or service-disabled-
veteran-owned businesses, corresponding to nearly 8 percent of total small business spend, or $43 million. Approximately $57 million was spent with 
women-owned businesses. Additionally, $82 million was spent with minority-owned businesses, including businesses identifying as ethnic minorities or 
non-ethnic minorities, such as LGBTQ, persons with disabilities, or disadvantaged. The company's U.S. Procurement team has collaborated with its global 
affiliates to understand the supplier diversity landscape and opportunities in each country in which it operates. By leveraging the knowledge and skills 
of the company's diverse employee population and continuing to provide cultural awareness training around the world, the company strives to achieve 
an organically inclusive environment where diversity is recognized as a valuable asset and competitive advantage in its supply chain.  
 
Outreach and capacity-building with the company's prime supplier population allowed for the sharing of best practices in supplier diversity and yielded 
a commitment to enhance or establish mutually beneficial diversity metrics from suppliers with whom the company spends $1 million or more with 
annually. In 2022, the company continued its Tier 2 diverse spend reporting program with U.S. prime suppliers, demonstrating the company's long-term 
commitment of sustaining diversity and inclusion in its supply chain. The program's goal is to develop diverse suppliers, beyond the company's direct 
supplier relationships, by providing additional economic growth opportunities. Over the course of the year, the program identified $48 million in 
combined direct and indirect diverse spend. Sixteen prime suppliers from various industry sectors, including telecom, logistics, and healthcare, 
participated in the program. Capturing this information has allowed the team to advance its supplier diversity program for validating and tracking the 
company’s spend with diverse businesses and has helped to identify collaboration opportunities with companies that have established supplier 
diversity programs.  Efforts are also active outside of the U.S.  
 
Investing in Supplier Relationships: A Win-Win 
Linde works hard to deepen relationships with suppliers and contractors while ensuring that they meet its standards and business values. This brings 
multiple benefits to the company and to the communities near to its operations. Linde puts a high priority on evaluating risks associated with its supply 
chain and collaborates with suppliers and other stakeholders where its involvement can make the most impact. 
 
On a regular basis, Linde works with its carriers on safety training, initiatives and sharing best practices to continuously improve upon operational 
efficiency, reduce environmental hazards and promote security and human rights.  
 
Linde also works cooperatively with selected key suppliers in efforts to better understand and calculate its Scope 3 inventory. See pages 69–72. Linde 
has improved its efforts to calculate Scope 3 emissions for a broad range of its supplies based on an enhanced methodology that considers geographic 
origin as well as economic sector. Through direct engagement and capacity building, Linde has been successful in advancing supplier awareness of 
environmental and climate change topics and continues to improve the data accuracy of its Scope 3 emissions accounting.  
 
Such engagements can unearth win-win approaches to reduce resources and provide social and environmental benefits throughout the supply chain.  
 
Safety Training 
Worldwide contractor safety training: One hundred percent of contract drivers, and most contract construction workers, are hired from local firms. In 
addition to the jobs provided to locally based construction workers and drivers, in 2022, Linde invested nearly 2 million hours in safety training to 
contractors in several categories. This included more than 60,000 instances of training for contractors. Contractor training averaged approximately 30 
hours per year, nearly a work week. If each contractor hour costs Linde $20, this investment can be estimated at more than $32 million. In all cases, 
this training is directed towards achieving safer construction of Linde facilities and safer, more secure and more fuel-efficient transportation of Linde 
products. Linde’s world-class results for contractor and driver safety are a measurable consequence of this investment. See 403-9. In addition, the 
safety and other professional driver training results in a transfer of professional skills that increases the employability of the recipient. 
 
For information on supplier and contractor training, see 414-2.

Linde 2022 Sustainable Development Report 
55
205-1 Operations assessed for risks related to corruption  
Note: This section responds to 205-1 and also responds to 2-24
Linde administers an annual risk assessment that is circulated to all business managers globally and functional leaders and covers 100 percent of all 
Bus. Potential risks related to corruption are an explicit focus. 
A Compliance Review Board (CRB) performs quarterly regulatory risk assessments. Dedicated Foreign Corrupt Practices Act (FCPA) and anti-bribery 
audits are also conducted. In the last 12 years, 40 audits have been conducted, which is more than three audits per year on average.  
Linde operates in certain jurisdictions identified as high risk based on the Corruption Perception Index from Transparency International. The company 
has not identified significant risks other than regular risks that are dealt with through training and certifications of employees.
205-2 Communication and training on anti-corruption policies and procedures  
In 2022, Linde’s Board of Directors received training on the CBI, which includes anti-corruption policies and procedures. The company also trains all its
relevant employees globally on anti-corruption. The company has an established process to conduct thorough due diligence prior to contracting third 
parties and agents who interact with the government on the company’s behalf.
Linde’s CBI applies to the company’s directors and employees, including its CEO, CFO and the vice president and controller. This CBI, which includes 
elements of compliance with laws, business integrity and ethics, has been approved by the Linde Board of Directors. To assist employees and directors 
in complying with this code of ethics, management periodically develops specific standards implementing certain provisions of the code. Linde’s CBI is
posted on Linde’s website.
One hundred percent of Linde management and relevant employees are required to annually certify that they have read and understand the company’s 
CBI, which includes a rigorous outline of the FCPA and anti-bribery laws. This is an online training and survey. Training to targeted populations was 
conducted in 2022; the company trained 100 percent of the targeted population. 
205-3 Confirmed incidents of corruption and actions taken
Linde takes its commitment to integrity very seriously. Non-compliance with the CBI, depending on the circumstances, can result in serious disciplinary 
action up to and including termination of employment. Employees are actively encouraged to report suspected complaints and concerns and are 
expected to report violations through a number of channels, including the Integrity Hotline. Reports through the Integrity Hotline may be made 
anonymously. It is a violation of company policy for any person to retaliate against any individual who has reported any matter in good faith.
Table SOC (12) provides the aggregate number of hotline reports and a summary of the types of reports received; see 406-1. All hotline reports are 
promptly handled, and identified issues are addressed. Further details are not provided in Linde’s public reporting as they are business confidential. No 
confirmed incidents of violation of anti-corruption laws occurred in 2022. 
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes
No anti-trust regulatory or enforcement action was initiated in 2022. Also refer to the “Contingent Liabilities” section of Linde’s annual 10K filing.

Spotlight: Water Management at Iguatama
Water scarcity and lack of access to clean water are global challenges affecting individuals, communities, and industries, and the availability 
of water is projected to be further impaired by the effects of climate change.  Linde utilizes water in its operations, primarily for cooling 
processes and in hydrogen production and makes efforts to conserve water and minimize impacts.  As a result, more than 75 percent of 
global freshwater withdrawal is returned to its original source, at the same or better quality.  Even so, responsible management of water is an 
essential element of Linde’s sustainability strategy, and Linde has an SD 2028 target to implement water management plans at sites located in 
areas of high water stress with relatively high water withdrawal (more than 50,000 cubic meters of water per year).
The White Martins/Linde South America team took the initiative to add additional sites based on their assessment of water stress conditions. 
Implemented in 2016, the program includes eleven plants that have all developed action plans for water reuse and waste prevention, in addition 
to improving measurement in all processes, both sanitary and industrial. Plants are located in Brazil and other South American countries.
The meticulous control of resource consumption and optimization actions provide an improvement in the efficiency of operations.  Examples 
of initiatives include use of rainwater and condensate from other stages of the operation, robust maintenance and leak repair detection 
processes, in which the team has had much success.  In more than seven years of implementation of the project in South Latin America, the 
teams have realized savings of more than 2.3 million cubic meters of water, the equivalent of more than 900 Olympic swimming pools.
Teams are proud of the positive impacts on the local communities and ecosystems.  Located in Minas Gerais, Brazil, White Martins’ Iguatama 
facility is one of the largest calcium carbide plants in Latin America and was an early enrollee to the program.  In 2022, the plant designed 
a closed-loop system, reusing water, which minimizes both withdrawal from and discharge to the São Francisco River, an important Brazilian 
watercourse. So far, this action has saved the equivalent of more than 25 million liters of water. 
Environmental Topics
Water management is championed by team members at Iguatama, including: Wellington Batista, Lorrick Cruz, Paulo Muniz, Geraldo Alves and Peixoto (from left to right).
56
Linde 2021 Sustainable Development Report

Linde 2022 Sustainable Development Report  
57 
 
Environmental Topics 
 
Environmental Management approach for material topics 3-3 
The environmental dimension of sustainability concerns an organization’s impacts on natural systems, including ecosystems, land, air and water. Linde’s 
business depends on a natural resource (the air), and the company’s mission and business model both aim to create more value with fewer resources. 
Its PFs in sustainable development include a range of environmental topics aimed at reducing operational environmental impacts and maximizing 
environmental contributions — the benefits that Linde applications bring to customers and to the planet.  
 
Material Topics 3-2 
Material Topics for reporting include: Materials, Energy, Water, Biodiversity, Emissions, Effluents and Waste, Supplier Environmental Assessment 
 
 
Organizational Responsibility, Accountability and Incentives  
Linde’s CEO and the Board of Directors are accountable for environmental issues impacting the company. Linde’s full Board of Directors has 
responsibility for reviewing safety and environmental risk at each Board meeting.  
 
Responsibility for performance lies within the businesses. Performance is consolidated and reported to the Executive Leadership Team and to the Board. 
Linde’s EVP and CHRO is the most senior officer responsible for environmental issues globally. Respective members of the executive leadership are 
responsible for the regional operating segments of the Americas, APAC, and EMEA, as well as Engineering, and for Clean Energy and corporate 
functions, including Legal and Human Resources.  Linde’s Business Leadership Team is responsible for business operations across the globe.  Linde’s 
Functional Leadership manages and has direct responsibility for areas including SHEQ, Technology, Clean Energy, Sustainability, Productivity and 
Digitalization.  
 
Linde’s environmental compliance and management are managed under the vice president, SHEQ, who reports to the CHRO. The SHEQ organization 
develops and maintains consistent methodologies, procedures and reporting. Safety is one of Linde’s values and is, therefore, non-negotiable. We are 
driven to ensure that our actions do not harm people, the environment or the communities in which we operate.  Linde’s water program and water 
target are led and jointly maintained by the COE and Sustainable Development (SD). The COE also leads and maintains its program in Sustainable 
Productivity. The Zero Waste program is led and maintained by Sustainable Development. Linde’s Sustainable Development Management System 
(SDMS) provides a monthly dashboard to review performance towards environmental targets. It is jointly coordinated by SD, COE and SHEQ. Climate 
change targets are also reported monthly from the SDMS to the finance organization and to the CFO. 
 
Linde’s executive annual variable compensation is impacted by performance in non-financial areas considered to be Strategic Business Objectives. 
These include achieving best-in-class performance in several areas, including productivity and environmental responsibility. Linde’s 2022 compensation 
program design included a new component measuring annual performance against pre-established goals related to reducing greenhouse gas 
emissions. This component comprised 20% of the strategic non-financial performance payout. 
 
Policies, Commitments, Goals and Targets  
Linde has a CBI and a global Health, Safety and Environment (HSE) Policy, both with commitments to environmental stewardship. Linde has issued a 
Sustainable Development and Climate Change Position Statement.  
 
As described in Materiality, Priorities and Targets: SD 2028, on page 17, Linde’s Environmental PFs are Climate Change and Safety, Health & 
Environment,. Each of these PFs has related SD 2028 targets; see Performance Towards Targets on page 26. This section reports against the relevant GRI 
Standards for these PFs, in addition to GRI disclosures that are not PFs but that may be of interest to various external stakeholders.  
 
Mechanisms for Grievance and Recourse 2-25 
Linde policies are communicated to employees around the world to outline its expectations of conduct wherever it does business. It takes these 
standards very seriously, and non-compliance can result in severe disciplinary action, up to and including termination of employment. Linde employees 
are actively encouraged to report suspected complaints and concerns, or to anonymously report violations, through several channels, including the 
Integrity Hotline. The company also encourages customers, vendors or other observers to use the hotline to submit complaints or allegations about 
these or other matters. The company provides an annual report of Linde incidences of substantiated hotline reports on its website at: 
http://www.linde.com/about-linde/sustainable-development/reporting-center/hotline-reports.

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Linde 2022 Sustainable Development Report  
 
3-3 
Programs, Projects, Initiatives  
In addition to the material below, see the following environmental disclosures. 
 
Training  
Environmental and safety training is conducted for all employees and all contractors, as defined in the SHEQ Management System and Standard 
Operating Procedures (see 404-1). Onboarding and ongoing training are conducted as part of the SDMS.  
 
Environmental Management System (EMS)  
Linde’s strong global environmental management system (EMS) ensures that measures are in place to enable pollution prevention and control, the 
responsible management of direct and indirect atmospheric emissions and waste, the protection of natural resources and biodiversity, and the 
management of environmental impacts from transportation or from the use and disposal of products and services. Linde is a member of the chemical 
industry Responsible Care program. It strives to continually improve its health, safety and environmental performance; listen and respond to public 
concerns; work with customers, carriers, suppliers, distributors and contractors to foster the safe and secure use, transport and disposal of chemicals; 
achieve optimum environmental performance; and report goals and progress to the public. Linde’s global EMS conforms to the American Chemistry 
Council’s (ACC’s) Responsible Care® Management System (RCMS) and is aligned with ISO 14001, the international standard for Environmental 
Management Systems (EMSs). 
 
External EMS Certification 
As a member of the ACC, Linde’s safety, health, environment and security (SHES) management system is audited by an accredited third party to ensure 
compliance with the ACC RCMS. Linde was audited by Quality Systems Registrars per the requirements of the RCMS, most recently in October 2022 (the 
certification cycle is 3 years). RCMS audits for ACC include Linde’s Danbury, Connecticut, corporate office and a representative sampling of sites in the 
U.S. and Canada.  
 
The scope of the audit includes sites that “manufacture and distribute industrial gases per the RCMS Technical Specification (TC) RC 101.03.” As an 
outcome of the RCMS audit, Linde’s SHES management system in the U.S. and Canada has been recognized as compliant with ACC requirements (see 
https://www.linde.com/about-linde/safety-and-environment). 
 
Linde is signatory to and in compliance with the Responsible Care Global Charter, which includes active participation in Responsible Care programs in all 
countries where programs exist and where Linde has significant business interests.  
 
Linde businesses around the world conform to Linde’s worldwide SHES management system. In the company’s major markets, they are certified to the 
international EMS standard, ISO 14001, to national standards for EMSs or to other related standards. For example:  
• Our EMEA countries hold several certifications to ISO and other International Standards. Germany, for example, is externally certified to ISO 50001, 
the international standard for energy management systems, as well as ISO 14001, OHSAS 18001 and ISO 9001.  
• Linde Engineering has obtained external certification to ISO 14001, ISO 9001 and International Occupational Health and Safety Standards. 
• White Martins sites in Brazil maintain certifications to ISO 14001, OHSAS 18001, ISO 9001 and other quality standards. 
• Mexico sites are certified to their national environmental agency PROFEPA Clean Industry Standard. 
 
By revenue, 87 percent of Linde’s worldwide gases production and engineering sites are externally certified to RCMS, ISO 14001 or an equivalent 
national standard. 
 
Internal SHEQ Assessment Program  
All Linde sites, and other sites where Linde is a majority shareholder, are subject to evaluation for safety, environment and quality (the latter for 
compliance with local medical regulations, where applicable). Quarterly assessment reports are provided to senior management. The full Board is 
committed to review safety and environmental risks at each board meeting. Regular assessments are a requirement of Linde’s SHEQ standards and help 
ensure consistently high standards in all areas of safety, environmental protection, security and compliance. 
 
Linde’s internal SHEQ assessment program includes type “A” and “B” assessments and facility self-assessments. Type A assessments are led by Global 
SHEQ staff or their designated agent. Type B assessments are led by a member of one of the global Bus. Both type A and B assessments are 
independent of the facility being audited, and the number of these assessments is tracked by Global SHEQ. Facility self-assessments are also conducted 
by local or regional personnel to help facilities self-identify areas in need of improvement and are not tracked outside of the local operating unit. In 
2022, Linde conducted 93 “A” assessment audits, all at Linde sites, and 271 internal “B” assessment audits as per business safety plans. See GEN (1).

Linde 2022 Sustainable Development Report  
59 
 
3-3 
 
Internal Assessments 
 
 
 
 
 
2019 
2020 
2021 
2022 
“A” Assessment audits conducted 
60 
26 
70 
93 
“B” Assessment audits 
300 
250 
328 
271 
GEN (1): Internal Assessments 
 
 
External Environmental Data Assurance  
Linde’s environmental Key Performance Indicators (eKPIs) are externally assured. See 2-5 for the verification letter and https://www.linde.com/-
/media/linde/merger/documents/sustainable-development/2022-ekpi-assurance-statement.pdf. 
 
Compliance with environmental laws and regulations 2-27 
The company reports violations with significant fines in the year the violation occurred (not the year the fine was paid). Significant fines are those 
costing more than $10,000. See GEN (2). There were no significant fines assessed to Linde for non-compliance with environmental laws or regulations 
that occurred in 2022. 
 
Linde is not aware of any non-monetary sanctions for environmental non-compliance or any actions brought through dispute resolution mechanisms 
involving an independent third-party review.  
 
 
Environmental Violations and Fines 
 
 
 
 
 
2019 
2020 
2021 
2022 
Number of Violations with Significant Fines 
3 
0 
2 
0 
Value of Fines Related to Above  
in USD 
$158,875 
0 
$52,000 
0 
 
GEN (2): Environmental Violations and Fines 
Units: USD

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Linde 2022 Sustainable Development Report 
Introduction
Linde is a resource-intensive company. Linde’s environmental performance year-on-year can best be evaluated on an intensity basis versus revenue. In 
most cases, this shows a positive trend. In addition, Linde’s business model is resource efficiency — to make more value than it consumes. The 
environmental and other benefits of Linde applications are described in the Business Model section on pages 12 and 13, the Creating Economic, 
Environmental and Social Value” section on page 9, and the Linde Applications Enable 2X Carbon Productivity section on page 21. 
Linde’s reporting boundaries for eKPIs are consistent with the financial reporting boundaries and financial control definition to the greatest extent 
possible. Linde reports on all eKPIs for all subsidiaries, joint ventures (JVs) and other holdings within its organizational boundaries whose revenues and 
Earnings Before Interests and Taxes (EBIT) are included in Linde’s financial results. Linde does not collect eKPI data for minority holdings and other 
holdings that are not reporting their financials. EKPIs for JVs, which are not fully consolidated into the company financials (at-equity JVs), are collected 
but are only included in external greenhouse gas (GHG) reporting under Scope 3.
301-1 Materials used by weight or volume  
Raw materials are procured through a global Procurement organization under global Procurement standards and expectations that include requirements 
for material sustainability. Linde has supplier expectations that manage sustainability in its supply chain.
Non-Renewable Materials Used
Linde estimates that approximately 1 percent by weight of the raw materials used in 2022 were non-renewable, including natural gas and naphtha, 
which are used in hydrogen production, and helium that is recovered from natural gas deposits.  
Linde also builds air separation units (ASUs) and steam methane reformers (SMRs). Construction materials for these are generally from non-renewable 
sources: aluminum, carbon steel, stainless steel, copper and brass alloys, brass and metals. The largest material by spend is steel. 
Renewable Materials Used
Ninety-nine percent by weight of the raw materials used in 2022 to produce gaseous nitrogen, oxygen, argon, carbon dioxide and hydrogen were 
renewable raw materials. Renewable raw materials used by Linde include air, water, carbon dioxide and hydrogen. These products represent more than 
90 percent of the revenue Linde received for the products it manufactures. Examples of products not included are those manufactured by Surface 
Technologies and low-volume products, such as acetylene.
Using air as its raw material, Linde produces oxygen, nitrogen, argon and rare gases through several air separation processes, of which cryogenic air 
separation is the most prevalent. As air is a renewable natural resource, there is no negative environmental consequence to using this raw material.
Process gases, including carbon dioxide, hydrogen, carbon monoxide, helium, specialty gases and acetylene, are produced by methods other than air 
separation. In many cases, these are sourced as an industrial byproduct or waste. Some of these byproduct sources are renewable, but all offer a means 
to reuse products that would otherwise have been waste. The volumes of process gases procured are considered business confidential.
• Most carbon dioxide is purchased from byproduct sources, including chemical plants, refineries and industrial processes. These byproduct sources 
include ethanol manufacturing facilities, where the waste carbon dioxide is considered renewable. A portion is recovered from carbon dioxide 
wells.
• Hydrogen and carbon monoxide are produced by either steam methane reforming of natural gas or by purifying byproduct sources obtained from 
the chemical and petrochemical industries. In 2022, Linde procured 19 percent byproduct hydrogen. 
• Helium is acquired from several sources. In the U.S., for example, it is sourced from helium-rich natural gas streams. 
• Acetylene can be produced from calcium carbide and water. A significant percentage is purchased as a chemical byproduct.
301-2 Percentage of materials used that are recycled input materials
Also see 301-1 for information on renewable raw materials. As part of its sustainable supply chain program, Linde’s Procurement organization works 
with vendors to reduce consumption of upstream, non-renewable natural resources. For some of its business lines, Linde actively sources recycled input 
materials by using byproducts from other industrial processes. The total weight of these byproducts as a percentage of total material use is not reported 
here.

Linde 2022 Sustainable Development Report  
61 
 
301-2 
From 2011–2022, most of the acetylene produced by Linde in the U.S. was sourced from byproduct acetylene, avoiding the mining of calcium carbonate 
and the recycling or disposal of carbide lime. Most Linde carbon dioxide sold in the U.S. was sourced from ethanol fermentation (a biomass source). As a 
business, Linde is constantly researching innovative ways to expand the use of this application. 
 
Most gases are transported in pipelines or trucks and use little packaging. Cylinder products are typically transported by truck. (See 301-3). 
 
Linde has a large engineering business, which designs and constructs new production plants. When building a new plant, the focus is put on the re-use 
of parts/components from other dissembled plants (e.g., refurbished parts) as much as possible. At the end-of-life of a production facility, parts and 
components are checked, refurbished if required, and directly re-used or put in stock for future usage. Thus, most of the materials are recycled and 
become input materials (e.g., for new plants). 
 
In order to avoid procurement of new materials, the company has established several asset management programs that are actively identifying idle 
assets (e.g., cylinders) to ensure that they are put back into use rather than purchasing new materials. The programs actively track all assets, are well 
reported and yield good results.  
 
 
301-3 Reclaimed products and their packaging materials 
Linde produces very little packaging waste. Linde delivers most of its product in pipelines or bulk trucks, or in cylinders. As the products are 
consumable, there is nothing to reclaim and no packaging material for the majority of products. For the packaged gases product lines, either disposable 
cylinders or reusable cylinders are utilized. The metal cylinders last about 40 years, are returnable and are typically reused multiple times. 
 
Linde runs several large cylinder refurbishment centers worldwide as well as many smaller test shops and repair centers in many countries. In its 
cylinder test shop in Wolverhampton, U.K., Linde typically has refurbished about 500,000 cylinders annually in order to avoid unnecessary scrapping.  
 
 
302-1 Energy consumption within the organization 
Note: Where amounts in MWh were converted to GJ, amounts in MWh were multiplied by 3.6. 
 
Fuel Consumption 
Linde’s total non-renewable fuel consumption in 2022 was 19.7 million MWh or 70.9 million GJ. This figure represents energy consumption and excludes 
fuel consumed as a feedstock for production. Fuel types used included natural gas, diesel, oil and “other,” which includes naphtha and other refinery 
fuel gas. Linde consumed a negligible amount (200 MWh) of renewable fuels for such purposes in 2022. 
 
Electricity Consumed 
Total non-renewable electricity consumed in 2022 was approximately 38.6 million MWh, or 139 million GJ. Total active renewable electricity purchased 
in 2022 was 3.3 million MWh, or 11.9 million GJ.  
 
Linde also tracks low carbon electricity, which includes both active and passive renewable electricity and nuclear. Active renewable electricity is 
classified as electricity procured through Power Purchase Agreements (PPAs), directly connected 100 percent renewable electricity supplier contracts or 
validated green energy certificates, or produced on site using renewable generation. Passive electricity sources from the grid were calculated using the 
latest location-based renewable or low carbon energy percentages from the IEA or local sources such as eGRID or, where available, plant-specific, 
market-based renewable electricity or low carbon emissions factors according to the supplier contract/utility bill. In 2022, active renewable electricity  
was 3.316 million MWh and passive renewable electricity  was 9.236 million MWh, for a total of 12.552 million MWh. Nuclear represented 5.469 million 
MWh of low carbon electricity, of which 1.3 million MWh was actively sourced.  This results in a total of 18 million MWh of low carbon electricity, which 
represents 43 percent of Linde’s total electricity consumption in 2022.  
 
See Performance Towards Targets, page 26, for information about Linde’s low carbon power sourcing target.  
 
Steam Consumed 
Linde did not consume any heating or cooling in 2022.  
 
Linde consumed 10.03 million MWh, or 36.11 million GJ, of steam in 2022.

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Linde 2022 Sustainable Development Report  
 
302-1 
Electricity, Heating, Cooling and Steam Sold 
Linde sold 9.2 million MWh of steam in 2022. 
 
Total Energy Consumed 
Linde consumed a total of 71,671,000 MWh, or 258 million GJ, of energy in 2022. This is a 2 percent decrease from the previous year.  
 
Linde tracks energy consumption through meters and utility bills, and collects information for each plant and location in a global eKPI system. Newly 
constructed plants less than 2 months old and de-minimis locations consuming less than 1,500 MWh are excluded from reporting.  
 
 
Non-Renewable Fuel Consumption 
 
 
 
 
2019 
 
2020 
2021 
2022 
Non-renewable fuels purchased and consumed 
21,246,000 
21,298,000 
21,012,000 
19,707,000 
EN (1): Non-renewable Fuel Consumption 
Units: MWh 
 
 
Electricity 
 
 
 
 
 
2019 
2020 
 
2021 
2022 
Active renewable electricity consumed 
2,431,000 
2,493,000 
2,780,000 
3,316,000 
Passive renewable electricity consumed 
8,161,000 
8,534,000 
9,125,000 
9,236,000 
Low carbon (nuclear) electricity consumed 
3,687,000 
4,264,000 
5,051,000 
5,469,000 
Fossil electricity consumed 
27,600,000 
26,331,000 
25,823,000 
23,916,000 
Total Electricity Consumed 
41,879,000 
41,622,000 
42,779,000 
41,937,000 
EN (2): Electricity 
Units: MWh 
 
 
Steam 
 
 
 
 
 
2019 
2020 
2021 
2022 
Steam consumption 
6,012,000 
6,357,000 
9,152,000 
10,027,000 
EN (3): Steam 
Units: MWh

Linde 2022 Sustainable Development Report 
63
302-1 
Total Energy  
2019
2020 
2021
2022
a. Non-renewable fuels 
purchased and consumed
21,246,000
21,298,000
21,012,000
19,707,000
b. Non-renewable electricity 
consumed1 
39,448,000
39,129,000
39,999,000
38,621,000
c. Steam consumption
6,012,000
6,357,000
9,152,000
10,027,000
d. Total non-renewable 
energy consumption (a+b+c)
66,706,000
66,784,000
70,163,000
68,355,000
e. Total renewable electricity 
purchased or generated2
2,432,000
2,493,000
2,780,000
3,316,000
Total Energy Consumed 
(d+e)
69,138,000
69,277,000
72,943,000
71,671,000
1 Row b (non-renewable electricity consumed) includes both fossil-fuel based electricity and passive renewable electricity. Since passive renewables are consumed 
from the grid, Linde does include this in row b since it did not directly purchase or generate this power.
         2  Row e includes only active renewable energy consumed.
EN(4): Total Energy
Units: MWh 
302-2 Energy consumption outside of the organization
Linde did not consume energy outside the organization.
302-3 Energy intensity
It is key to Linde’s business to manage both? Energy use and energy use in production. The company considers production volumes to be business 
confidential. Internally, energy intensity is tracked monthly and is a basis for Linde’s operational GHG intensity targets; see Performance Towards 
Targets, page 26.
302-4 Reduction of energy consumption
Linde has a 7 percent energy intensity improvement target by 2028 for ASUs.  For more information  see Performance Towards Targets, page 26.
303-1 Interactions with water as a shared resource 
303-2 Management of water discharge-related impacts
Note: This section responds to 303-1 and 303-2
Water sourced from municipal utilities, surface waters and groundwater are considered fresh water (≤1,000 mg/L Total Dissolved Solids); all other 
sources are considered “other” (> 1,000 mg/L Total Dissolved Solids).
For more information on the company’s water impact, interactions with key stakeholders, management approach and commitment to water 
stewardship, see Linde’s Water Position Statement at: https://www.linde.com/sustainable-development/policies-and-position-statements/water-
position-statement, and the most recent CDP Water Security response at: https://www.linde.com/-/media/linde/merger/documents/sustainable-
development/2023-cdp-response-water-security.pdf. The CDP response is available at the end of July.

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Linde 2022 Sustainable Development Report 
303-3 Water withdrawal  
303-4 Water discharge
303-5 Water consumption
Note: This section responds to 303-3, 303-4, and 303-5 
Water Withdrawal
In 2022, Linde withdrew 1,053.3 million m3 of water. Linde tracks water withdrawals primarily through utility bills. No water sources were significantly 
affected by Linde’s withdrawal of water in 2022.  
Of the 1,053.3 million m3 of water that Linde withdrew in 2022, 43 percent was from fresh water sources (municipal, surface water and groundwater), 
37 percent from seawater, and 20 percent from third-party (industrial/recycled) sources. Linde estimates that more than 90 percent of the water 
withdrawn in 2022 at Linde production plants (excluding once-through) was recycled numerous times through cooling towers before discharge.
Overall, water withdrawal increased 8.4 percent compared to 2021. This was primarily due to new plant startups, including one plant with a significant 
volume of water in the category “other/seawater”  and a second plant with a significant volume of recirculating water in the category “other/third 
party.”  
Water Discharge 
Linde did not have any unplanned water discharges in 2022. No water bodies or related habitats were significantly affected by Linde water discharges 
or runoff in 2022. 
Where Linde facilities discharge process water, discharges are governed by discharge permits issued by a regulatory agency. Linde estimated chemical 
oxygen demand (COD) at these sites to be 1,900 metric tons in 2022, which is a 12 percent increase from 2021. 
Linde discharged 965 million m3 of water in 2022, of which 45.3 million m3 was wastewater. Linde also discharged once-through cooling water back to 
the source from which it came. In 2022, 919.7 million m3 of water was discharged in this manner, of which 38 percent was to fresh water sources, 42
percent was to seawater sources, and 20 percent was to third-party sources. 
Water Consumption
Linde consumed 88 million m3 of water in 2022. Consumption is defined as total water withdrawn minus wastewater discharged, minus once-though 
cooling water that is returned to the original source with no impact on quality. Consumption increased by 10 percent compared to 2021.  
Consumption of fresh water is also reported in EN (6), by separate calculation. Consumption of fresh water was 104 million m3 in 2022, which is a 4.5
percent increase compared to 2021.  
Water-Stressed Areas
Linde also tracks water withdrawal, discharge and consumption from sites in areas of high water-stress, including for fresh water.  See EN (7a) and EN 
(7b).   
Areas of water-stress are defined by the WRI Aqueduct Water Risk Atlas. Linde determines sites to be in a high water-stressed area if the Atlas lists the 
baseline water-stress as “high” or “extremely high.” 
See page 29 for information on Linde’s target to implement water management plans at high-water-use sites in areas of high water-stress.

Linde 2022 Sustainable Development Report  
65 
 
303-3, 303-4, 303-5 
Total Water Withdrawal, Discharge & 
Consumption 
 
 
 
 
 
2019 
2020 
2021 
2022 
A. Fresh Water Withdrawal 
456.0 
427.9 
457.2 
453.8 
B. Other Water Withdrawal – Seawater 
175.7 
202.4 
298.6 
387.6 
C. Other Water Withdrawal – Third Party 
(Industrial/Recycled) 
170.2 
202.9 
215.8 
211.9 
D. Total Water Withdrawal (A+B+C) 
801.9 
833.2 
971.6 
1053.3 
E. Fresh Water Returned to Original Source                         
(once-through cooling water) 
354.8 
334.8 
357.6 
349.9 
F. Other Water Returned to Original Source                       
(once-through cooling water) – Seawater  
175.7 
202.4 
298.6 
385.9 
G. Other Water Returned to Original Source                         
(once-through cooling water) – Third Party 
145.1 
179.2 
195.7 
183.9 
H. Wastewater Discharge (non-once-through) 
43.4 
43.1 
39.2 
45.3 
I. Total Water Discharge (E+F+G+H) 
719.0 
759.5 
891.2 
965.0 
J. Total Water Consumption (D-I) 
82.9 
73.7 
80.4 
88.3 
EN (5): Total Water Withdrawal, Discharge & Consumption 
Units: million m3 
 
 
Fresh Water  
Withdrawal, Discharge & Consumption 
 
 
 
 
 
2019 
 
2020 
2021 
2022 
A. Municipal Water Withdrawal 
58.9 
56.6 
61.7 
58.0 
B. Surface Water Withdrawal 
386.3 
361.2 
386.3 
385.4 
C. Ground Water Withdrawal 
10.8 
10.1 
9.2 
10.4 
D. Total Fresh Water Withdrawal (A+B+C) 
456.0 
427.9 
457.2 
453.8 
E. Discharge: Fresh Once-Through Cooling Water 
Returned to Surface Water Sources 
354.8 
334.8 
357.6 
349.9 
F. Net Fresh Water Consumption (D-E) 
101.2 
93.1 
99.5 
103.9 
EN (6): Fresh Water: Withdrawal, Discharge & Consumption 
Units: million m3 
 
 
 
Water-Stressed Areas 
Withdrawal, Discharge & Consumption 
 
 
 
 
2020  
 
2021 
2022 
A. Withdrawal  
35.9 
31.5 
42.4 
B. Discharge 
18.9 
15.8 
23.8 
C. Consumption (A-B) 
17.0 
15.7 
18.6 
EN (7a): Water-Stressed Areas: Withdrawal, Discharge & Consumption 
Units: million m3

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Linde 2022 Sustainable Development Report  
 
303-3, 303-4, 303-5 
Fresh Water in Water-Stressed Areas 
Withdrawal, Discharge & Consumption 
 
 
 
 
2020  
 
2021 
2022 
A. Withdrawal  
15.6 
20.0 
19.2 
B. Discharge 
2.6 
3.2 
2.8 
C. Consumption (A-B) 
13.0 
16.8 
16.4 
EN (7b): Fresh Water, Water-Stressed Areas: Withdrawal, Discharge & Consumption 
Units: million m3 
 
 
 
304-1 Operational sites owned, leased, managed in or adjacent to protected areas and areas of high biodiversity value 
outside protected areas 
304-2 Significant impacts of activities, products and services on biodiversity  
304-3 Habitats protected or restored 
304-4 Total number of IUCN Red List species and national conservation list species with habitats in areas affected by 
operations, by level of extinction risk 
 
Biodiversity 
Linde’s operations do not have a significant impact on biodiversity.   
 
When planning new sites, processes are in place to ensure that Linde minimizes any potential negative impacts on biodiversity. Linde follows 
internationally recognized guidelines when performing its evaluations, such as the Voluntary Guidelines on Biodiversity-Inclusive Impact Assessment 
issued by the United Nations. 
 
Linde’s approach is to avoid operations near protected areas. In fact, because most of Linde’s sites are located in industrial areas or business parks, 
protected areas are not typically within close proximity to the facilities. If periodic surveillance finds site(s) within close proximity to a protected area, 
Linde works to understand possible impacts and to minimize, restore, and/or offset them, as appropriate, working with local stakeholders.  
 
Because sites recognized as important to biodiversity may change over time, Linde periodically conducts a surveillance of the locations of its global 
industrial gas production facilities and their proximity to protected areas, based on data provided by the International Union for Conservation of Nature 
(IUCN). This surveillance is conducted at least every 3 years. 
 
The last evaluation, covering more than 600 production sites, established that none of these sites are located in the vicinity of a protected area.  
 
Linde has commenced the periodic reevaluation and is conducting an analysis of production sites with respect to biodiversity impacts in 2023. 
 
For more information on Linde’s position on biodiversity and the importance of ecosystems, see the statement on Linde’s website at: 
https://www.linde.com/sustainable-development/policies-and-position-statements/ecosystems-position-statement.

Linde 2022 Sustainable Development Report  
67 
 
Greenhouse Gas (GHG) Emissions 305-1, 305-2, 305-3, 305-4, 305-5 
GHG Inventory Methodology 
Linde’s GHG emissions disclosures have been prepared based on a reporting year of January 1 to December 31, the same as the financial reporting 
period. All GHG emissions figures are in metric tons of CO2e and cover six gases in addition to carbon dioxide (CO2): methane (CH4), nitrous oxide (N2O), 
perfluorocarbons (PFCs), hydrofluorocarbons (HFCs), nitrogen trifluoride (NF3) and sulfur hexafluoride (SF6). 
 
Linde’s GHG emissions information was prepared with reference to the World Resources Institute/World Business Council for Sustainable Development’s 
Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard, revised edition (the GHG Protocol®). 
 
Global warming potentials (GWPs) are sourced from the Intergovernmental Panel on Climate Change (IPCC) Fifth Assessment Report. 
• Timelines and Base Year GHG Emissions 
Linde reports on its eKPIs for the last 4 years in order to reflect the trend and development of KPIs.  
 
Linde defined new sustainable development targets in 2019, which set 2018 as a baseline year for the new company’s targets. Those targets 
include targets relating to GHG emissions. The basis for those targets is a 2018 full-year pro forma value for the complete  
merged company according to the final organizational structure. For performance against GHG targets, see Performance Towards Targets, page 26.  
 
• Excluded Sources of GHG Emissions 
Linde has very small office sites and smaller sales outlets (such as retail outlets) with fewer than five people, called “de-minimis” sites. Emissions 
from these sites are negligible and are therefore not included in the GHG inventory. 
 
• Prior Year Revisions 
Restatements are made in accordance with Linde’s GHG Recalculation policy. See 2-4. 
 
• External Verification 
Linde’s 2022 GHG inventory was verified by a third party. In 2023, a Reasonable Assurance was performed on Scopes 1 and 2 and electricity 
parameters.  A subset of Scope 3 emissions was also verified by a third party to the limited assurance level.  All data was for the 2022 calendar 
year. A copy of Linde’s assurance statement is available at the end of this report. This and other assurance reports may be found separately on the 
Linde website. 
 
 
305-1 Direct GHG emissions (Scope 1)  
Linde’s total Scope 1 emissions in 2022 totaled 16,813,000 MT CO2e, which is an increase of 3 percent from 2021. This is mainly attributed to increases 
in production volumes that were in part offset by efficiency improvements. The primary source of Scope 1 emissions for Linde is the combustion of 
natural gas at hydrogen plants, which represented 12.2 million metric tons of Scope 1 emissions in 2022. Another portion is from ASU plants using 
natural gas for energy generation, which amounted to 2.3 million metric tons CO2e. Smaller sources of Scope 1 emissions are other GHGs (e.g., from 
methane plants or nitrous oxide plants) or other types of GHG emissions that are converted into CO2e. The total of such “other GHG emissions” was 0.8 
million metric tons in 2022. Carbon dioxide and other plants caused approximately 0.9 million metric tons. The combustion of diesel and gasoline from 
transport activities resulted in approximately 0.6 million metric tons CO2e in 2022. 
 
Scope 1 Emissions Covered by Emissions-Limiting Regulations 
In 2022, 1,516,000 metric tons of Scope 1 emissions (approximately 9 percent) were subject to a form of carbon legislation, over a cap-and-trade 
scheme, ETS or a form of carbon taxation. Approximately 84 percent of these emissions was covered by the EU ETS and U.K. ETS schemes.  Other 
regulations include the California CAT and the Singapore carbon tax, for example. For details on the 2022 carbon regulation schemes applicable to 
Linde, see Linde’s most recent CDP report, which will be available at the end of July at:                                                              
https://www.linde.com/-/media/linde/merger/documents/sustainable-development/2023-cdp-response-climate-change.pdf.  
 
Calculation Methodology 
Hydrogen plants, which represent the largest source of Linde’s Scope 1 emissions, consume natural gas, both for fuel and feedstock. To determine 
Scope 1 emissions, the amount of carbon produced as product is subtracted. In addition, Linde calculates Scope 1 emissions from gas losses (during 
production and filling processes). These are calculated for nitrous oxide manufacturing and filling facilities, carbon dioxide plants, on-site refrigeration 
equipment and cylinder filling operations associated with CH4, SF6, PFCs, HFCs and NF3.

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Linde 2022 Sustainable Development Report  
 
305-1 
To calculate Scope 1 emissions from natural gas, Linde uses the reported natural gas factors from each production plant (depending on the mix of 
hydrocarbons). If a specific natural gas factor is not available or known, Linde uses a chemical natural gas to CO2 conversion factor from the Department 
for Environment, Food & Rural Affairs (DEFRA), from the Government of United Kingdom. For other fuels, Linde uses DEFRA factors to convert to CO2 
equivalents. 
 
Emissions from transport are calculated based on actual kilometers driven for commercial and non-commercial vehicles, multiplied by average emission 
factors by vehicle type from the “Estimated U.S. Average Vehicle Emissions Rates per Vehicle by Vehicle Type using Gasoline and Diesel (Grams per 
mile)” from the U.S. Environmental Protection Agency (EPA), Office of Transportation and Air Quality, personal communication, Apr. 6, 2018. 
 
Scope 1 GHG Emissions 
 
 
 
 
 
2019 
 
2020 
 
2021 
2022 
Scope 1 
16,461,000 
16,247,000 
16,321,000 
16,813,000 
EN (8): Scope 1 GHG Emissions  
Units: Metric Tons CO2e 
 
 
305-2 Energy indirect GHG emissions (Scope 2)  
Linde’s Scope 2 GHG emissions in 2022 totaled 22 million metric tons CO2e (market-based), which is a 6.8 percent decrease from 2021. The largest 
electricity user is ASUs, which account for approximately 90 percent of all electricity used. 
 
These emissions were calculated using the market-based approach. Linde continues to move to market-based emissions factors where possible. In some 
cases, market-based factors may be higher than location-based factors and may result in increases in Scope 2 emissions. Compared to 2021, Scope 2 
emissions have decreased, due in changes in production increased sourcing of renewable energy and efficiency improvements. 
 
Linde also calculated Scope 2 emissions for 2022 using the location-based approach, which applies IEA factors and eGRID emission factors in the U.S. 
Scope 2 emissions calculated with the location-based approach were 20.9 million metric tons CO2e in 2022. The difference between market-based and 
location-based emissions are mostly due to certain plants where customers provide the electricity to Linde (which Linde purchases). Some of these 
plants have a very high market-based emissions factor compared to the location-based emissions factor. 
 
Organizational Boundary 
Linde reports on all electricity and its resulting Scope 2 emissions purchased by the company. Electricity for sites where Linde does not pay the utility 
bill is excluded from its reported electricity number and from the reported Scope 2; however, it is tracked internally for operational purposes and for 
Scope 3 reporting.  
 
Calculation Methodology 
The main methodology for calculating Scope 2 emissions from electricity is the market-based approach, using site-specific emissions factors by plant 
according to supplier contracts and utility bills, where available. For sites where such market-based factors are not known, Linde uses the most recent 
location-based factors from the IEA and the EPA’s eGRID factors for the U.S.  
 
Scope 2 GHG Emissions 
(Market-based) 
 
 
 
 
 
2019 
 
2020 
 
2021 
2022 
Scope 2 
23,448,000 
22,299,000 
23,573,000 
21,981,000 
EN (9): Scope 2 GHG Emissions  
Units: Metric Tons CO2e

Linde 2022 Sustainable Development Report  
69 
 
 
 
 
305-3 Other indirect GHG emissions (Scope 3) 
Linde has screened all fifteen categories of Scope 3 emissions.  Fourteen are relevant and are reported.   
 
Scope 3 emissions increased by approximately 22 percent, primarily due to expanded reporting of all categories of Scope 3. 
 
Criteria used in screening Scope 3 reporting categories were: 
• Relevance and transparency: This includes activity over which Linde has a level of operational control but where the GHG emissions are reported 
by another party. 
• Relevance or existence within Linde’s footprint. 
• Significance: Activities that may have a potentially significant GHG consequence. In reporting all categories, estimates are provided, even for less 
significant activities. 
 
Upstream Scope 3 Emissions 
Linde’s methodologies for upstream Scope 3 emissions are described below. 
 
Fuel- and energy-related activities not included in Scopes 1 or 2 (Category 3) 
Scope 3 emissions from fuel-and energy-related activities (including upstream emissions from purchased fuel, purchased electricity and transmission 
and distribution losses) are a significant source of Scope 3 emissions for Linde, as Linde’s business is energy-intensive, and energy is a significant cost 
for Linde. 
 
The methodology used is based on the GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, Category 3 for Scope 3 
emissions caused in the extraction, production and transportation of fuels and energy purchased by Linde. 
 
For electricity, Linde applies IEA factors for transmission and distribution (T&D) losses and DEFRA factors for Well-to-Tank (WTT) to calculate all the 
Scope 3 GHG emissions released into the atmosphere from the production, processing and delivery of energy. The calculation is done on a site level for 
each site for which Linde purchases the power. For thermal energy, a global WTT factor for heat and steam from DEFRA is applied. For Scope 3 emissions 
from transport fuels and other fuels consumed (excluding feedstocks), DEFRA factors for fuel- and energy-related emissions are used per relevant 
category. 
 
Purchased Goods and Services (Category 1) 
In 2021, Linde defined a new company-wide methodology to calculate its Scope 3 Category 1 emissions, as well as expanded its boundaries. The 
procedure remains for 2022. 
 
Linde’s Scope 3 Category 1 considers Scope 3 emissions from Linde’s purchased raw materials, which represents more than 95 percent of Linde’s 
emissions from suppliers in this category. This includes raw materials and traded items, including healthcare components or hardgoods sold in Linde’s 
shops, construction components used by Linde Engineering to build customer plants and purchased feedstock – natural gas for hydrogen plants and 
compressed air for air separation plants.  
 
The calculation of carbon emissions from Linde’s raw materials procured (except for natural gas and compressed air feedstock) is now based upon a 
model utilizing input-output tables and data from OECD, EXIOBASE, the U.S. Bureau of Economic Analysis and World Bank. CO2e emissions are calculated 
based on GWP values from IPCC’s AR 5 (2013) for a 100-year time horizon, including carbon feedbacks. 
 
To calculate Scope 3 from natural gas feedstock Linde applies a fuel-based method based on the GHG Protocol Corporate Value Chain (Scope 3) 
Accounting and Reporting Standard, Category 3 for Scope 3 emissions caused in the extraction, production and transportation of fuels and energy. Linde 
uses emission factors from DEFRA. 
 
For compressed air, Linde receives information from the supplier about the specific energy usage to provide that feedstock and calculates the resulting 
Scope 3 emissions based on the energy consumption and the supplier-plant-specific electricity Scope 2 emissions factors.

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Linde 2022 Sustainable Development Report  
 
305-3 
The Scope 3 Category 1 value decreased in 2022 compared to the previous year. This is due to a reclassification of some procurement categories that 
were previously considered as capital goods that are now correctly disclosed under raw materials, based upon sales patterns. 
 
Capital Goods (Category 2) 
In 2021, Linde applied a new company-wide methodology to calculate its Scope 3 Category 2 emissions, which considers capital goods procured by 
Linde allocated to a procurement category, such as cylinders, tanks, healthcare, automotive or plant components capitalized, as well as production 
plants operated by Linde. 
 
Also in 2021, Linde began collecting product-specific GHG emissions data from several suppliers of cylinder assets. The product carbon footprint 
included the suppliers’ own emissions (based on a product-specific calculation) as well as related upstream emissions. The emissions data obtained 
directly from suppliers was integrated into the overall Category 2 value. This procedure continued in 2022. 
 
The calculation of carbon emissions from Linde’s capital goods procured is based upon a model utilizing input-output tables and data from OECD, 
EXIOBASE, the U.S. Bureau of Economic Analysis and World Bank. (See Category 1). 
 
The Scope 3 Category 2 value increased in 2022 compared to the previous year. This is due to a reclassification of some procurement categories that 
were previously considered as capital goods that are now correctly disclosed under raw materials, based upon sales patterns. 
 
Upstream Transportation and Distribution, including Contractor Driving (Category 4) 
This category includes emissions related to Linde’s inbound and outbound logistics that are paid by Linde and are carried out by external carriers. 
 
Linde uses a distance-based method for calculating Scope 3 emissions from outbound deliveries of gases to its clients. Contractor miles driven are 
collected in each country and business or region and tracked. Linde’s Scope 3 emissions resulting from delivery of products by third-party carriers were 
derived using the same methodology as used to calculate GHG emissions from owned trucks: Emissions from transport are calculated based on actual 
kilometers driven for commercial and non-commercial vehicles, multiplied by average emissions factors by vehicle type from the “Estimated U.S. 
Average Vehicle Emissions Rates per Vehicle by Vehicle Type using Gasoline and Diesel (Grams per mile)” from the U.S. EPA, Office of Transportation and 
Air Quality, personal communication, Apr. 6, 2018.   
 
In addition, in 2021, Linde implemented a new tool to calculate emissions from products and services procured, which uses a spend-based method (see 
Category 1). This also considers transport services procured. The calculation result showed that emissions from transport of construction components 
delivered to Linde Engineering construction sites (mostly over sea and air) are relevant and therefore are to be included in the overall Scope 3 Category 
4 value. In 2022, additional updates were made to the methodology to include gas transport under this scope in modes other than trucking.   
 
Employee Commuting (Category 7) 
Linde has screened and undergone a process of estimating Scope 3 emissions and has committed to baselining and refining methodologies in order to 
set targets by 2025–2026.  This category is reported for the first time, based on these continued efforts toward full Scope 3 reporting. 
 
This category includes estimated emissions from commuting to work, based on a portion of the employee population at Linde globally, as well as 
average mileage data and emissions estimates for commuters obtained from EPA estimates.   
 
Upstream Leased Assets (Category 8) 
Linde has screened and undergone a process of estimating Scope 3 emissions and has committed to baselining and refining methodologies in order to 
set targets by 2025–2026.  This category is reported for the first time, based on these continued efforts toward full Scope 3 reporting. 
 
This category includes an estimate of electricity emissions from sites, mostly small offices, rented by Linde, where Linde does not pay for utilities 
directly, as well as the estimated emissions from Linde’s leased cars and trucks. 
 
Business Travel (Category 6) 
Linde  estimates a small amount of emissions from business travel, based on the company’s historical air travel records, including countries of 
destination, and uses emissions data provided by airlines and travel service providers.

Linde 2022 Sustainable Development Report  
71 
 
305-3 
Waste (Category 5) 
Linde has screened and undergone a process of estimating Scope 3 emissions and has committed to baselining and refining methodologies in order to 
set targets by 2025–2026.  This category is reported for the first time, based on these continued efforts toward full Scope 3 reporting.  This category 
includes estimates based upon global waste generated and landfills using environmental data tables for such emission estimates. 
 
 
Downstream Scope 3 Emissions 
Linde’s methodologies for downstream Scope 3 emissions are described below. 
 
Use of Sold Products (Category 11) and Processing of Sold Products (Category 10) 
Linde has screened and undergone a process of estimating Scope 3 emissions and has committed to baselining and refining methodologies I to set 
targets by 2025–2026.  This category is reported for the first time, based on these continued efforts toward full Scope 3 reporting. 
 
Linde is at the beginning of numerous value chains and provides many intermediate products with many downstream applications, each of which has a 
very different GHG profile. This category includes emissions from products, including flouro gases, CO2, CH4 and N2O, based on sales and assumptions for 
revenue and volumes, as well as assumptions on releases.  Due to the nature of gas products, in many cases, the processing of sold intermediate 
products by third parties (i.e., manufacturers) after sale is not distinctly separate from the use; therefore, the assumptions consider these categories as 
combined for both Categories 10 and 11.  
 
Downstream Leased Assets (Category 13) 
This category includes emissions for assets such as smaller on-site facilities where the customer pays for the power and, in many cases, operates the 
plant. This also includes several major plants where customers pay for the power and where Linde charges a facility fee to the customer. Emissions for 
those plants where the customer pays for the power are not included in Linde’s Scope 2.  
 
Emissions from leased out or charged out entities are calculated on a plant level, using the same calculation methodology as for calculating 
indirect/Scope 2 emissions for other Linde plants. For plants where the customer pays for the power and the plant-specific emissions factors are not 
known, Linde uses country emissions factors from the IEA to calculate indirect emissions for those sites. 
 
HyCO plants/facilities that are owned by Linde are fully reported under Scope 1, regardless of whether they are leased out or independent on who is 
running the plant or providing the fuel or feedstock.   
 
Emissions due to Investments (Category 15) 
Linde includes in its Scope 1 and 2 reporting only subsidiaries/holdings that are reporting their financials to the company and whose results are 
consolidated into the company P&L. Holdings/investments that are reporting their results but are not consolidated into the P&L statement (mainly JVs 
consolidated at-equity) are not considered for Scope 1 and 2 emissions but are reported as Scope 3 from investments. Linde has large JV operations, 
especially in China. 
 
Linde calculates its emissions due to investments on a plant level. All JVs report their electricity and other fuel consumption into Linde’s environmental 
reporting system. Linde then calculates Scope 3 from such investments for all plants in this category, by adding reported direct emissions from HyCO 
plants and indirect emissions from ASUs and other plants, based on reported electricity consumption, multiplied by a country IEA factor. 
 
Emissions in this category decreased in 2022. The prior estimates included full proportions of emissions.  Linde now estimates JV emissions 
proportionally, based upon share of ownership, as per the GHG Protocol.  
 
Downstream Transportation and Distribution (Category 9) 
Linde has screened and undergone a process of estimating Scope 3 emissions and has committed to baselining and refining methodologies  to set 
targets by 2025–2026.  This category is reported for the first time, based on these continued efforts toward full Scope 3 reporting. 
 
Linde’s operations contain limited business activities where product is transported from its location to another end user.  Product lines where such 
activities exist include welding/material fabrication applications and healthcare.  Even in those businesses, product transport activities vary.  Linde has 
estimated these emissions based upon assumptions of frequency of these types of activities among its more typical product transport patterns.

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Linde 2022 Sustainable Development Report  
 
305-3 
End of Life Treatment of Sold Products (Category 12) 
Linde has screened and undergone a process of estimating Scope 3 emissions and has committed to baselining and refining methodologies to set 
targets by 2025–2026.  This category is reported for the first time, based on these continued efforts toward full Scope 3 reporting. 
 
Linde is at the beginning of numerous value chains and provides many intermediate products with many downstream applications, each of which has a 
very different GHG profile. This category includes estimated emissions from the end of-life disposal of products. Due to the nature of gas products, in 
many cases, the use of sold products may also include the end of life of the product.  Therefore, for flouro gases, CO2, CH4 and N2O, estimates are 
included in use estimates and are part of Category 11.  Linde does have a small proportion of products that may have packaging that is eventually 
disposed or that may be themselves disposed.  This small remainder is estimated based upon Linde waste estimations.  Although this portion is small 
and not deemed relevant, Linde will continue efforts to quantify and estimate.  
 
 
Scope 3 Sources Not Reported 
As demonstrated in this year’s reporting, Linde continues to assess ways to expand and refine Scope 3 reporting in ways that lend transparency and 
repeatability. 
 
Linde does not report emissions in one category, franchises, as this does not exist in Linde’s operational footprint. 
 
 
Scope 3 Target Setting 
Linde continues to evaluate and refine methodologies that provide estimates in a credible and transparent way. The company expects to continue to 
refine its reporting in the future and determine baselines to set targets by 2025–2026.  
 
 
Scope 3 GHG Emissions 
 
 
 
 
 
 
 
2019 
2020 
 
2021 
 
2022 
Upstream 
 
Fuel-and Energy-Related Activities 
5,590,000 
5,290,000 
7,430,000 
6,990,000 
Purchased Goods and Services  
 
1,540,000 
1,640,000 
4,250,000 
3,774,000 
Capital Goods  
965,000 
931,000 
810,000 
1,036,000 
Upstream Transportation & Distribution 
(including Contractor Driving) 
 
577,000 
562,000 
780,000 
726,000 
Employee Commuting 
 
 
 
 
105,000 
Leased Assets 
 
 
 
 
65,000 
Business Travel 
 
 
 
21,000 
16,000 
Waste 
 
 
 
 
14,000 
Downstream 
 
 
 
 
 
Use of Sold Products/ 
Processing of Sold Products 
 
 
 
 
7,831,000 
Downstream Leased Assets 
 
 2,280,000 
 2,050,000 
 2,520,000 
  2,655,000 
Investments 
 
4,460,000 
3,930,000 
5,450,000 
2,630,000 
Downstream Transportation & Distribution 
 
 
 
 
10,000 
End-of-Life of Sold Products 
 
 
 
 
7,000 
Franchises 
 
 
 
 
N/A 
Total 
15,412,000 
14,403,000 
21,261,000 
25,859,000 
EN (10): Scope 3 GHG Emissions  
Units: Metric Tons CO2e

Linde 2022 Sustainable Development Report 
73
305-4 GHG emissions intensity
Scope 1 and 2 emissions are as reported in 305-1 and 305-2 and include CO2, CH4, N2O, PFCs, HFCs, NF3 and SF6. Sales revenue reported to calculate 
revenue intensity is reported in Linde  financial filings. See EN (11). 
Linde is tracking emissions intensity versus EBITDA and has defined a 10-year target for this intensity figure (reduction of 35 percent). See details on 
GHG versus EBITDA intensity in the Performance Towards Targets section, page 26, and EN (12). 
GHG Intensity by Revenue
2019
2020
2021
2022
Total Scope 1+2 (thousands)
in Metric Tons CO2e
39,909
38,546
39,894
38,794 
Revenue (millions)
In USD
$28,228
$27,243
$30,793
$33,364
GHG Intensity
1.41
1.41
1.30
1.16
EN (11): GHG Intensity by Revenue
Units: Metric Tons CO2e/Thousand USD Revenue
GHG Intensity by EBITDA
2019
2020
2021
2022
Total Scope 1+2 (thousands)
in Metric Tons CO2e
39,909
38,546
39,894
38,794 
EBITDA (millions)
in USD
$8,178
$8,645
$10,179
$10,873
GHG Intensity
4.88
4.46
3.92 
3.57
EN (12): GHG Intensity by EBITDA 
Units: Metric Tons CO2e/Thousand USD EBITDA
305-5 Reduction of GHG emissions
Scopes 1+2 GHG Emissions Reductions
Linde’s total sustainable productivity in 2022 yielded savings equivalent to approximately 1 million metric tons CO2e. It counts projects where benefits 
are fully realized as well as projects that were implemented in 2022 and are still accruing benefits. These projects provided GHG savings from 
enhancing the energy efficiency of buildings, processes and the transportation fleet. Information on the projects, including investment made and cost 
savings, can be found in Linde’s CDP response, which is available at the end of July at:                                                                              
https://www.linde.com/-/media/linde/merger/documents/sustainable-development/2023-cdp-response-climate-change.pdf.   
Customer GHG Benefits
A subset of Linde applications enabled customers and end users to avoid 90 million metric tons of CO2e in 2022. See page 21.  
Such emissions represent avoided emissions, which are sometimes referred to as Scope 4.

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Linde 2022 Sustainable Development Report 
305-7 Nox, Sox, and other significant air emissions
NOx Emissions
NOx emissions were 11,521 metric tons in 2022. This is a decrease of 5.8 percent from 2021.  
SOx Emissions
SOx emissions were 779 metric tons in 2022, a 9.1 percent increase from 2021. 
VOC Emissions
VOC emissions were 931 metric tons in 2022, a 1.8 percent decrease from 2021.  
Calculation Methodology
NOx, SOx and VOC emissions from plants are taken from emissions monitoring systems or are estimated based on operations data where emissions 
monitoring is not required by local regulations. SOx emissions from transport are estimated based on sulfur concentration in local fuel using local 
transport knowledge and legislative limits. NOx and VOC emissions from transport are calculated based on estimated diesel consumption rates and local 
regulatory limits. Emissions factors are sourced from the U.S. EPA Inventory of U.S. Greenhouse Gas Emissions and Sinks: 1990–2005.
NOx, SOx and VOC Emissions
2019
2020
2021
2022
NOx Emissions
10,596
12,030
12,236
11,521
SOx Emissions
730
790
714
779
VOC Emissions
1,158
1,141
948
931
EN (13): NOx, SOx and VOC Emissions 
Units: Metric Tons
306-1 Waste generation and significant waste-related impacts
306-2 Management of significant waste-related impacts
306-3 Waste generated
306-4 Waste diverted from disposal
306-5 Waste directed to disposal
Linde manages and reports waste metrics as part of environmental management. The company makes efforts to reduce waste generation and to reduce 
waste to landfill through initiatives in operations and programs, such as the Zero Waste program. 
Hazardous Waste
Linde uses local country regulations to define and report hazardous waste. 
Linde tracks the amount of hazardous waste recycled but does not track the portion of this that is sold. Linde estimates that about half of recycled 
hazardous waste is marketable. In 2022, Linde recycled 8,100 metric tons of hazardous waste, including 4,050 metric tons of waste estimated as
marketable and 4,050 metric tons of waste estimated as non-marketable. Linde reports the half that is not marketable in the table below as part of 
“hazardous waste generated.”

Linde 2022 Sustainable Development Report  
75 
 
306-1, 306-2, 306-3, 306-4, 306-5 
In 2022, total hazardous waste generated (this does not include hazardous waste that is sold for recycling, as this is considered a product) was 22,560 
metric tons, which is a 4.9 percent increase from 2021, primarily due to an increase in waste at a few large sites.  
 
Non-Hazardous Waste 
Total non-hazardous waste disposed in 2022 was 21,200 metric tons, which is a 33 percent increase from 2021. The main reasons for the significant 
increase are activities that do not occur annually and that did not occur in 2021.  
 
 
Zero Waste Program 
Linde is committed to reducing hazardous and non-hazardous waste. Linde’s Zero Waste program is an effort that has existed for more than a 
decade. Sites work to divert at least 90 percent of the normal waste from going to landfill. The program encourages a practice, prioritizing reduction of 
waste generation at the source. Therefore, in addition to recycling and other reclamation efforts, many sites have incorporated initiatives that not only 
reduce waste but also extend conservation principles in the community and help foster economic opportunity. By the end 2022, more than 750 sites 
participated in the program, collectively diverting more than 225 million pounds from landfills. 
 
See pages 29 and 30 of this report for information on the Zero Waste Program and performance against the SD 2028 Zero Waste target. 
 
Significant Spills 
There were no significant spills in 2022. 
 
Transport of Hazardous Waste 
Linde did not transport, import or export hazardous waste across international borders in 2022. 
 
Hazardous Waste 
 
 
 
 
 
2019 
 
2020 
 
2021 
2022 
Hazardous waste disposed 
20,500 
20,000 
17,500 
18,510 
Hazardous waste recycled that is                                         
not estimated as marketable 
6,800 
4,900 
4,000 
4,050 
Total hazardous waste generated 
27,300 
24,900 
21,500 
22,560 
 
 
 
 
 
Hazardous waste recycled that is                                   
sold/ marketable; not included above 
6,800 
4,900 
4,000 
4,050 
EN (15): Hazardous Waste 
Units: Metric Tons 
 
 
Non-Hazardous Waste 
 
 
 
 
 
2019 
 
2020 
 
2021 
2022 
Non-hazardous waste disposed 
28,700 
24,698 
15,939 
21,200 
Non-hazardous waste used/recycled/sold 
35,000 
34,929 
31,830 
33,900 
Total non-hazardous waste generated 
63,700 
59,628 
47,769 
55,000 
EN (16): Non-Hazardous Waste 
Units: Metric Tons

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Linde 2022 Sustainable Development Report 
308-1 New suppliers that were screened using environmental criteria
One-hundred percent of suppliers that present environmental risk are screened using environmental criteria.
308-2 Significant actual and potential negative environmental impacts in the supply chain and actions taken
Linde values its supplier relationships and works to develop supplier capacity. Linde uses a risk-based approach to supplier management. Those 
suppliers at risk of negative environmental impacts are principally suppliers of chemicals, or process and specialty gas suppliers, and all are subject to 
additional pre-qualification requirements. These qualifications are revisited in periodic audits and in any contract re-qualification. 
Those that show an unwillingness or inability to conform are subject to disciplinary action up to and including contract termination.

Spotlight: Helping to Combat Human Trafficking
Linde is committed to the recognition and safeguarding of human rights in all the countries in which it operates and strives to prevent 
adverse human rights impacts that have a direct link to the company’s operations, products or services. Linde’s commitment to human rights 
is manifested in its policies and through several of collaborations with impactful organizations, including Truckers Against Trafficking (TAT) 
and Na Mão Certa.
The Na Mão Certa program, created by Childhood Brasil, is one of White Martins’ hallmark initiatives to engage its value chain in promoting 
and respecting human rights.   Aware of its significant presence on the roads through product logistics and transportation and, consequently, 
of its social role, White Martins has since 2010 supported the initiative since 2010, which aims to mobilize governments, companies and third 
sector organizations to combat sexual exploitation and sexual abuse of children and adolescents on highways. In addition, the company 
seeks to guide its own drivers and contractors on this subject, conducting training and periodic meetings with these professionals with the 
help of a series of materials shared by the Na Mão Certa program.  
Linde’s collaboration with TAT began in 2016. Now a Platinum Level sponsor, Linde has trained more than 2,000 drivers as well as included 
the training in its Skills Pipeline Workforce Development program.   In 2022, the company provided a human trafficking awareness session for 
distribution managers in the United States and is hosting webinars open to all employees.
Programs help drivers to recognize potential signs of trafficking and to report suspicions safely to local police and authorities.  As champions 
on the road, Linde drivers can help to promote safety in our communities. 
Social Topics
“I am immensely happy to act 
as a multiplier of the Na Mão 
Certa program, and to acquire 
knowledge in something 
that has a direct impact on 
our society. It is a program of 
great relevance, which brings 
together companies around 
the purpose of protecting our 
children and adolescents.  I 
am proud of this opportunity 
to talk about a serious matter 
and disseminate information 
that may help prevent this 
abominable practice.”
Carla Bernardino
Logistics Supervisor, White Martins
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78 
Linde 2022 Sustainable Development Report  
 
Social Topics 
 
Social management approach for material topics 3-3, 403-1, 403-2, 403-3, 403-4, 403-5, 403-6, 403-7 
 
The social dimension of sustainability concerns an organization’s impacts on people and social systems — employees, contractors, suppliers, customers, 
other business partners and local communities — and discloses how the risks that may arise from interactions with other social institutions are managed 
and mediated. 
 
Material Topics 3-2 
Material Topics for reporting include: Employment, Labor/Management Relations, Occupational Health and Safety, Training and Education, Diversity and 
Equal Opportunity, Non-discrimination, Freedom of Association and Collective Bargaining, Child Labor, Forced or Compulsory Labor, Security Practices, 
Rights of Indigenous Peoples, Local Communities, Supplier Social Assessment, Public Policy, Customer Health and Safety, Marketing and Labeling, 
Customer Privacy 
 
 
Organizational Responsibility, Accountability and Incentives  
Linde’s strong worldwide social policies and procedures include areas such as compliance and integrity, Human Resources (HR), 
diversity and inclusion, safety, community engagement and the Global Giving Program. These are managed as part of daily operations. In many cases, 
suppliers are expected to adhere to equivalent standards.  
 
Linde’s CEO and the Board of Directors are accountable for social issues impacting the company. Linde’s full Board of Directors has responsibility for 
reviewing safety and environmental risk at each Board meeting. The Human Capital Committee assists the Board in its oversight of Linde’s 
compensation and incentive policies and programs, and management development and succession, particularly in regard to reviewing executive 
compensation for Linde’s executive officers. The Committee also periodically reviews the company’s diversity policies and objectives, and the programs 
to achieve those objectives. Charitable contributions are primarily made through the Global Giving Program. Employee community engagement in all 
businesses and functions is promoted by the Sustainability department. 
 
Responsibility for performance lies with the businesses. Several executives are responsible for social topics:  
• The EVP and CHRO is responsible for talent sourcing, management and retention, and diversity and inclusion. He reports to the CEO. The global 
leader of Diversity and Inclusion is the senior functional lead in this area and reports to the EVP and CHRO.  
• The EVP and Chief Legal Officer is responsible for ethics, integrity and compliance and reports to the CEO. The CCO reports to the EVP and Chief 
Legal Officer. She is the senior functional lead in this area. 
• The EVP and CHRO is responsible for SHEQ and reports to the CEO. The vice president of SHEQ is the senior functional lead in this area. 
• The EVP and CHRO reports to the CEO and oversees sustainable development. The vice president, Sustainability, is the senior functional lead in this 
area and also leads community engagement activities. 
• The EVP and CHRO is also responsible for the operation of the Global Giving Program. 
• Procurement leadership exists within each business segment and region, and the vice presidents serve as the senior functional leads in this area.  
Working with other leaders, they coordinate activity to ensure adherence to Linde’s supplier sustainability and human rights commitments, among 
others.  
 
Safety, inclusion and community are Linde values, and, therefore, are non-negotiable. Linde’s executive annual variable compensation is impacted by 
performance in non-financial areas considered to be Strategic Business Objectives. These include achieving best-in-class performance in several areas, 
including safety and talent management. 
 
Policies, Commitments, Goals and Targets  
Corporate policies are posted on the company website at www.linde.com. Linde’s CBI, corporate HSE Policy, Human Rights Policy, Global Diversity & 
Inclusion Guidelines, Supplier Code of Conduct and other corporate and country-level policies make clear the company’s commitment to management 
processes for addressing relevant areas of potential human rights concern. These include:

Linde 2022 Sustainable Development Report  
79 
 
3-3   
• Safety and health protection; a safe work environment 
• The prevention of discrimination and harassment of employees 
• Equal opportunity and equal treatment 
• Merit-based decisions on recruitment, hiring, promotion and compensation 
• Compliance with regulations, including regulations on working hours 
• The right to privacy 
• Freedom of association and freedom of peaceful assembly, including freedom to choose whether to engage in collective bargaining and 
employees’ participation in works agreements in various countries 
 
Specifically, the Linde CBI makes clear Linde’s commitment to human rights. Linde recognizes every person’s innate humanity and treats everyone with 
dignity and respect. In supporting the protection and promotion of human rights worldwide, Linde abides by the principles of the International Bill of 
Human Rights enacted by the United Nations and does not condone or engage in discrimination; harassment; violations of privacy; slavery or servitude; 
restrictions on free assembly or unfair employment practices. Linde commits to adhering to these human rights principles and expects similar standards 
to be observed by all with whom it conducts business. As described in Materiality, Priorities and Targets: SD 2028, on page 17, Linde’s social PFs and 
related SD 2028 targets include Safety, Health & Environment, Integrity & Compliance, and People & Community, and they have related KPIs and SD 
2028 targets; see the Performance Towards Targets section. This section reports against the relevant GRI Standards for these PFs, in addition to GRI 
disclosures that are not PFs but that may be of interest to various external stakeholders.   
 
Safety Management, Programming and Training 403-1, 403-2, 403-3, 403-4, 403-5, 403-6, 403-7 
Topics of safety, including occupational health, are led by SHEQ. The function is also responsible for safety management, including hazard identification, 
risk assessment and incident investigation, and management reviews are in place. SHEQ leads the identification and mitigation of potential health and 
safety impacts. 
 
SHEQ also leads consultations and communications with employees on health and safety programs and initiatives. Safety training is conducted for all 
employees and all contractors, as defined in the SHEQ Management System and Standard Operating Procedures. See 404-1. Safety performance is 
reviewed by management and the Board and reported. Benefits, including management of medical care coverage and associated communications, are 
managed by the Human Resources function. See also 401-2, 402-1, 403-9, 404-1 and 416-1. 
 
Mechanisms for Grievance and Recourse 2-25 
Policies are actively communicated to employees around the world to outline Linde’s expectations of conduct wherever it does business. It takes these 
standards very seriously, and non-compliance can result in severe disciplinary action, up to and including termination of employment. Several channels 
are provided to encourage employees to report suspected complaints and concerns, or to anonymously report violations, including the Integrity Hotline. 
The company also encourages customers, vendors or other observers to use the hotline to submit complaints or allegations about these or other matters. 
The company provides an annual report of Linde incidences of substantiated hotline reports on its website at: http://www.linde.com/about-
linde/sustainable-development/reporting-center/hotline-reports. 
 
Programs, Projects, Initiatives  
These are described in the following Social disclosures.

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Linde 2022 Sustainable Development Report 
401-1 New employee hires and employee turnover
Note: This section responds to 401-1 and also responds to 2-7 and 2-8.
Total Employment
The number of employees as of December 31, 2022, was 65,010, reflecting a decrease of 7,317 employees from December 31, 2021. Reasons for the 
decrease include sale of the GIST business and deconsolidation of Russian subsidiaries; see the Annual Report. See SOC (1). 
  
The company’s workforce includes professional/managerial-level employees, technical employees (including drivers), technologists and administrative 
staff. Many of the company’s truck drivers and administrative assistants in the U.S. are non-exempt employees. The company has implemented a 
centralized tracking system for workforce statistics and continues to phase this system globally.
U.S. employees who work more than a pre-defined number of hours per week are entitled to benefits. The distribution of employees by region is 
provided in SOC (2).
Overall, 72 percent of Linde employees are men and 28 percent are women. The percentage of female senior executives in the global organization is 19 
percent. The company’s workforce does not include a substantial portion of work performed by self-employed workers or by individuals other than 
employees. Regional HR is responsible for managing each respective region, and the company consolidates key metrics at the global level; these are 
reported here. This indicator is partially reported. The company does not typically employ seasonal labor. 2-7      
Turnover
Linde’s global voluntary turnover rate was 8.4 percent. 
Globally, Linde does not provide additional details about the number and rate of new hires, as it considers this information to be confidential. 
Employee Engagement
Linde annually conducts an employee engagement survey. The survey covers aspects covering the following: values, including safety, integrity, 
and accountability; working relationships with manager, inclusion; and traditional engagement aspects including satisfaction, collaboration, and 
motivation. Additional pulse surveys on topics including stress may be conducted through the year.
Number of 
Employees
2019
2020
2021
2022
Total
79,886
74,207
72,327
65,010
SOC (1): Number of Employees
SOC (2): Employees by Region

Linde 2022 Sustainable Development Report  
81 
 
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant 
locations of operation   
The company offers a high-performance culture, values ambitious and creative employees, and incentivizes and rewards good performance. Employees 
can expect to receive a competitive pay package that recognizes the experience, skills and abilities they bring to the company. 
 
Training and development are offered, as well as a full range of benefit programs ranging from wellness to work-life balance. Benefits are available to 
all full-time employees—in the U.S., those working more than 20 hours per week—and vary according to BU. Paid vacations and holidays, life and 
accident insurance, healthcare, disability/invalidity coverage, primary caregiver leave (maternity/paternity leave, including for adoption), flextime, 
education reimbursement, wellness allowances and a range of personal and family insurance policies, options for professional services (legal, 
counseling, medical care, childcare, eldercare), purchasing subsidies (personal office equipment and supplies, gym membership/equipment) and 
retirement provisions are some of the types of benefits provided to employees of the organization. Many specific program descriptions here apply to 
U.S. programs, but equivalent programs may be offered in each country and referenced on that country’s careers website. These benefits are generally 
not provided to temporary or part-time employees by major operations. 403-3 
 
• Flexible Work: The company understands that everyone has commitments outside of work. Recognizing this, the company has global policies that 
provide work arrangements that help employees meet enduring or shorter-term personal needs through formal and informal means. For example, 
in the U.S., Linde offers paid personal days and a Flexible Work Policy that allows flexible scheduling. 
• Work/Life: The company offers a confidential resource and referral service for practical advice and referrals related to parenting and childcare, 
eldercare, financial and college planning, retirement planning, survivor support programs and more. Facilities offer accommodations to employees. 
Employee assistance programs are offered in many locations, including in the U.S. and in the U.K. 
• Health and Wellness: A range of activities are offered to all employees to support employee health and wellness. They include seminars on such 
diverse topics as financial health/retirement; stress management information and stress management/reduction techniques and training; sleep 
management; managing work-life issues such as a family member with Alzheimer’s disease; community engagement; office picnics/gatherings; 
and “bring your child to work day.” Some activities are managed by an Employee Activity Council or similar and vary by site. For those participating 
in the company medical plan in the U.S., benefits include a Healthy Living Plan, nutritional/health support and a 24-hour nursing consultation. 
Some sites also have on-site fitness facilities and programs. In the U.K. for example, cycle to work programs are also offered. Some locations have 
biking clubs, and employees join together for charitable events in addition to camaraderie.  Some sites have onsite health or wellness personnel 
for occupational health. 403-3, 403-6 
• Volunteerism: Linde is committed to supporting the communities around the world where its employees live and work. Employees are encouraged 
to participate in volunteerism and community engagement activities. Its Global Giving Program provides substantial matches to a range of 
employee giving. Community engagement is part of the company culture, and employees at all levels of the company contribute their time and 
skills to help build resilient communities. Corporate policies allow employees to volunteer during work hours with the support of their managers. 
Options for employees include employee-driven projects, giving campaigns such as the annual United Way campaign held at various locations, and 
the year-round matching gift program. The matching gifts program provides a 100-percent match for all eligible donations, up to $15,000. It was 
previously available to employees in the U.S.; a similar program was also been extended to other regions in 2023. 
 
 
401-3 Return to work and retention rates after parental leave, by gender 
Subject to country or region’s laws, Linde employees of either gender are entitled to parental leave or benefit entitlement that may be used for 
parental leave purposes. 
 
Additional employee benefits and entitlements in the U.S. fall under the Family and Medical Leave Act (FMLA) and Short-Term Disability (STD). To be 
eligible for FMLA leave benefits of 12 weeks in a year, an employee must meet some eligibility requirements, for example, time worked for the 
company (12 months). The FMLA covers birth, adoption or foster care of an employee’s child within 12 months after the birth or placement of the child 
(“Bonding Leave”); care for an immediate family member (spouse, child or parent) with a serious health condition (“Family Care Leave”); and an 
employee’s inability to work because of a serious health condition (“Serious Health Condition Leave”). Other countries have equivalent programs. In the 
U.S., full-time employees, having one year or more of service, who are parents of newly birthed or adopted children are eligible for a Primary Caregiver 
Leave, which allows parents of newly birthed or adopted children up to 10 weeks of leave. This includes four weeks of paid leave in addition to any 
disability benefits that may be available. In addition, subject to management discretion, all new parents may request flexibility or accommodations in 
the 6 months after birth or adoption.   
 
At this time, the company does not report on the number of employees who took parental leave or their return to work retention rates.

82
Linde 2022 Sustainable Development Report 
402-1 Minimum notice periods regarding operational changes, including whether these are specified in collective 
agreements
Note: This section responds to 402-1 and also responds to 2-30 and 403-4. 
Linde considers relations with its employees to be excellent. 
Linde’s CBI and Human Rights policy makes clear the company’s commitment and management processes to address relevant areas of human rights 
concern, including freedom of association, freedom of peaceful assembly and the freedom to choose whether to engage in collective bargaining or to 
participate in works agreements in various countries. An estimated 32 percent of Linde employees worldwide belong to an independent trade union, 
are covered by collective bargaining agreements or are members of a works council.  
The company has collective bargaining agreements with unions at numerous locations throughout the world, which expire at various dates. Most of the 
company’s labor agreements have language that defines severance arrangements. In countries or companies where employees have third-party 
representation via a works council or collective bargaining, the company respects these relationships and works with these third parties in a mutually 
respectful manner. In the case of works councils, the company meets any predetermined notice periods mutually agreed to by the parties. 2-30
As a matter of business practice, the company keeps employees well informed of operational changes through normal internal communication 
channels, most notably its corporate intranet, through which global/corporate information and BU information (in home country language) is provided 
directly to employees. Business leaders also communicate through regular channels that include periodic business teleconferences, newsletters and 
issue communications.
The company makes every effort to be proactive and to provide reasonable notice to all employees if a significant change occurs, and it has a good 
record of employee relations in countries where it does business.
403-9 Work-related Injuries
Note: This section also responds to 403-6. 
KPIs for Linde’s safety performance include days away from work (lost workday case rate), and the tracking of illnesses and injuries, including fatalities 
and occupational diseases. These and other key safety figures are reported monthly to the Executive Leadership Team. In addition, Linde’s full Board of 
Directors has responsibility to review safety and environmental risk at each Board meeting.
The Board has established a strategic business objective to maintain best-in-class performance in safety. Accidents and near misses are closely 
monitored, reported and investigated. Evaluations of these events are performed, and the lessons learned are communicated in safety training and 
special safety alerts for the relevant work groups. The benefit of these continuous efforts is that Linde’s employee and contractor safety performance 
continues to be better than general industry benchmarks and among the best within the industrial gases and chemical industry.
To promote continuous improvement and recognize efforts contributing to a safe working environment, Linde recognizes its businesses through safety 
awards for reduction in recordable injuries, lost workday cases and/or product vehicle accidents. In addition, Linde annually holds a global “Safety 
Commitment Day,” which provides information about different safety issues and various workshops around safety. External contractors are also invited 
to join in safety programming. In 2020, Linde also translated safety principles to reflect the COVID-19 pandemic and introduced safety protocols and 
measures due to the worldwide pandemic. These principles remained throughout the pandemic. 403-6
Linde also promotes a healthy work environment by providing employees with information on ergonomics and lighting considerations. Linde controls 
workplace environmental factors, including noise, lighting, indoor air quality, humidity and temperature. 403-6
Linde reports Linde consolidated safety rates for 2019 going forward. See tables SOC (3) and SOC (5). Contractor lost workday case rates are reported 
for construction contractors. See SOC (4). For ease to stakeholders, the company also reports the lost time injury frequency rate (LTIFR) for employees 
and contractors and rates for Tier 1 process safety events in units of per million work hours. See SOC(6a), SOC(6b), and SOC(6c).  403-9 
Vehicle safety rates are reported for commercial vehicles. See SOC (7a) and SOC (7b).      
See also pages 29 and 30 for information related to 2022 performance and the SD 2028 targets.

Linde 2022 Sustainable Development Report  
83 
 
403-9 
Global Safety Performance  
 
Worldwide 
Worldwide 
Worldwide 
Worldwide 
Americas 
 
Asia Pacific 
 
Europe 
Middle East    
& Africa  
Other  
Areas 
 
 
2019 
2020 
2021 
2022 
2022 
2022 
2022 
2022 
Rates of 
occupational 
diseases 
(Total: 1 
worldwide)    
0.011 
0.001 
0.004 
0.001 
0 
0.0097 
0 
0 
Lost Workday 
Case Rate 
overall                         
(Total: 191 
worldwide)    
0.210 
0.245 
0.249 
0.240 
0.044 
0.224 
0.165 
0.456 
Rates of injury 
(Total: 467 
worldwide)    
0.602 
0.600 
0.630 
0.587 
0.350 
0.340 
0.248 
1.06 
Rates of injury 
and illness     
(Total: 468 
worldwide)    
0.613 
0.601 
0.634 
0.588 
0.350 
0.350 
0.248 
1.06 
Global work-
related fatalities, 
Employees 
2 
0 
2 
0 
0 
0 
0 
0 
Global work-
related fatalities, 
Contractors 
2 
1 
2 
1 
0 
0 
0 
1 
SOC (3): Global Safety Performance by Region 
Units: Rate per 100 employees, number of fatalities  
 
 
 
Construction Contractor Lost Workday Case Rate 
 
2019 
2020  
2021 
2022 
Lost Workday Case Rate 
0.09 
0.086 
0.047 
0.029 
SOC (4): Construction Contractor Lost Workday Case Rate 
Units: Rate per 100 contractors 
 
 
Tier 1 Process Safety Event Rate 
 
2019 
2020  
2021 
2022 
Tier 1 Process Safety Event Rate 
0.037 
0.035 
0.039 
0.026 
SOC (5): Tier 1 Process Safety Event Rate 
Units: Rate per 100 contractors

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Linde 2022 Sustainable Development Report  
 
403-9 
 
Employee LTIFR per Million Work Hours 
 
2019 
2020  
2021 
2022 
LTIFR Employees 
1.05 
1.22 
1.25 
1.20 
SOC (6a): Employee LTIFR per Million Work Hours 
Units: Rate per 1 million work hours 
 
 
Construction Contractor LTIFR per Million Work Hours 
 
2019 
2020  
2021 
2022 
LTIFR Contractors 
0.45 
0.43 
0.24 
0.146 
SOC (6b): Construction Contractor LTIFR per Million Work Hours  
Units: Rate per 1 million work hours 
 
 
Tier 1 Process Safety Events per Million Work Hours 
 
2019 
2020 
2021 
2022 
Tier 1 Process Safety Event Rate 
0.186 
0.175 
0.195 
0.132 
SOC (6c): Tier 1 Process Safety Event Rate per Million Work Hours 
Units: Rate per 1 million work hours

Linde 2022 Sustainable Development Report  
85 
 
403-9 
 
 
SOC (7a): Worldwide Product Vehicle Safety: Linde Drivers   
Units: Rate per million km 
 
 
 
SOC (7b): Worldwide Product Vehicle Safety: Contract Drivers  
Units: Rate per million km

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Linde 2022 Sustainable Development Report  
 
404-1 Average hours of training per year per employee by gender, and by employee category 
Business Benefits from Training and Education   
Like many companies, Linde must attract, hire and retain qualified personnel to develop, market or sell its products and successfully manage its 
business. Linde is dependent upon its highly skilled, experienced and efficient workforce to be successful. Much of Linde’s competitive advantage is 
based on the expertise and experience of its key personnel in marketing, technology, manufacturing, distribution infrastructure, systems and products. 
The inability to attract and hire qualified individuals, or the loss of key employees in very skilled areas, could have a negative effect on the company’s 
financial results. Investments in employee training and development bring value, but this is often hard to measure, or of indirect business benefit. The 
challenge in this area is to create training interventions that bring direct learning and measurable business benefits. 
 
Development training is an important investment. Such training brings value in many ways to employees and to the company. The Talent Development 
team has conducted needs assessments to ensure that potential programs met the needs of the company. One key goal was to increase the 
engagement and efficiency of the company’s people managers. Some key e-learning initiatives resulted, and these programs are now increasingly 
employing technology in training and development. Two examples of continued deployment of e-learning include the use of Skillsoft and the diversity 
and inclusion programs, such as “Inclusion Boost.”. Due to the global pandemic, the use of e-learning and virtual platforms became the dominant mode 
of training, with widespread utilization in areas including compliance, safety and inclusion training. Examples below depict typical programs offered, 
although all may not have been offered in 2022. 
 
Many e-learning programs exist throughout the globe, with both formal training events and opportunities for webinars: For example, the Strengthening 
the Pipeline program, which is part of the strategy to support Linde’s “30 by 30” diversity goal, provides a hybrid training opportunity comprised of 
webinars, self-paced learning, coaching and self-assessment. 
 
Employee Learning and Development 
The careers and career paths of Linde employees are strategically managed. Employees and management use a range of competence-based and goal-
setting tools. Employees store and maintain resumes, experience, completed training, certifications achieved, performance appraisals and career goals 
and aspirations. Career paths are planned in conversations with their managers against competency ladders. These plans are used for talent 
development, succession planning and internal recruitment. 
 
Linde has invested in Elevate My Learning, a learning management system (LMS) platform that facilitates global reporting of formal training. The data 
reported below is a subset of all the company-sponsored formal training provided. The LMS system enables all businesses and functions to house, track 
and offer training and training-related information on a single enterprise platform. Linde continues to explore new ways to expand the use of the 
system. 
 
Linde reports an average of 20 hours of training globally (regional average); however, these hours vary depending on training needs and budgets. See 
SOC (8).  In 2022, the company continued to expand the use of technology to offer significant training with increased efficiency of time and cost. The 
company continued the use of e-learning for business integrity and other training. Globally, this is approximately 20,000 employees. 
 
When added to standard compliance training and safety training, employees received an average of 72 hours of training in 2022. See SOC (9).  
 
This training consists of: 
 
1. Ethics and compliance training: This is mandatory at all levels. The average employee receives 2 hours of training each year. 
2. Employee development training: Linde employees received an average of 20 hours of formal training in 2022. 
3. Professional skills training: Employees in specific businesses and functions receive additional training as needed or requested.  
4. Management and development training: The company also provided additional management and development training as needed or requested.  
 
Safety Training 403-5 
Linde is committed to providing its employees with a safe operating environment by investing in state-of-the-art technology and driving a culture in 
which safety is the top priority. Accordingly, the company rigorously focuses on training to prevent work-related risks and/or occupational health 
hazards for employees, their families, contractors and, in many cases, for community members. Its industry-leading safety performance is the result of a 
program of continuous training and communication using a wide range of media. 
 
In 2022, Linde invested nearly 5 million hours in safety training for its employees and contractors. On average, Linde employees at facilities and offices 
received approximately 50 hours of formal safety training in 2022. (See 204-1 for information on safety training for contractors.) 403-5

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404-1 
Sites in all regions and BUs have periodic safety meetings and an annual Safety Commitment Program, which is held at every facility globally and 
represents Linde’s commitment to safety (operations are shut down for Safety Commitment Programs). There are periodic "stand-down" meetings when 
operations are stopped for a safety program, continuous short "toolbox" reviews, and additional annual training for specific job functions and for 
compliance purposes. In addition, Linde conducts general safety training and  communication through a range of global, regional and site-based 
channels on a needs basis, for example, in relation to safety changes in different seasons, a worldwide health threat or to communicate learnings after 
a safety incident. Safety training is conducted for all employees, in all functions. 
 
Cultural Awareness, Diversity and Inclusion, and Unconscious Bias Training 
Training is one of the four key tenets of Linde's diversity and inclusion strategy. Accordingly, training is offered globally through multiple platforms, with 
various contents and to various levels across the organization. Diversity and inclusion training goals are to enhance managerial and leadership 
capabilities in understanding the business case for diversity and building inclusive leadership skillsets, and also equipping employees to effectively 
manage talent in a multicultural, increasingly diverse environment. 
 
Classroom training and e-learning are used to enhance personal and managerial skills and are offered on a mandatory and voluntary basis. Since 2015, 
more than 1,200 global managers have received unconscious bias training and associated tools for managers. “Inclusion Boost,” which was introduced 
in 2018, uses videos to reinforce inclusion initiatives and prior unconscious bias training. In a series of short videos, employees can learn, reflect and 
share. More than 2,000 employees have participated in this self-directed training. 
 
Informal diversity training is also offered at all global locations, embedded within celebrations of Global Diversity Day and International Women's Day 
events, during which time the company offers learning webinars and inclusion activities.  
 
Inclusion is also supported through engagement activities. The company celebrates heritage days around the world to recognize the global diversity of 
its employees. Employee resource groups (ERGs) provide support and reinforce the culture within the company. For International Women’s Day, Linde 
held a social media campaign highlighting some of the careers of women colleagues. 
 
 
Leadership and Skills Development 
Classroom training is only part of the education that employees receive. Mentoring, networking, skills training and work experience are all 
designed to enhance employee career opportunities. Some employees receive formal mentoring, and there are various networks for employees to join 
based on interest (e.g., Toastmasters clubs or "Success Network" events). Eligible employees receive tuition reimbursement for approved studies, 
including university degrees. Following are highlights of additional initiatives that promote the career development of employees: 
• Widespread e-learning opportunities to increase technical and managerial skills and for personal development. 
• The Personal Development Center, for example, provides online coaching and tools for developing competencies used in annual performance 
evaluations, and other valued skills. 
• An enterprise-wide LMS system enables all businesses and functions to house, track and offer training and training-related information on a single 
enterprise platform. 
 
 
Business Programs  
The company's commercial and corporate programs offer challenging projects that help prepare dynamic sales and corporate talent within the business.  
 
Commercial Development Programs 
One longstanding development program is Lincare’s Sales Representative Training Program. This 10-day program prepares sales team members with 
customer relationship management tools, as well as clinical knowledge.  The training connects Lincare’s high standards of unity and accountability to 
create a focused, energetic sales force and fosters a growth mindset for both the business and the individual.  
 
One hundred percent of Lincare Sales Representatives participate in the training.  Outcomes demonstrate benefit to the company, employees and 
customers.  The program has resulted in reduced turnover and increased employee engagement, among other outcomes.

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404-1 
Other examples include:  
- Commercial Leadership Program (CLP): The CLP is designed to expose employees to key areas within the company's sales arena and cylinder gas 
business. 
- Leadership and Technical Orientation Program (LTOP): LTOP is a one-year program designed to introduce employees to the operations and 
commercial aspects of the America’s gases business in the U.S., such as plant startups or shutdowns, maintenance, project planning and execution, 
project management, sales and planning. 
- International Leadership Development Program (ILDP): ILDP is a two-year international program designed to expose attendees to key business 
areas and help them to build their skills. Rotations can be across several functions, including the financial, business development and marketing 
areas. 
 
Corporate Development Programs 
Examples include: 
- Leading in Linde (LIL): This three-day supervisory skills program is offered in all geographies. To date, more than 2,300 managers have benefitted 
from this training, helping them to expand their managerial skills. This program allows the company to standardize managerial practices around 
the world. 
- Career Development Program (CDP): This program was developed for early-career employees. "Train the Trainer" sessions for regional groups 
provide the capability to deliver the CDP to more employees, as millennials continue to enter the workforce. 
- General Managers Program (GMP): This program teaches employees how to create value using experiential techniques. The program enhances 
employees' ability to operate in a competitive business environment.  
- Executive Leadership Program (XLP): This program helps prepare future executives to develop the business management and leadership skills 
required to achieve both short- and long-term business objectives. Participants work to understand their leadership strengths and weaknesses and 
to develop the potential of their own direct reports.  Based upon Linde’s Winning Together strategy is conducted in collaboration with Duke 
University Continuing Education.  In 2022, more than thirty 30 Linde Leaders from across the globe engaged in sessions to address real-world 
challenges and opportunities for Linde, take part in a business simulation, hear from Linde’s senior leaders as well as leading business and learning 
educators. "In today's competitive and complex business environment, investing in our talent is essential for the organization's success," said 
David Strauss, Executive Vice President & Chief Human Resources Officer. "At Linde, we are proud to offer our employees the opportunity to gain 
new skills through in-person and online learning platforms. We believe that programs like our new Executive Leadership Program, XLP, will help us 
continue to deliver sustainable results while also providing our Linde colleagues around the world with more opportunities to grow their careers." 
 
In 2022, the company also introduced Leadership Pathways, a collection of curated pathways on key leadership topics that support learning and 
development along the career journey. The program is targeted to develop the skills necessary for first-level managers, mid-level managers and leaders 
of leaders. The series is open to all employees and is easily accessible.  
 
 
Digitalization: Developing Skills for the Future 
Linde also makes investments in employees so that they are prepared for the increasingly fast-moving and data-intensive world and better grasp 
opportunities from digitalization. Over the last 4 years, Linde has introduced “digital transformation” programs covering a range of levels of learning. 
The cornerstone program involves a 1–3- month session, which includes coaching, immediately followed by opportunities to put the concepts into 
practice. The program includes digital boot camps, introduction to AGILE frameworks, demystification of digital technologies and use cases. The team’s 
focus is on solving real business challenges utilizing new methodologies, tools and digital technologies. They also explore alternative and more efficient 
modes of technology platforms. A key goal of the sessions is to simplify processes and to build digital solutions, products and tools that move decision-
making from descriptive to predictive. This program continued in 2022, and to date, more than 7,000 employees from all areas of the business have 
participated in these programs and increased their digital capabilities. Projects implemented have resulted in productivity improvements and new ways 
to solve business challenges. Linde’s digital exchange and digital practitioner platform “dX” has become the umbrella for digital upskilling, best practice 
exchanges and networking for Linde’s digital practitioners. 
 
 
This topic is partially reported. Linde businesses are responsible for HR management at their respective regional level. Key metrics are consolidated at 
the global level and reported here.

Linde 2022 Sustainable Development Report 
89
404-1
Global Employee Development Training 
2019 
2020
2021 
2022 
Employee development training, not including safety
9
9 
20
20
SOC (8): Global Employee Development Training, not Including Safety Training, Average
Units: Hours per employee
Global Employee Training    
2019 
2020
2021 
2022 
All employee compliance training (ethics, integrity)
2 
2 
2 
2 
Employee development training, not including safety
9 
9 
20
20
Safety training – all employee average
50
48
48
50
Total average recorded formal training hours
61
59
70
72
SOC (9): Global Employee Training, Average
Units: Hours per employee
404-2 Programs for upgrading employee skills and transition assistance programs
Linde offers a wide variety of training programs to different groups of employees to support their professional development and help them advance in 
their respective functions. Examples include:
• Linde-provided training programs and university courses with a work experience element for young people, as well as training opportunities in 
various technical and commercial areas. In Germany, the company has offered vocational training in dozens of different professions. Many of the 
apprentices and student trainees have been offered job opportunities.
• The Emerging Leader Program is targeted at managers in transition (from first-line managers to middle managers). 
• Eligible employees receive tuition reimbursement for eligible studies, such as an MBA.  
• Linde Engineering’s Project Execution Academy (PEA) provides an opportunity for project managers to gain industry-recognized Project 
Management Professional (PMP) credentials. This fosters a better understanding of the project execution process and leads to better preparation 
to lead company construction projects.
Several learning and development tools are made available to employees, allowing them to develop professional and interpersonal skills. Employees 
participate in industry conferences and seminars that facilitate best-practice sharing and professional networking. The company’s financial services 
vendor routinely offers on-line and in-office seminars on financial planning, including financial planning for employees approaching retirement, in some 
areas. In the U.S., under the company's generally applicable severance plan, if employment terminates for certain reasons, U.S. employees are 
generally eligible for severance benefits of up to a maximum of 26 weeks of base pay, depending on their completed years of service. In addition to 
retirement savings plan benefits, the company offers access to financial planning tools and resources to aid in transition to retirement.
404-3 Percentage of employees receiving regular performance and career development reviews
Talent Management
At least annually, all eligible Linde employees meet formally with their supervisors to review their performance and development opportunities. 
Employees receive a performance appraisal through the systematic use of agreed-upon measurable targets and a multi-dimensional performance 
appraisal. Performance reviews and development plans are a part of a global talent management system, which is designed to effectively utilize and 
advance employees across all regions.

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Linde 2022 Sustainable Development Report 
404-3
Performance
Every year, Linde ensures that managers and employees measure the results of individual objectives, creating a transparent link between performance 
and rewards. All employees around the world are expected to obtain results and demonstrate a series of competencies and behaviors that support the 
local business strategy.
The company's performance management process is designed to:
• Ensure alignment between employee and BU/function goals.
• Enhance communication between employees and managers.
• Promote meaningful assessment and evaluation of individual performance.
• Promote alignment between individual performance and pay.
The focus on continuous improvement allows employees to update goals based upon business needs. This fosters collaboration between managers and 
employees. Goals are the driving force behind achievement and provide an opportunity to challenge employees and improve their skills. Goals serve 
the needs of the company and aid in the development of employees.
405-1 Diversity of governance bodies and employees
Global Diversity and Inclusion is a formal support function operating under Corporate HR and develops strategies and initiatives within four pillars: 
Talent Management, Inclusive Culture, Managerial Training and Marketplace Branding.
Linde's Board of Directors, CEO and Executive Leadership Team monitors results by business group in diverse representation at all levels of the talent 
pipeline, including senior leadership, talent acquisition, talent development and advancement, managerial training and workplace culture and 
engagement. This oversight, which includes quarterly reviews, provides accountability for business leaders and ensures that diversity and inclusion is 
sustained as a top priority for the organization's long-term growth and viability. Subsidiaries and businesses are held accountable through the 
development and implementation of an annual Diversity Action Plan that includes both qualitative and quantitative aspirational goals.
Among other things, Linde (1) sponsors talent pipeline initiatives, including Employee Resource Groups, for diverse talent segments; (2) celebrates 
heritage days and cultural awareness events; (3) offers Inclusive Leadership and Unconscious Bias training to employees; and (4) brands itself through 
social media and other forms of external communications. See also 404-1.
SOC (10) provides current and historical information on diversity to the Board, global senior leadership team and CEO senior management team.
The Linde Board of Directors consists of 10 members, including its CEO. In 2022, all were over 50 years old. Of the 10 Board members, two (20 percent) 
are female, one board member is African American, and one board member is Asian.   
In 2022, three-quarters of executive officers were over the age of 50, and one-quarter was 50 or below.
Globally, the percentage of women employees is 28 percent.   
Linde is committed to sourcing and retaining local talent, particularly in its emerging economy countries. The company does not currently report global 
diversity breakdowns in all the ways requested in the GRI Standards.  
In addition, Linde reports on the age distribution of its global workforce in the following categories: silent generation (those born in 1945 or before); 
baby boomers (those born from 1946 to 1964); generation X (those born from 1965 to 1980); millennials (those born from 1981 to 1996); and 
generation Z (those born in 1997 or later). See SOC (11).

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405-1 
Diversity in Global Leadership and Management  
2019 
2020
2021 
2022 
Board Diversity 
  
  
  
  
% Women
  
25
25
20
20
% U.S. minority 
  
8 
8 
10
20 
% Total board diversity
  
33
33
30
40
Executive Leadership
  
  
% Women
  
16
17
18
19
% U.S. minority
  
18
19
19
21
% Total executive diversity
  
21
22
22
25
Global Diversity (Male/Female)
  
Male/Female
Male/Female
Male/Female
Male/Female
% Overall
  
73/27
73/27
73/27
72/28 
% Management level and up
  
81/19
80/20
77/23
77/23
SOC (10): Diversity in Global Leadership and Management
Units: percentage 
SOC (11): Age Distribution, Linde Employees  
Units: percentage 
405-2 Ratio of basic salary and remuneration of women to men
Linde’s compensation policy assigns jobs into pay grades based on job descriptions so that employees with comparable functions and responsibilities 
are compensated appropriately, regardless of age, sex, race or other prohibited characteristics. As part of its compensation program, Linde conducts 
annual pay equity analyses in the U.S. and in other countries where required by law.
Linde disclosed compensation information for named executive officers, both men and women, as well as the ratio of CEO pay to the median employee. 
See Linde’s 2023 Proxy statement, pages 65 and 88. Other specific salary information is confidential. 
406-1 Incidents of discrimination and corrective actions taken                
Discrimination is prohibited by company policies. The Board of Directors has approved the CBI and related program(s) to provide additional, specific 
business conduct guidance to employees.

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Linde 2022 Sustainable Development Report 
406-1 
Linde is committed to recruiting, hiring, compensating and promoting people based solely on their abilities, performance and qualifications for their
jobs, and to maintaining a professional work environment in which employees are treated with respect and dignity. As part of its commitment to equal 
employment opportunity, the company prohibits discrimination or harassment based on race, color, religion, sex, national origin, age, disability, veteran 
status, pregnancy or gender identity or expression. This prohibition is applicable to all employees worldwide whether such behavior is prohibited by the 
laws in the regions where it operates. The company is also committed to complying fully with applicable labor and employment laws wherever it 
operates.
The company takes these standards very seriously, and any non-compliance, depending on the circumstances, can result in serious disciplinary action, 
up to and including termination of employment. Information was distributed to employees worldwide to outline management's expectation of ethical 
conduct and integrity wherever Linde does business. Employees are required to annually certify that they have read and understood the material. This 
was conducted in 2022. 
Employees are expected to report suspected complaints, concerns and violations through several channels, including the Linde Integrity Hotline. 
Reports may be made anonymously. All reports to the hotline are appropriately investigated and satisfactorily closed. It is a violation of company policy 
for any person to retaliate against any individual who has reported such a matter in good faith. 
Reports to the company’s Integrity Hotline include, but are not limited to, potential human rights violations and potential incidents of alleged 
discrimination involving internal and/or external stakeholders across operations in the reporting period. See 414-1 and 414-2. The year 2019 was the 
first year Linde reported for the consolidated company.  
In 2022, 546 reports were made to the Linde Integrity Hotline. Of these reports, 284 were substantiated. The range of issues were appropriately 
investigated and addressed. Internal Audits is responsible for maintaining and retaining complete records about the receipt of all targeted complaints 
and their reporting, investigation and final resolution. Internal Audits develops and maintains a control and follow-up system for targeted complaints, 
including to the extent he/she deems appropriate, a written tracking system to ensure that each complaint is promptly followed up and resolved, 
accountabilities are assigned and communicated, and each step in the handling of the complaint is described in detail.    
See SOC (12). See also public reporting on Linde’s website.
   
Hotline Reports
  
2019
2020
2021
2022
Number Reported
776
573
523
546
SOC (12): Hotline Reports
Units: Number of Reports
407-1 Operations and suppliers identified in which the right to exercise freedom of association and collective 
bargaining may be at risk
Note: This section responds to 407-1 and 409-1.
Linde’s CBI, Human Rights Policy, Corporate HSE Policy and Supplier Code, as well as other corporate and country-level policies, make clear the 
company’s commitment and management processes to address relevant areas of potential human rights concern. These include: freedom of peaceful 
assembly, including freedom to choose whether to engage in collective bargaining, and employees’ participation in works agreements in various 
countries. Linde's Supplier Code of Conduct makes clear that suppliers are expected to recognize, as far as legally permitted, the right of free 
association and collective bargaining of employees.

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408-1 Operations and suppliers identified as having significant risk for incidents of child labor
Linde’s CBI, Human Rights Policy and Corporate HSE Policy, as well as other corporate and country-level policies, make clear the company’s commitment 
and management processes to address relevant areas of potential human rights concern. These include prohibition of any form of child labor. Linde's 
Supplier Code of Conduct makes clear that suppliers are expected to prohibit child labor and comply with minimum working age requirements 
prescribed by national laws and international conventions.
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
Linde’s CBI, Human Rights Policy and Corporate HSE Policy, as well as other corporate and country-level policies, make clear the company’s commitment 
and management processes to address relevant areas of potential human rights concern. These include prohibition of any form of forced labor, 
including human trafficking. Linde's Supplier Code of Conduct makes clear that suppliers are expected to prohibit any form of forced labor, including 
forced prison labor, indentured labor, bonded labor, slave labor or any form of human trafficking.
410-1 Security personnel trained in the organization's human rights policies or procedures 
Linde security personnel were trained in Linde’s CBI, which contains a section on human rights.
411-1 Incidents of violations involving rights of indigenous peoples
In 2022, there were no determinations of Linde's operations precluding employees from their rights to freedom of association, there was no likelihood 
of incidences of child labor or forced labor, and Linde was not involved in any incidents of violation of the rights of indigenous people, so action was 
not required. 
Operations that have been subject to human rights reviews or impact assessments 
An "adverse human rights impact" occurs when an action removes or reduces the ability of an individual to enjoy his or her human rights. Both because 
it is consistent with the company's values and because of potential risk, Linde actively seeks to avoid causing or contributing to adverse human rights 
impacts through its own activities with its employees, contractors and suppliers, and also with JVs, including those over which the company does not 
have management control. Linde may be required to address human rights impacts when required by national regulation and may choose to take 
voluntary action to support its values and reputation, even if the company has not contributed to those impacts.
Operational human rights issues include those related to employee and contractor work conditions (e.g., safety, training, personal protective and other 
safety equipment, the prohibition of forced or child labor, and if appropriate, access to housing and to clean and sanitary facilities) and worker wellness 
(inclusion, development opportunities, diversity, access to healthcare and appropriate facilities). These are assured as part of the company's normal 
management processes in its sites and offices globally, as well as in JVs where it has management control. 
Human rights issues also may arise in Linde’s value chain — among Linde’s suppliers, customers or communities. For these and general human rights 
issues management, see 414-1 and 414-2.
Employee training on human rights policies or procedures
All targeted employees receive training annually in Linde’s CBI, which deals specifically with human rights. In 2022, the recorded percentage of those 
completing the training was 100 percent. Assuming a minimum of a half hour per person, this amounts to a minimum of 20,000 hours. In addition, 100
percent of employees are trained in relevant issues pertaining to safety and diversity and inclusion.

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Linde 2022 Sustainable Development Report 
Training in Human Rights Relevant to Linde’s Value Chain
One hundred percent of construction contractors and 100 percent of contract truck drivers are trained in Linde’s operational safety requirements.
Linde has identified a salient human rights risk that it has an opportunity to help mitigate — the crime of sex trafficking along long-haul truck routes. 
Linde has worked with leading non-governmental organizations (NGOs) in the Americas to bring awareness of this crime to its drivers, contract drivers, 
management and employees. The program is active in Canada as well as in the U.S. where Linde Gases renewed its training plans in 2021. Since 2012, 
more than 5,000 employees and contractors have been trained across Linde Americas. Details are in prior reporting.  
Significant investment agreements and contracts that include human rights clauses or that underwent human rights 
screening
One hundred percent of significant investment decisions incorporated human rights screening in keeping with Linde’s CBI. Potential investment 
agreements that would violate this policy are not pursued. This includes capital investments and acquisitions. 
413-1 Percentage of operations with implemented local community engagement, impact assessments and 
development programs    
Community is a core value at Linde:
We are committed to improving the communities where we live and work. Our charitable contributions, along with employee volunteerism, support 
initiatives that make important and sustainable contributions to our world.
The company’s commitment to community is executed through two philanthropic program arms:
• Community engagement represents employee- and corporate-led programmatic efforts in communities where the company has a presence.
• Charitable contributions through Linde's Global Giving Program, which provides financial, philanthropic support in the form of scholarships, 
contributions and support for employee volunteerism and matching gifts.
Both of these strategic arms are aligned and work together to provide a significant, lasting value to local communities, to positively impact the
company's reputation, and to develop and engage employees. Strategically, the programs work to deepen impact, engage employees and drive
business goals, complementing the corporate mission of making our world more productive.
In Linde, many community engagement projects are also supported by the Global Giving Program. This financial support helps volunteer projects to 
potentially have more far-reaching, long-term impact.
One hundred percent of Linde businesses participated in employee volunteer community engagement activities in 2022. 413-1
Businesses also provide charitable development through the company’s Global Giving Program. Impact assessments are performed on all reported
community engagement efforts and on significant and long-term projects supported by the Global Giving Program. 413-1
Community Engagement Overview and Strategic Focus
Since being formally launched in 2009, community engagement remains strong. In 2022, all Linde businesses participated in employee volunteer 
community engagement activities, and Linde employees spearheaded 489 projects across the globe. These projects represent the efforts of 
approximately 451 sites. Frequently, sites collaborate on projects. In 2022, 28 percent of Linde community engagement projects were sponsored 
by more than one site. The incidence of volunteerism — a measure of the number of times individual employees engaged with the community —
reached nearly 14,000.
The company has a healthy mix of established projects and a growing pipeline of new efforts launched to address changing needs. Approximately 
14 percent of projects have continued for more than 10 years, and approximately half of projects in 2022 were new initiatives, reflecting the start 
of new projects, often virtual, as the world deals with the continuing pandemic. Community engagement projects are classified by focus areas: 
environment, health, education, diversity and general community support. These focus areas parallel the focus areas of the Global Giving Program.

Linde 2022 Sustainable Development Report  
95 
 
See SOC (13a), SOC (13b) and EC (2).  
 
Nearly half (48 percent) of community engagement projects are in the priority focus areas of education, diversity and environment. These support 
the strategic priorities aligned with the business: Education—especially STEM education—and diversity are critical to a robust, talented pipeline. 
Environmental responsibility is also a key priority for the company. In addition to several climate change targets, the SD 2028 targets include 
targets for diversity and increased philanthropic spend in the area of environment.   
 
 
Examples of company projects include: 
• Education, where many teams globally engage with local schoolchildren through mentoring programs and donations of school supplies. 
• Diversity, including projects which help girls, minorities and other underrepresented populations in STEM fields. 
• Environment, including projects to promote biodiversity and to protect ecosystems in our communities. 
 
See more about Linde community engagement activities on the company website at: https://www.linde.com/about-linde/community. 
 
Sustainable Development Goals (SDGs), Linde's SD 2028 Goals and Community Engagement 
Community engagement efforts seek to make a lasting impact on communities and to address enduring problems. Linde has tracked projects 
against the Sustainable Development Goals (SDGs) for the past several years.   
 
Linde's Community Engagement Program supports the SDGs. Approximately 78 percent of the community engagement projects addressed specific 
SDGs. These foci also reflect congruence with Linde's priority areas, focusing on development in the areas of environment, diversity/inclusion and 
education. 
 
Several programs contribute to SDG 8: Decent work and economic growth (to achieve decent work and employment for men and women by 2030) 
and its subsets. The company’s SKILLS PIPELINE™ workforce development program is directly tied to the SDG for decent work and economic growth 
(to achieve decent work and employment for men and women by 2030). In 2016, the program was expanded from the Louisiana inaugural effort 
to China. In 2017, the program was expanded to Indiana in the area of advanced manufacturing. In 2018, the program was further expanded to 
other geographies in welding. In 2019, the program expanded to professional truck driving, in a program focused on transitioning soldiers. The 
program saw the graduation of the one hundredth soldier at the end of 2021. 
 
In addition to the driving program, with the help of collaborating colleges, three other programs continued during the pandemic. First, the 
program’s offering for dual-credit students in East Chicago, IN, which provides an early start to college and preparation for careers in production 
maintenance technology, continued into 2021, graduating the first class. In addition, the advanced manufacturing program in Danbury, CT, and the 
technologist program in the Buffalo, NY area welcomed new cohorts in 2021 and 2022. In 2023, Linde looks forward to further geographic and 
skills area expansion for this program, including a welding program in California. 
 
Recognition and Incentives to Grow Impact 
Enthusiasm for community engagement is complemented by Linde's global award for Community Engagement. Introduced in 2009, this recognition 
from Linde's CEO honors successful efforts that demonstrate a high level of commitment and impact. In 2022, exemplary projects from each 
business or region were recognized, along with five global winners. Award-winning project teams are honored and receive a significant charitable 
donation. Projects are recognized for outcomes as well as strategic alignment with company goals. 
 
Charitable awards, when possible, are designated to the original beneficiary organization to enable the project teams to deepen their efforts, and, 
ultimately, to increase the impact on communities. 
 
Strategy 
Three strategic elements for community engagement are deepen, engage and drive. 
 
• Deepen 
Community need is a primary driver of community engagement. 
 
Projects are dictated by the needs of local communities combined with the desire and ability of local project teams to help address these 
needs. Linde community engagement is a proactive outreach to help build community resilience. In order to facilitate needs assessments, the

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Linde 2022 Sustainable Development Report  
 
company has conducted training on incorporating community needs assessments when determining projects, and guidance for needs 
assessments is included in the community engagement reporting tool. 
 
Sites are encouraged to build strong relationships with local communities. In order to identify and meet local needs, community engagement 
is frequently conducted with partners, including local government agencies, suppliers, customers and community groups. These partnerships 
help deepen and extend the ability to help build resilient communities. 
 
• Engage 
Community engagement is considered a leadership activity and is initiated by volunteers. It is also a way to increase awareness of community 
needs. 
 
Linde often incorporates community engagement at company-sponsored meetings and conferences, and the company uses these events to 
develop employee skills and company networks; the company has done so formally since 2012. With the support and participation of 
business leaders, these events continue to spur additional community engagement participation in locations around the globe. 
 
A hallmark of engagement at Linde has been the annual Earth Week celebration. In place formally since 2012, Earth Week is an opportunity 
for employees and teams worldwide to engage in personal and corporate acts of environmental responsibility, mirroring the culture at Linde 
every day.  
 
Projects often involve community activities, including tree planting, roadside clean-ups and school educational events. Employees also share 
individual environmentally friendly acts. Linde's Global Giving Program then "matches" each act with a donation.   
 
The 2022 Earth Week celebration at Linde reflected the theme:  Restore Our Earth. Thousands of employees worldwide participated in Linde’s 
Earth Week celebration. These voluntary actions resulted in donations to Seed Programs International, supporting funds for seeds to grow 
vegetables in areas where hunger is a pressing concern.  
 
Linde’s Earth Week past donations have supported irrigation and gardening projects with the AMDAE organization in Colombia (Asociación 
Mutual para el Desarrollo integral de la Afrocolombianidad y el Empresarismo). The goal of the project is to help integrate displaced members 
of the Afro-Colombian community into their new homes in other parts of Colombia. The goal of the farm is to house, feed and economically 
support 40 people. They integrate knowledge and customs from their past into modern farming techniques. The farm is a cultural learning 
center available to all Colombians. The model farm shares all aspects of Afro-Colombian culture with the general community. 
 
Such programs not only have social impact, but also environmental impact. They also support Linde’s strategic goal to engage employees. 
 
In addition to the camaraderie, community engagement also helps to develop leadership and other beneficial skills for all employees. 
Employees participate in design contests for museum exhibits and help to build skills by organizing activities in local communities. Employees 
continue to affirm the value of time spent in these activities, and community engagement has been cited as a factor that contributes to 
choosing to join Linde for employment. 
 
Employees also direct much of the spending from Linde's Global Giving Program. Through matching gifts and employee volunteer grants, the 
Global Giving Program helps employees benefit charities in their communities. About 12 percent of the Global Giving Program is employee-
directed. The matching gifts program also includes countries outside of the U.S. 
 
• Drive 
Driving impact through community engagement is the third main strategic objective. 
 
Along with employee-led efforts, Linde's corporate-led community engagement efforts work to confirm its mission and align with business 
drivers through strategic initiatives, especially in the STEM fields. These programs directly help to increase the number of skilled men and 
women in the workforce. In addition, both illustrate that the Linde community engagement program and Linde's Global Giving Program work 
hand-in-hand.

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The skills gap comprises problems for many stakeholders: 
- Workers: Lack of preparedness for the underemployed and unemployed. 
- Colleges: Disconnects between training and industry expectations. 
- Industry: Increased cost or project delays due to training or retraining. 
 
In certain programs, students also earn college credit, allowing students to stack credits transferable to degree programs, in addition to 
gaining industry-relevant credentials and exposure to potential employment opportunities.   
 
The SKILLS PIPELINE program offers a multi-faceted approach to workforce development, including community awareness campaigns, 
scholarships to provide training for skilled workers, professional development opportunities, support to increase the skills of incumbent 
workers and instructorships for teachers. 
 
In 2022, Linde also saw the graduations from workforce development efforts, including transitioning soldiers in the company’s SKILLS PIPELINE 
workforce development program in driving. Some of these graduates have found a place in industry post-transition, and some are working for 
Linde businesses, demonstrating the ability of programs such as those in the SKILLS PIPELINE family to address the skilled-crafts gap that 
exists in industry. 
 
Going forward, the company continues to consider expansion to other skill areas critical for Linde, and to more geographical locations outside 
of the U.S. 
 
Linde has supported schools and training centers for welding technology outside of the U.S., especially in regions with low levels of average 
income, by providing the necessary equipment and expertise. Such programs contribute to improving local living conditions and enhancing 
equal opportunities. 
 
Community Input 
With a presence in more than 80 countries, Linde is, at its core, a “local” company. As the company is a member of numerous individual local 
neighborhoods, communities are one of its relevant stakeholders. For the process for determining Linde stakeholders and engaging those stakeholder 
groups, see the Engaging Stakeholders section. Linde integrates their feedback into its process to determine PFs, KPIs and the company’s SD 2028 
targets.  
 
Community relations begin with the initial entry into a new area, and the company continues to be part of the neighborhoods where its facilities have a 
presence and where its team members live and work. Being a good neighbor includes not only understanding community needs to set up or volunteer 
in suitable community engagement activities, but also to communicate crucial information, and to listen to and consider opinions, questions and 
concerns. 
 
In its Responsible Care Global Policy, the company defines general guiding principles regarding communications with external stakeholders like 
communities and procedures to periodically assess their questions and concerns, implement suitable communication processes and measure 
performance. The policy also provides the responsibilities for business heads and operations heads, accordingly. Linde communicates information about 
product hazards and safe handling, and safety, health and environmental programs and performance, as appropriate. This also includes sharing 
emergency preparedness plans with community representatives. The effectiveness of the company’s stakeholder communications programs is 
evaluated regularly. As for all other stakeholders, the company’s standard of responsible behavior towards communities is confirmed by Linde’s CBI. 
Formal ways to contact Linde are available on its website, for both email and phone inquiries.  
 
Linde employees and teams pay close attention to local needs through activities, such as joining community committees, attending local town 
meetings, providing public safety awareness, hosting educational community events and engaging with relevant nonprofit and/or community 
organizations. Linde hosts community informational events in neighborhoods near operations and builds close relationships with local providers of 
emergency services. 
 
Community events are often a part of workforce development programming as well as engagement between businesses and neighborhoods. In 
addition, the company's pipeline business has frequent events to educate the community about the business and the importance of safety. 
 
As part of the continuing focus on community relations and as part of its SD 2028 goals, Linde has committed to including community needs 
considerations in 100 percent of its large engineering projects. Activity has begun with a new framework for community conversations and support

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alongside impactful organizations. The Community Impact Assessment will be made by the business and project execution teams during the 
planning of new and/or significant expansions of Linde sites. It includes a discussion with key stakeholders in the community, which may include 
representatives from municipalities and community organizations; understanding community needs; and a proposal of potential ways to address 
these community needs and bring positive impact, especially through social, educational or environmental initiatives. 
 
Assessment of Impact: Starting with Need… Ending with Impact 
Linde assesses the short- and long-term impacts generated by its philanthropic activity. By understanding community needs and how the company 
can best help address them, impacts are anticipated at the beginning and then measured at appropriate times during projects. The company 
assesses the impact of its Community Engagement and Global Giving Programs and performs environmental impact assessments. 
 
 
 
Community Engagement Impact Assessment 
 
 
Impactful projects are the goal of all community engagement efforts. Linde's most recent Sustainable Development Materiality Assessment (SDMA) 
identified community engagement as a priority for Linde and its stakeholders. Goals and targets are developed and maintained based on the 
SDMA, managed and reported in the SDMS and published in this report and in the annual Community Engagement Brochure. Linde's strong culture 
of execution complements its efforts to measure the impact of community engagement. As in prior years, Linde measures and reports the social 
and environmental impact and outcomes, as well as the employee and company benefits, of community engagement based upon a methodology 
developed by the United Kingdom-based LBG report, Making a Difference. 
 
Before the start of community engagement efforts, project teams focus on desired outcomes from the projects. At the conclusion of each project, 
the teams measure benefits, as reported by volunteers and/or beneficiaries. Increasingly, third parties help to validate project benefits.

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• Inputs 
Inputs are measured by the number of hours, number of sites participating and incidence of volunteerism. Participation grew from 2021, both 
in hours and incidence of volunteerism. See SOC (14). 
 
• Outputs 
Outputs are measured by the number of beneficiaries, money raised and goods donated. Linde volunteers brought direct benefits to 
approximately 350,000 people, including approximately 140,000 students. See SOC (15).  
 
Additionally, projects reported funds that employees and facilities raised or donated in support of community engagement. In addition to 
funding from the Linde Global Giving Program, employees and facilities raised or donated more than $3.5 million in cash and in-kind 
donations, including food, clothing, trees/seedlings and other forms of in-kind support. This contribution included approximately $3 million in 
cash contributions from employees and facilities. As a part of efforts to continually validate the program, the cash component of this reported 
contribution was independently verified by an external party for 2022. 
 
 
• Impacts 
Key impacts are reported as benefits to project recipients, employee volunteers and to the company. Linde has compared the performance of 
these metrics over time and continues to see a positive impact overall. See SOC (16). 
 
• Beneficiary Benefits 
In 93 percent of projects, volunteers reported that community engagement created a positive impact on the attitudes of recipients. In 82 
percent of projects, volunteers reported that community engagement provided recipients with job skills or opportunities for personal 
growth. In 92 percent of projects, volunteers reported that community engagement had a direct impact on the recipients' quality of life. 
 
• Employee Benefits 
In 90 percent of projects, volunteers reported that community engagement helped to increase their own personal growth and 
effectiveness. In 94 percent of projects, employees reported that volunteering helped increase their interpersonal development. In 82 
percent of projects, volunteers reported that community engagement helped to increase their management effectiveness. Further, in 54 
percent of projects, employees reported learning and/or developing skills that were transferable to the workplace. 
 
Community engagement affects how employees view both Linde and their communities. In 93 percent of projects, volunteers reported that 
community engagement positively impacted their outlook on Linde and/or their job. In 89 percent of projects, volunteers reported that 
community engagement gave them a better awareness of the community. 
 
• Company Benefits 
Benefits to Linde are measured in terms of increased engagement with customers and employees and impact on reputation. In 66 percent 
of projects, volunteers reported that the community engagement projects provided opportunities to engage with customers. In 95 percent 
of projects, volunteers reported that community engagement helped to build employee engagement. 
 
The impact on reputation is also assessed separately: In approximately 60 percent of projects, volunteers reported that community 
engagement projects were likely to increase awareness of Linde. In about one-third of these instances, teams reported that third parties 
have provided validation of their efforts or the positive impact of their project(s). 
 
Longer term, Linde assesses the impact on multiple stakeholders from signature efforts. Considered impacts are both qualitative and quantitative. 
For example, students who have participated in the company’s SKILLS PIPELINE program have reported high levels of preparation and increased 
quality of life and self-sufficiency. 
 
Linde has seen increased engagement with customers and suppliers, and, ultimately, available skilled talent to meet current demands for workers. 
It is truly a win-win.

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Building Communities—Building Leaders 
Community engagement programs often give employees opportunities to build leadership and other skills, such as project management. Prior 
voluntary offerings at Linde included training where employees can learn more about voluntary board service and the multiple skills offered 
through such experiences. Several employees have expressed interest or have joined non-profit boards after attending such training, increasing 
engagement with the community. 
 
Community Impact—Business Impact 
Linde has seen increased engagement with customers and suppliers, and ultimately, available skilled talent to meet current demands for workers. 
Graduates from the company’s SKILLS PIPELINE program have been hired by Linde, its customers and other members of industry. Graduates leave 
the program with industry-recognized credentials. The program also introduces skills to diverse populations, including women and veterans. The 
program is marketed broadly across the community at large, increasing awareness of opportunities for those who may be historically 
underrepresented in career fields. For example, the graduating classes for the welding programs in Louisiana included a significant number of 
women graduates: The first graduating class in Louisiana was comprised of approximately 21 percent women. The second class, which graduated 
in 2017, was comprised of approximately 17 percent women. The East Chicago cohort, which graduated in 2021, was comprised of a majority of 
first-generation college students. 
 
Global Giving Impact Assessment 
Since 2014, the company's Global Giving Program has strategically performed impact assessments, also based upon the LBG methodology. Large 
contributions above a predetermined threshold and long-term contributions are assessed to ensure that outcomes have been achieved. The result 
of such assessments is annually reviewed by the Global Giving advisory board. 
 
Environmental Impact Assessment 
Community impact is a broad consideration at Linde and extends beyond employee philanthropy. Environmental impact assessments are 
performed in advance of all Linde capital investments. Plant leadership often participates in town meetings to provide information and answer 
questions. Ongoing monitoring is provided through Linde's cycle of safety and environmental internal assessments. Linde continues to consider 
ways to further reach and align with local communities.   
 
 
 
 
 
SOC (13a): Community Engagement Projects by Focus Area

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SOC (13b): Number of Community Engagement Projects

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SOC (14): Community Engagement Projects Inputs

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SOC (15): Community Engagement Project Outputs 
 
 
 
 
 
 
 
SOC (16): Community Engagement Project Outcomes

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413-2 Operations with significant actual and potential negative impacts on local communities
Linde is unaware of situations where it has had a negative impact on local communities. The company exercises great care to ensure that its 
investments in local communities are positive, and that local communities perceive the company as a safe place to work and as a good employer. Linde
has had no reports of significant potential or actual negative impacts on local communities. Rather, community engagement efforts have demonstrated
tangible positive outcomes. See 413-1.
Tree planting projects around the globe, such as those conducted by Linde teams in conjunction with the Arbor Day Foundation, not only help to 
beautify areas but also combat erosion. In 2022, Linde teams planted more than 20,000 trees through community engagement efforts.
Linde's pipeline community education events, STEM programs and workforce development programs are examples of the ways that Linde aims to make 
positive, relevant impact in communities. Programs also provide opportunities to develop skills and increase quality of life. Notably, Linde’s SKILLS 
PIPELINE workforce development program presented new opportunities to community members traditionally underrepresented in some career fields, for 
example, women in welding. Through the workforce development program in commercial truck driving, soldiers exiting from the military gain skills and 
credentials before they transition to civilian life.
Linde conducts community events in many neighborhoods, including those near its pipelines. Linde’s pipeline safety team typically joins industry peers, 
traditionally co-hosting approximately 30 such events each year. These help to introduce communities to the importance of safety and to increase 
familiarity with the industry, facilities and products.
The company’s SKILLS PIPELINE workforce development program is indicative of this collaboration with local communities as well as other members of 
industry, academia and/or government. These programs are intended to have positive economic impact for communities and for individuals and have 
been well regarded by legislators, industry groups and academic leadership as offering a creative solution to address a recognized need.
These programs build communities by providing resources that potentially impact long-term quality of life. Many projects also help to address basic 
needs in the community, such as food insecurity. In Tonawanda, New York, for example, team members volunteer over their own lunch breaks to 
deliver food to elderly, homebound members of the community.
The company’s teams also work with local communities as they enter new geographies. As part of its SD 2028 goals, Linde has a target to include 
community needs assessments in 100 percent of new, large execution projects, with pilots starting in the Americas.
Plant leadership often participates in town meetings to provide information and answer questions, and new projects are often an opportunity to learn 
about and help address community needs. Linde Engineering has increased engagement for several years, working cooperatively with communities to 
establish new schools. These types of needs assessments and conversations continue to formalize.
Additionally, charitable funds, in-kind donations and resources contribute to the overall positive impact on local communities. In 2022, these included:
• Cash contributions from the Global Giving Program: $10.4 million
• In-kind donations raised and donated, including food, clothing, seedlings, product donations and other, but not including cash raised or donated: 
$950,000 (including approximately $500,000 through the Community Engagement Program and an additional $450,000 through the Global Giving 
Program, representing product donations such as Linde gases.)
• Approximate value of service by Linde volunteers: $1.6 million
• Approximate value of management support/overheads: $500,000, including fees paid to external organizations for vetting and processing 
organizations, included in cash contributions above, as well as an approximation of the staff time to manage the Global Giving and Community 
Engagement Programs. (Note: Programs are internally managed; Linde does not charge overhead to these programs.)
Linde employees’ generosity is displayed through their personal donations of approximately $1.2 million, which was matched by the Global Giving 
program as part of the cash contributions above.

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414-1 New suppliers that were screened using social rights criteria
Suppliers are key to Linde’s ability to meet its customer needs. New suppliers are screened at the prequalification stage for social issues, including 
compliance with labor and employment laws, ethics and integrity, safety, human rights, environmental topics and financial stability. 
For qualification, suppliers and contractors must agree to ensure compliance with their contractual commitments and Linde’s CBI and Supplier Code of 
Conduct, including its Human Rights commitments therein, or demonstrate a comparable commitment to business integrity and human rights via their 
own policies. 
The company's supplier agreements routinely include language that requires its suppliers to obey international conventions and national and regional 
statutory requirements in the countries in which they operate, including any applicable national laws regarding human trafficking, forced labor and 
other forms of modern slavery. It is currently developing standard language for terms and conditions, which will be included, where applicable, in 
future contracts. The Procurement organization regularly discusses these expectations with suppliers upon qualification contracting and during any 
audits conducted, including for 100 percent of critical Tier 1 suppliers.
The executive management team communicates with the company's top-tier suppliers annually to reinforce its commitment to its policies and to remind 
suppliers of their obligations in contracting with the company. In particular, the executives reaffirm that the company expects business dealings with 
suppliers to be based on fairness, honesty, lawfulness, safety, environmental stewardship and social consciousness. It continues to assess the 
effectiveness of its strategy and, where appropriate, adopt policies and practices that improve its program.
414-2 Negative social impacts in the supply chain and actions taken
Suppliers are assessed for social impacts broadly defined, including safety and compliance, which are included within Linde’s basic operational policies 
and procedures. In the areas that are integral to these operational policies and procedures, such as safety, integrity and compliance, labor standards 
and anti-discrimination, issues such as non-compliance and remediation are dealt with on an ongoing basis, and no additional action is required. For 
steps taken regarding potential suppliers of materials from conflict zones; see below. 
Due Diligence
Linde’s Human Rights Due Diligence Process is summarized in Table SOC (17). 414-2
This process is informed by the UN Guiding Principles Reporting Framework. For policies and commitments, see 103 (social), 406-1, 207-1, 408-1 and 
409-1.
A set of human rights risks relating to contractors relate to Linde’s CBI and HSE Policy (safety, non-discrimination, ethics and integrity). As with 
employees, well-established processes assess and address these contractor risks, and mitigation action, if and where required, is taken. Suppliers are 
assessed on a planned schedule through Linde Procurement and through SHEQ internal audits.    
Process to identify and assess salient human rights risks
Linde uses four tools to identify, review and assess potential human rights risks across the company's own operations, its contractor operations and the 
operations of its JVs, including those over which it has no management control:
1. Internal global Business Risk Assessment process
Country management and functional leaders participate in quarterly enterprise-wide global risk assessments. In 2022, human rights as a specific 
topic was not identified as a top risk, directly or indirectly, nor was it so identified in the last several years. 
2. Continuous review of emerging regulatory issues in human rights
The CCO, together with the businesses and the vice president, Sustainability, have the responsibility to stay current with emerging regulations in 
the area of human rights. In 2022, Linde reported, as required by regulation, in compliance to comply with the disclosure requirements of Section 
1502 (“Conflict Minerals Provision”) of the 2010 Dodd-Frank Wall Street Reform and Consumer Protection Act (“Dodd-Frank Act”).

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3. Linde's Compliance Review Board (CRB) 
The CCO oversees compliance with the CBI and related policies, including human rights. The CCO coordinates activity with business CRBs and with 
senior management to oversee emerging regulatory issues, review hotline reports and take appropriate action. If these reviews indicate an 
emerging potential risk, proactive measures are put in place. 
 
Linde’s CRB reviews information supplied to the Integrity Hotline monthly at the business level and each quarter at the corporate level (including 
the CEO, the EVP and Chief Legal Officer, the EVP and CHRO and other members of the Executive Leadership Team and the CCO, the head of Internal 
Audits and the vice president and controller). 
 
In 2022, there were 546 reports to the Linde hotline, of which none related to potential human rights issues (which would be listed within 
concerns about "Other Policy Violations"). See Linde’s Integrity Hotline Reports at: http://www.linde.com/about-linde/sustainable-
development/reporting-center/hotline-reports. No reports were made about potential human rights concerns to the hotline from internal or 
external parties, and Linde has no knowledge of systematic discrimination by Linde employees against Linde colleagues or third parties (e.g., 
potential recruits, suppliers, customers) or potentially vulnerable groups (e.g., children, indigenous people, migrant labor or local communities) on 
the basis of race, color, religion, gender identity or expression, political opinion, national origin, age, disability, veteran status, pregnancy or sexual 
orientation, and it has no knowledge or reports of unfair compensation or hours of work, lack of access to a safe and sanitary work environment, 
restrictions on the right to choose or not choose employee organizations, or the use of child, compulsory or forced labor. All of these areas are 
protected under Linde’s CBI.  
 
The CBI prohibits any form of retaliation against any individual for good faith reporting what he/she believes to be non-compliance with this policy 
to his/her management, to the appropriate staff group or to the confidential Linde Integrity Hotline. Individual cases of misconduct are promptly 
investigated. Linde does not tolerate verified misconduct: appropriate measures are taken, up to and including dismissal. Reports to the hotline are 
reviewed locally by the business CRBs and by the corporate CRB. 
 
The Linde CRB identifies human rights as a potential issue in its hotline classifications, among "Other Policy Violations." In 2022, Linde reported 27 
substantiated incidents of "Other Policy Violations;" none was a human rights issue. If any issue was to arise and be substantiated, it would be 
managed in the company's standard process. Substantiated violations of the CBI are escalated to the Executive Leadership Team and are subject to 
a root cause analysis. In such cases, a corrective action plan is implemented.  
 
4. Linde annual review of emerging country-level human rights risk 
As part of an annual process, the vice president, Sustainability, reviews trends in human rights risk on a country basis in countries where Linde 
operates. Groups that are specifically assessed include Linde employees, suppliers, third-party contracted labor and children/adolescents, women, 
migrant and minority populations. The vice president, Sustainability, reviews material in the media and annual human rights reports issued by the 
U.S. Department of State (DOS). In 2019, this review was expanded to include all Linde countries. For 2022, it was determined that these reports 
did not indicate new human rights risks, and no new action was taken.  
 
Human Rights Risk—Assessment   
There is concern that a small portion of suppliers, or their suppliers, including Linde’s Surface Technologies business and the company’s engineering 
business, could be sourcing materials from "conflict zones" where there is a risk of human rights violations.  
 
• Conflict Minerals: Based on Linde's commitment to governance, compliance and human rights, the most salient human rights issue associated with 
Linde activities and business relationships is the issue of potential "conflict minerals" in its supply chain. Certain minerals (including tin, tantalum, 
tungsten and gold) have been linked with funding killings, violence, rape and other human rights abuses in the Democratic Republic of Congo and 
other conflict zones. These affect all citizens in these regions, particularly women, children and adolescents. 
  
Linde has determined that approximately 12 percent of its 2022 consolidated sales relate to products that Linde manufactures, or contracts to 
manufacture, that may contain necessary conflict minerals. To mitigate potential human rights violations in the "conflict minerals" supply chain, 
Linde’s due diligence process conforms, in all material respects, with the framework set forth in the OECD Due Diligence Guidance for Responsible 
Supply Chains of Minerals from Conflict-Affected and High-Risk Areas (OECD Guidance) and the related supplements for gold, tin, tantalum and 
tungsten.

Linde 2022 Sustainable Development Report  
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Linde has adopted a Conflict Materials Supply Policy. This policy is available on Linde’s website at: https://www.linde.com/-
/media/linde/merger/documents/global-procurement/linde-conflict-free-materials-supply-policy.pdf?la=en. Linde’s due diligence process 
includes monitoring the performance and continual improvement of its suppliers, and, where relevant, with their suppliers, and reporting to the 
U.S. Securities and Exchange Commission (SEC), on Linde’s website at: https://irpages2.eqs.com/websites/lindeplc/English/3210/us-sec-
filing.html?secFilingId=26b3d83c-ac59-4fc6-afb6-5944331622f9&format=html&shortDesc=Specialized%20Disclosure%20Report.  
Linde continues to work with these suppliers to ensure conformance with its policy and standards and with applicable law. 
 
• Slavery in Supply Chain: Linde has policies in conformance with country regulation. For example, in the U.K., Linde has published a policy in 
conformance with The U.K. Modern Anti-Slavery Act of 2015 that reiterates its "opposition to the use of all forms of child, compulsory or forced 
labor at our operations and establishes the expectation that our business partners, suppliers and contractors will demonstrate similar intolerance 
for such practices." 
 
• Sex Trafficking on Truck Driving Routes: Linde works with major NGOs active in this area to train its network of employee and contractor truck 
drivers to help mitigate this crime. Voluntary action is ongoing in Brazil, U.S. and Canada, and in 2019, was extended to Mexico. 
 
 
Monitoring, Communication and Training 
Regular reviews are conducted across all regions to confirm that processes are set up to ensure compliance with corporate policies, including human 
rights, compliance, safety and employment, and labor standards. Many of these themes fall under regular Linde management and are managed through 
those functions. Current procedures in place would allow for up to termination (for employees) or discontinuation of contracts (for suppliers), if any 
confirmed human rights violations were found. See 404-1 for a description of training and other programs to reinforce compliance, safety and fair labor 
practices. 
 
Human Rights Grievances 
To Linde's knowledge, in 2022, there were no grievances related to human rights filed through formal organizational grievance mechanisms by 
individuals or groups, internal or external to the organization, and none through the Integrity Hotline.

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Coverage 
Policy & Due Diligence Process Action Plans 
Remediation Activity 
Employee —compliance 
and safety in offices and 
operations 
• CBI (2): Adherence is required by employees; employees are trained annually and certify 
acknowledgment. 
• HSE Policy (1): Through ongoing training of employees and contractors and regular auditing 
of health and safety management, the company ensures that the requirements for health 
protection and safety precautions are systematically and sustainably implemented in its 
processes. 
• Compliance, HR, SHEQ and business management ensure compliance with uniformly high 
safety standards and initiate necessary guidelines, strategies and programs. 
• No actions required as no issues occurred that would 
require measures beyond the already established 
mitigation plans. 
• Remediation actions are integral to the Compliance 
and SHEQ programs.  
• Linde businesses record worldwide incidents that 
occur. A root cause evaluation is performed, a report 
is provided to Executive Leadership and best 
practices are shared. Multiple actions are taken to 
prevent repetition.  
Employees
— Labor at 
operations    
and offices 
• Flexible working-time models (where possible). 
• Market-rate compensation. 
• Wide-ranging measures to promote health and wellbeing at company sites (e.g., medical 
check-ups, training on stress management lifestyle options, availability of fitness centers). 
• No actions required as no issues occurred that would 
require measures beyond the already established 
mitigation plans. 
Employees—non-
discrimination at 
operations and offices 
• Diversity & Inclusion (D&I) initiatives to enhance respect and diversity, including 
worldwide training in the CBI, D&I principles and policies, unconscious bias.  
• Corporate goal established to increase the proportion of women overall and in 
management; monthly review with business and functional leaders and corporate 
management; Integrity Hotline (3). 
• A range of avenues provided to report potential discrimination issues, including 
anonymously through the Integrity Hotline. All employees receive training in this. 
• No actions required as the company received no 
indications of human rights violations that would 
require measures beyond the already established 
mitigation plans; the company has no reports or 
knowledge of any systematic discrimination.  
• Verified misconduct is not tolerated and results in 
appropriate disciplinary measures, up to and 
including termination of employment. 
Contractors & Suppliers (5) 
• Where applicable, general procurement Terms & Conditions (Ts&Cs) (4) include Linde’s 
Supplier Code of Conduct (SCOC). By accepting applicable Ts&Cs, the supplier 
acknowledges Linde's SCOC and is required to comply with the SCOC (e.g., through self-
assessments). 
• As part of the standard documentation for all new and renewing contractors, suppliers 
under applicable Ts&Cs must confirm conformance with the SCOC and with Linde’s CBI or 
equivalent policies of their own.   
• Contractors working at Linde plants are required to receive safety induction training. 
• Linde is committed to maintaining long-term relationships with its suppliers where they 
contribute continued business value. Certain suppliers are audited on a planned schedule 
and on a broad scope. If deviations are discovered, Linde is committed to working with 
suppliers on remedies through capacity-building, education and training. Continued, 
material and/or willful non-conformance are grounds for contract termination. 
• Linde may inspect or appoint a third-party inspector if it believes a supplier may be in 
material breach of the SCOC. Material breaches of Linde’s applicable Ts&Cs include, but are 
not limited to, incidents of forced or child labor, corruption and bribery, and failure to 
comply with the SCOC’s environmental protection requirements. 
• Integrity Hotline (3) provides various ways of reporting potential issues for employees or 
third parties. 
• No remediation actions as the company received no 
indications of human rights violations that would 
require measures beyond the already established 
mitigation plans.  
• In case of material breach of the SCOC, Linde’s Ts&Cs 
note that may terminate the business relationship, 
subject to contract conditions or other rights or legal 
grounds. 
 
Applicable 
Customers 
• Product safety management steers product stewardship. 
• Worldwide tracking of relevant products and their application with respect to potential 
health and environmental impacts. 
• Safety Data Sheets provided in >40 languages to inform customers about relevant safety 
measures. 
• Integrity Hotline (3) provides various ways of reporting potential issues for employees or 
third parties. 
• No actions required beyond the already established 
mitigation plans. 
 
Communities where 
Linde invests and 
operates 
• Linde connects with community members by fostering activities that support community 
life and development, principally through Linde’s employee Community Engagement 
activities.  
• A new SD 2028 target is that the U.S. engineering organization conducts community 
relations outreach as part of pre-project planning.  
• Integrity Hotline (3) provides various ways of reporting potential issues for employees or 
third parties. 
• No actions required beyond the already established 
mitigation plans. 
 
1) Health, Safety and Environmental (HSE) Policy: https://www.linde.com/about-linde/safety-and-environment 
2) CBI: https://www.linde.com/-/media/linde/merger/documents/corporate-governance/code-of-business-integrity.pdf?la=en&rev=404a1922cef8448ea3c9342d28d94d02 
3) Linde Integrity Hotline information is provided at: https://www.linde.com/about-linde/sustainable-development/reporting-center. 
4) Linde’s Procurement Terms & Conditions are available at: https://www.linde.com/-/media/linde/merger/documents/global-
procurement/linde_general_terms_and_conditions_of_purchase_global-master.pdf?la=en.  
5) Additional activity and reporting are provided for potential suppliers of materials from conflict zones. This is reported annually in Linde’s Form SD and in its Sustainable Development Report, 
both posted on Linde’s website at: http://www.linde.com. 
SOC (17): Human Rights Due Diligence Process  414-2

Linde 2022 Sustainable Development Report 
109
415-1 Total value of political contributions by country and recipient/beneficiary
Linde does not make any political contributions as a company, neither to political parties nor candidates. 
In the U.S., employees have formed a political action committee (PAC). Under the umbrella of this independent registered committee, employees collect 
donations to politicians, political parties and associations and make their own decisions as to how the funds are used. The PAC Executive Committee has 
broad employee representation and approves all political contributions made on behalf of the PAC. The Linde PAC is governed by a series of internal 
policies and adheres to a strict set of by-laws. Following the merger, the PAC for Linde GmbH (previously Linde AG) North America was terminated in 
2019, and all activities were conducted through the Praxair PAC, which is now the Linde PAC. In 2022 to the beginning of 2023, total PAC contributions 
totaled $6.500 to local, state and federal candidates for elected office representing both political parties. (Scope: U.S., not including Lincare.)
Policy-related data reported below includes contributions to political campaigns (from the Linde PAC), and Linde’s contributions to trade associations,
tax-exempt organizations and lobbying firms. In 2022, the total contribution was approximately $3 million, of which more than half was for trade 
associations and tax-exempt organizations.  The actual amounts of the memberships that relate to policy is significantly less. See SOC (18) and SOC (19).
There was no spending on ballot measures or referendums. Political contributions receipts and disbursements are reported in detail and disclosed 
publicly. This detail can be found on the U.S. Federal Elections Commission website at:
https://www.fec.gov/data/committee/C00283440/?cycle=2022.
Linde’s political contributions policy is provided at: https://www.linde.com/-/media/linde/merger/documents/compliance-policies/political-
contributions-lobbying-policy.pdf?la=en.
Public Advocacy Issues
The two largest public policy advocacy issues for 2022 related to the promotion of clean hydrogen production and carbon capture policies.
Decarbonization is a priority for Linde, with the goal of investing in decarbonization technologies in large capital projects, where the primary aim of 
Linde and/or its customers is to reduce GHG emissions or advance the use of low-carbon fuels and energy. 
See the Prioritizing Clean Energy and the Performance Towards Targets sections for more details.
Global progress and adoption of hydrogen and other alternatives to fossil fuels is key to global reduction of GHGs and Linde’s commitment to its own 
climate change targets.  Today, Linde has the largest liquid hydrogen production capacity and distribution system in the world. It also operates the 
world’s first commercial high-purity hydrogen storage cavern, which, coupled with an unrivaled pipeline network of approximately 1000 kilometers, 
enables the company to reliably supply our customers. With more than 200 hydrogen refueling stations and 80 hydrogen electrolysis plants installed 
worldwide, Linde is at the forefront of the transition to clean hydrogen and clean energy and includes decarbonization investments within its SD 2028 
targets.
The company is developing several carbon capture and sequestration projects, a key part of the strategy for 35 percent absolute GHG reduction by 
2035.  
For more information on Linde’s policy, also see its CDP Climate Change Response, which will be published at the end of July, at: 
https://www.linde.com/-/media/linde/merger/documents/sustainable-development/2023-cdp-response-climate-change.pdf.
Trade Associations
In addition to reporting political contributions, Linde also reports on trade associations in which the company is a member. See the Memberships of 
Associations section.  Two of the largest trade associations in which the company is a member include the ACC and Compressed Gas Association (CGA).

110
Linde 2022 Sustainable Development Report 
415-1
Political Contributions
2019
2020
2021
2022 
Political Contributions (USD)
0
0 
0 
0 
SOC (18): Political Contributions
Units: USD
Policy-Related Spending
2019
2020
2021
2022 
Employee Contributions from PAC
$13
$19
$10
$7 
Expenses for Memberships in Trade 
Associations and Tax-exempt 
Organizations* and Lobbying Firms
$1,487
$3,809
$3,329
$3,053
Total 
$1,500
$3,828
$3,339
$3,060
SOC (19): Policy-Related Spending
Units: USD, thousands
* Includes policy-related portion of membership only
416-1 Assessment of the health and safety impacts of product and service categories
Minimizing Product Risk
Linde has a team of business, engineering, operations and safety professionals that examine the potential environmental, health and safety risks of 
every new product. The entire life cycle of the product — from raw material procurement through manufacturing, distribution, use and disposal — is 
reviewed. 403-7
Significant product or service categories are covered by and assessed for compliance with these procedures.
• Risk Review: Identify the potential risks in each phase of the product's lifecycle and the design features and management systems that minimize 
those risks.
• Product Design Safety: Consider how a product may be used or misused, and identify design features that could mitigate potential hazards.
• Procurement Specification and Control: Verify compliance with purchased material requirements and specifications.
• Manufacturing Control: Establish procedures and train personnel to ensure consistent product quality within product specifications.
• Distribution and Installation Control: Establish procedures and train personnel to ensure safe product deliveries, storage and customer application.
• Hazard Communication: Communicate information on the safe use and handling of each product in a timely manner through appropriate use of 
Safety Data Sheets (SDSs), product labeling, product use instructions, customer training and support.
• Product Disposal: Establish procedures to identify products that are no longer suitable for customer use and refurbish, replace or dispose of them in 
an environmentally safe manner.
• Incident Reporting and Investigation: Report, investigate and analyze incidents involving product misuse and disposal to learn more about product 
risks and to take corrective action.

Linde 2022 Sustainable Development Report  
111 
 
Product Responsibility 
Stage 
Health and safety impacts of products and services are assessed  
for improvement at all product lifecycle stages 
Development of product concept 
Product Design Safety: Design reviews consider the ways that the product may be used or 
misused and include design features that mitigate associated hazards and help protect 
customer safety. 
Risk Review: During Linde's product risk review process, new products are evaluated to 
identify potential health, safety and environmental risks associated with each phase of the 
product's life, and to identify product design features and management systems that will 
adequately control those risks. 
R&D 
R&D evaluates commercialization projects, from ideation to launch, for environmental and 
health and safety impacts. 
Certification 
Linde's product stewardship conforms to the RCMS and is certified to applicable sections in 
the standard. 
Manufacturing and production 
Manufacturing control procedures are established, and personnel involved in the 
manufacturing process are trained to help ensure consistent product quality within product 
specifications. 
Marketing and promotion 
Procurement Specification and Control: The specifications for materials purchased from 
others are communicated to suppliers, and compliance with those requirements is 
adequately verified.  
Linde's program on Safety Leadership: Training, Resources, and Personal Commitment, 
provides additional details. 
Storage distribution and supply 
Distribution and Installation Control: Procedures are established, and personnel involved in 
product distribution and customer site equipment installation are trained to help ensure 
safe product deliveries, storage and customer application. 
Use and service 
Incident Reporting and Investigation: Incidents involving misuse and disposal of products 
are reported, investigated and analyzed to learn more about product risks and, if 
necessary, provide a basis for corrective action. 
Hazard Communication: Information on the safe use and handling of each product, 
together with relevant health, safety and environmental protection information, is 
communicated to the customer in a timely manner through appropriate use of SDSs, 
product labeling, product use instructions, customer training and support upon request. 
Product Recall: Procedures are established to help ensure that products already in the 
marketplace can be recalled or upgraded, if necessary, when previously unidentified risks 
associated with those products are discovered. 
Disposal, re-use or recycling 
Product Disposal: When applicable, procedures are established to identify products or 
product components in inventory that are no longer suitable for customer use and, as 
appropriate, to refurbish, replace or dispose of them in an environmentally safe manner. 
SOC (20): Product Responsibility

112
Linde 2022 Sustainable Development Report 
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services
For 2022, the company is not aware of any reported substantial incidents of non-compliance with regulations or voluntary codes concerning the health 
and safety impacts of products and services during their lifecycle. 
417-1 Type of product and service information required by the organization's procedures for product and service 
information and labeling, and percentage of significant product and service categories subject to such information 
requirements
Linde's Responsible Care Policy commits the company’s organizations to "work with customers, carriers, suppliers, distributors, employees and 
contractors to foster the safe and secure use, transport and disposal of chemicals and provide hazard and risk information that can be accessed and 
applied in their operations and products." 
One hundred percent of Linde's significant product and service categories have processes in place with requirements for product and service 
information and labeling.
• SDSs are prepared in accordance with either U.S. or European directives and are region- or country-specific. Activities required for compliance with 
the Global Harmonized System (GHS) for Classification and Labeling are being implemented.
• REACH and Chemicals of Concern: REACH and CLP regulations promulgated by the European Union require complete information on the chemical 
properties, hazard profile and uses of all products manufactured or imported into Europe. The company tracks the status of all substances that must
be registered through the European Chemicals Industry Association's REACH website. 
Toxic Substances Control Act (TSCA) and Prioritized Chemicals: Linde is subject to and in compliance with the Frank R. Lautenberg Chemical Safety for the 
21st Century Act, which requires risk-based chemical assessments and increased public transparency for chemical information.
417-2 Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service
information and labeling, by type of outcomes
The company is not aware of a significant, incidence of non-compliance with regulations or voluntary codes concerning Linde product and service 
information and labeling in 2022 that would have a material adverse effect.
418-1 Substantiated complaints received concerning breaches of customer privacy
Linde's CBI has a section on data protection that defines how important it is for employees to follow the law and comply with company procedures, 
protocols and guidelines. This issue has been strongly prioritized in recent years because of new complexities being created by the proliferation of 
electronic communication. Due to the high priority, policies and training are provided. 2022 Annual Report (10K), page 10, is publicly available and 
identifies the risk regarding information related to technology systems, network failures and breaches.
Dedicated cybersecurity teams conduct surveillance for potential threats and implement both procedural and technological controls to protect data and 
to ensure safe, uninterrupted operations. There are also training programs for employees and cybersecurity awareness programs. Starting in 2023, 
Linde provides data privacy awareness training as part of its offerings for employees. As far as the company can determine, there have not been 
substantiated complaints regarding breaches of customer privacy and losses of data for 2022.
Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of 
products and services 2-27
The company is unaware of any significant penalties imposed in 2022 resulting from the use of its gas products.

Linde 2022 Sustainable Development Report  
113 
 
Assurance 2-5 
The Letter from the auditor follows on pages 114–115.

1178 Broadway, 3rd Floor
New York, NY  10001
646-499-0083
www.CarbonVerificationService.com
Page 1 of 2
Linde, Inc. – Assurance Statement, 2022 Data
July 5, 2023
(Amended July 17, 2023)
To the Management of Linde, Inc.:
Carbon Verification Service, LLC was engaged by Linde, Inc. to provide assurance of its global 2022 Key Performance Indicators 
(KPI) and other social metrics. 2022 was the thirteenth consecutive year that Carbon Verification Service was retained by the 
company to verify its KPIs. (Carbon Verification Service was retained eight years by Praxair prior to the merger).  Upon being 
retained, Carbon Verification Service conducted a conflict-of-interest review to ensure that its review would be free of bias and 
would be done on an independent basis. Carbon Verification Service provides only verification and auditing services to its 
clients, including Linde, Inc., to avoid conflict of interest concerns. Carbon Verification Service is not owned or operated by any 
other entity.
The objective of the verification was to provide reasonable assurance of certain reported KPIs and limited assurance of other
reported KPI values and to assess the accuracy, completeness, relevance, consistency and transparency of Linde, Inc.'s 
information and assertions.  Carbon Verification Service assessed conformance of Linde, Inc.’s GHG emission inventory with The
Greenhouse Gas Protocol.  The level of assurance provided for each KPI is specified in the table, below.
The verification protocol employed for verification of Linde, Inc.’s 2022 GHG emissions was ISO 14064-3 
(2006): Specification with guidance for the validation and verification of greenhouse gas assertions, and is consistent 
with the requirements for ISAE 3000.  Consensus protocols for the verification of the KPI metrics, other than GHG emissions,
do not currently exist. Carbon Verification Service utilized the same verification principles prescribed by ISAE 3000 to guide the
verification of this data.
Carbon Verification Service, LLC reviewed selected quantitative KPIs.  The verification was based on desk audits of data from 46
sites that were, as in past years, selected so as to be representative of Linde, Inc.'s global geographies and businesses.  In-person 
site visits were conducted at the Whiting, Indiana Hydrogen plant and the Cantarell, Mexico Air Separation Plant.  In addition, 
one virtual site visit was conducted at the Air Separation Plant in Yantai, China.  We did not review all information and supporting 
documentation associated with the KPIs for all of Linde, Inc.’s global locations and facilities.
Linde, Inc. management is responsible for the reported KPIs and for the process of assembling the data upon which the reported 
KPI values are based.
Based upon the verification work performed from March through May 2023, there is no evidence that Linde, Inc.’s KPI data 
assertions, which appear in the table below, are not materially correct and are not a fair representation of data and information
and have not been prepared in accordance with accepted standards and practice.
For Carbon Verification Service, LLC
James J. Groome
Sunil Pandey
Lead Verifier
Technical Reviewer
114
Linde 2021 Sustainable Development Report

1178 Broadway, 3rd Floor
New York, NY  10001
646-499-0083
www.CarbonVerificationService.com
Page 2 of 2
Linde, Inc. - V erification Statement, 2022 Data
LIN DE , IN C . ’ S ASSE R TIO N S
Linde, Inc. reported the following eKPI values:
Metric
2022 V al ue
U nits of Measure
Lev el  of 
Assurance
GHG Emissions Scope 1 
16,813,000
Metric Tons CO2e
Reasonable
GHG Emissions Scope 2 (market-based)
21,981,000
Metric Tons CO2e
Reasonable
Proportion of reported Scope 1 and 2 emissions verified 
100
%
Limited
Scope 2 Emissions (market-based) Year-over-Year Change
-6.8
%
Limited
GHG Emissions Scope 3 - Contractor D riving 
573,000
Metric Tons CO2e
Limited
Total Electricity Consumption
41,937,000
MWh
Reasonable
Active Renewable Electricity Consumption*   
3,316,000
MWh
Reasonable
Passive Renewable Electricity Consumption*  
9,236,000
MWh
Reasonable
Other Low Carbon Electricity Consumption (nuclear)*  
5,469,000
MWh
Reasonable
Fossil fuel-based Electricity Consumption*  
23,916,000
MWh
Reasonable
Steam Consumption
10,027,000
MWh
Reasonable
Non-renewable Fuel Consumption 
19,707,000
MWh
Reasonable
Non-renewable Energy Consumption 
68,355,000
MWh
Reasonable
NOx Emissions 
11,521
Metric Tons
Limited
SOx Emissions 
779
Metric Tons
Limited
VOC Emissions
931
Metric tons
Limited
Total Non-hazardous Waste Generated
55,000
Metric tons
Limited
Non-hazardous Waste Used/  Recycled/ Sold
33,900
Metric tons
Limited
Non-hazardous Waste D isposed
21,200
Metric tons
Limited
Total Hazardous Waste Generated
22,560
Metric tons
Limited
Hazardous waste recycled/ reused not including that which is marketable/ sold
4,050
Metric tons
Limited
Hazardous waste disposed
18,510
Metric tons
Limited
Hazardous waste recycled/ reused-estimated marketable/ sold
4,050
Metric tons
Limited
Total (Solid +  Hazardous) Waste Not Landfilled from Z ero Waste Program
225,000,000
Pounds
Limited
Municipal fresh water withdrawal 
58,000,000
Cubic meters
Limited
Fresh surface water withdrawal 
385,400,000
Cubic meters
Limited
Fresh ground water withdrawal
10,400,000
Cubic meters
Limited
Fresh once-through cooling water returned to surface water sources
350,000,000
Cubic meters
Limited
Total net fresh water consumption 
103,900,000
Cubic meters
Limited
Net fresh water consumption in water-stressed areas
16,400,000
Cubic meters
Limited
Chemical Oxygen D emand D ischarged
1,900
Metric Tons
Limited
Fatalities, Employees
0
Number of Fatalities
Limited
Fatalities, Contractors
1
Number of Fatalities
Limited
Employee Lost Time Injury Frequency Rate 
0.24
Lost time injuries per 200,000 hours worked
Reasonable
Employee Lost Time Injury Frequency Rate 
1.20
Lost time injuries per 1,000,000 hours worked
Reasonable
Occupational Illness Frequency Rate – Employees and Contractors
0.002
Occupational illnesses per 200,000 hours worked
Limited
Occupational Illness Frequency Rate – Employees and Contractors
0.009
Occupational illnesses per 1,000,000 hours worked
Limited
Construction Contractor Lost Time Injury Frequency Rate
0.029
Lost time injuries per 200,000 hours worked
Limited
Construction Contractor Lost Time Injury Frequency Rate
0.146
Lost time injuries per 1,000,000 hours worked
Limited
Tier 1 Process Safety Events 
0.026
Number of events per 200,000 hours worked
Limited
Tier 1 Process Safety Events 
0.132
Number of events per 1,000,000 hours worked
Limited
Percent Females Employed
28
%  of Global Employees
Limited
Community Engagement: cash raised or donated by employees and facilities. 
More than 
3,000,000
USD
Limited
Community Engagement: cash raised or donated by employees and facilities, 
and including in kind donations.
More than 
3,500,000
USD
Limited
* These eKPI metrics were not fully verified;  they are calculated from the verified total electricity consumption value.
115
Linde 2021 Sustainable Development Report

116
Linde 2022 Sustainable Development Report 
GRI Content Index
Linde has reported in accordance with the GRI Standards for the period January 1, 2022 to December 31, 2022.  
For the Content Index - Essentials Service, GRI Services reviewed that the GRI content index is clearly presented, in a manner consistent with the 
Standards, and that the references for disclosures 2-1 to 2-5, 3-1 and 3-2 are aligned with the appropriate sections in the body of the report.

Linde 2022 Sustainable Development Report  
117 
 
GRI Standard 
Disclosure 
Direct Answer  
OR Page number(s) and/or 
URL(s) 
Omission 
Part Omitted /Reason / Explanation 
GRI 1: Foundation 2021 
General Disclosures 
GRI 2: General Disclosures 
2021 
Organizational profile 
2-1 Organizational details 
See pages 4 and 5 of the 2022 
Annual Report (10K) at: 
https://investors.linde.com/-
/media/linde/investors/docu
ments/full-year-financial-
reports/2022-linde-annual-
report-to-
shareholders.pdf?la=en. 
 
2-2 Entities included in the 
organization’s sustainability 
reporting 
See Sustainable Development 
Report, page 14. 
 
2-3 Reporting period, 
frequency and contact point 
Linde reports annually, and this 
report covers the period from 
January 1, 2022 to December 
31, 2022.   
Contact:                   
Tamara E. Brown, Vice 
President, Sustainability, Linde     
Email: tamara.brown@linde.com    
or sustainable.development@linde.com 
Telephone: 203-837-2201 
 
2-4 Restatements of 
information 
See Sustainable Development 
Report, page 15. 
 
2-5 External assurance 
See Sustainable Development 
Report, page 113.   
 
2-6 Activities, value chain 
and other business 
relationships 
See Sustainable Development 
Report, pages 10-13; see also 
204-1, pages 53-54. 
See also pages 4–5 of the 2022 
Annual Report (10K) at: 
https://investors.linde.com/-
/media/linde/investors/doc
uments/full-year-financial-
reports/2022-linde-annual-
report-to-
shareholders.pdf?la=en.       
See also pages  22–26 of the 
2022 Annual Report (10K) at: 
https://investors.linde.com/-
/media/linde/investors/docu
ments/full-year-financial-
reports/2022-linde-annual-
report-to-
shareholders.pdf?la=en. 
 
2-7 Employees 
See Sustainable Development 
Report, Section 401-1, page

118 
Linde 2022 Sustainable Development Report  
 
80; see also page 6 and 7 of 
the 2022 Annual Report (10K) 
at: 
https://investors.linde.com/-
/media/linde/investors/docu
ments/full-year-financial-
reports/2022-linde-annual-
report-to-
shareholders.pdf?la=en. 
2-8 Workers who are not 
employees 
See Sustainable Development 
Report Section 204-1, pages 
53–54. 
 
2-9 Governance structure 
and composition 
See Sustainable Development 
Report, page 33. See also 
https://www.linde.com/abo
ut-linde/board-of-directors. 
 
2-10 Nomination and 
selection of the highest 
governance body 
See pages 21 and 29 of 
Linde’s Proxy Statement at: 
https://irpages2.eqs.com/w
ebsites/lindeplc/English/321
0/us-sec-
filing.html?secFilingId=958b5f
ff-2966-427c-8cb6-
c31bcb7e37b5&shortDesc=Pr
oxy%20Statement%20%28de
finitive%29&format=html. 
 
2-11 Chair of the highest 
governance body 
See pages 8 and 14 of Linde’s 
Proxy Statement at: 
https://irpages2.eqs.com/w
ebsites/lindeplc/English/321
0/us-sec-
filing.html?secFilingId=958b5f
ff-2966-427c-8cb6-
c31bcb7e37b5&shortDesc=Pr
oxy%20Statement%20%28de
finitive%29&format=html. 
 
2-12 Role of the highest 
governance body in 
overseeing the management 
of impacts 
See pages 10–12, 15 and 17 
of Linde’s Proxy Statement at: 
https://irpages2.eqs.com/w
ebsites/lindeplc/English/321
0/us-sec-
filing.html?secFilingId=958b5f
ff-2966-427c-8cb6-
c31bcb7e37b5&shortDesc=Pr
oxy%20Statement%20%28de
finitive%29&format=html. 
 
2-13 Delegation of 
responsibility for managing 
impacts 
See page 11 of Linde’s Proxy 
Statement at: 
https://irpages2.eqs.com/w
ebsites/lindeplc/English/321
0/us-sec-
filing.html?secFilingId=958b5f
ff-2966-427c-8cb6-
c31bcb7e37b5&shortDesc=Pr
oxy%20Statement%20%28de
finitive%29&format=html. 
 
2-14 Role of the highest 
governance body in 
sustainability reporting 
See page 2 of Linde’s 
Sustainability Committee’s 
Charter at 
https://www.linde.com/-
/media/linde/merger/docu
ments/corporate-

Linde 2022 Sustainable Development Report  
119 
 
governance/sustainability-
committee-charter.pdf?la=en. 
2-15 Conflicts of interest 
See pages 19–20 of Linde’s 
Proxy Statement at: 
https://irpages2.eqs.com/w
ebsites/lindeplc/English/321
0/us-sec-
filing.html?secFilingId=958b5f
ff-2966-427c-8cb6-
c31bcb7e37b5&shortDesc=Pr
oxy%20Statement%20%28de
finitive%29&format=html. 
 
2-16 Communication of 
critical concerns 
See page 17 of Linde’s Proxy 
Statement at: 
https://irpages2.eqs.com/w
ebsites/lindeplc/English/321
0/us-sec-
filing.html?secFilingId=958b5f
ff-2966-427c-8cb6-
c31bcb7e37b5&shortDesc=Pr
oxy%20Statement%20%28de
finitive%29&format=html.  
See also page 2 of Linde’s 
Audit Committee’s Charter at 
https://www.linde.com/-
/media/linde/merger/docu
ments/corporate-
governance/audit-
committee-charter.pdf?la=en.  
See also 
http://www.linde.com/about
-linde/sustainable-
development/reporting-
center/hotline-reports. 
 
2-17 Collective knowledge of 
the highest governance body 
See pages 29 and 30–31 of 
Linde’s Proxy Statement at: 
https://irpages2.eqs.com/w
ebsites/lindeplc/English/321
0/us-sec-
filing.html?secFilingId=958b5f
ff-2966-427c-8cb6-
c31bcb7e37b5&shortDesc=Pr
oxy%20Statement%20%28de
finitive%29&format=html.   
 
2-18 Evaluation of the 
performance of the highest 
governance body 
See pages 15–16 of Linde’s 
Proxy Statement at: 
https://irpages2.eqs.com/w
ebsites/lindeplc/English/321
0/us-sec-
filing.html?secFilingId=958b5f
ff-2966-427c-8cb6-
c31bcb7e37b5&shortDesc=Pr
oxy%20Statement%20%28de
finitive%29&format=html.   
 
2-19 Remuneration policies 
See pages 46–53 and 56 of 
Linde’s Proxy Statement at: 
https://irpages2.eqs.com/w
ebsites/lindeplc/English/321
0/us-sec-
filing.html?secFilingId=958b5f
ff-2966-427c-8cb6-
c31bcb7e37b5&shortDesc=Pr
oxy%20Statement%20%28de
finitive%29&format=html.

120 
Linde 2022 Sustainable Development Report  
 
 
2-20 Process to determine 
remuneration 
See pages 53–60 of Linde’s 
Proxy Statement at: 
https://irpages2.eqs.com/w
ebsites/lindeplc/English/321
0/us-sec-
filing.html?secFilingId=958b5f
ff-2966-427c-8cb6-
c31bcb7e37b5&shortDesc=Pr
oxy%20Statement%20%28de
finitive%29&format=html.   
 
2-21 Annual total 
compensation ratio 
See pages 88 and 65 of 
Linde’s Proxy Statement at: 
https://irpages2.eqs.com/w
ebsites/lindeplc/English/321
0/us-sec-
filing.html?secFilingId=958b5f
ff-2966-427c-8cb6-
c31bcb7e37b5&shortDesc=Pr
oxy%20Statement%20%28de
finitive%29&format=html.   
 
2-22 Statement on 
sustainable development 
strategy 
See Sustainable Development 
Report, pages 4–5 and 8. 
 
2-23 Policy commitments 
See Sustainable Development 
Report, pages 10 and 14. See 
also  
https://www.linde.com/abo
ut-linde/vision-mission-
values.  
See also pages 8 and 9 of the 
Code of Business Integrity at 
https://www.linde.com/-
/media/linde/merger/docu
ments/compliance-
policies/code-of-business-
integrity.pdf?la=en. 
See also Linde’s Human Rights 
Policy at 
https://www.linde.com/sust
ainable-
development/policies-and-
position-statements/human-
rights-policy. 
 
2-24 Embedding policy 
commitments 
See Sustainable Development 
Report, Section 205-2, page 
55. 
 
2-25 Processes to remediate 
negative impacts 
See Sustainable Development 
Report, pages 48, 57 and 79. 
 
2-26 Mechanisms for seeking 
advice and raising concerns 
See Linde’s Integrity Line at 
https://secure.ethicspoint.eu
/domain/media/en/gui/368
79/index.html   
 
2-27 Compliance with laws 
and regulations 
See Sustainable Development 
Report, pages 59 and 112. 
 
2-28 Membership 
associations 
See Sustainable Development 
Report, page 40.

Linde 2022 Sustainable Development Report  
121 
 
2-29 Approach to 
stakeholder engagement 
See Sustainable Development 
Report, pages 37–39 and 41–
43.   
 
2-30 Collective bargaining 
agreements 
See Sustainable Development 
Report, Section 402-1, page 
82. 
 
 
 
 
 
 
 
GRI Standard 
Disclosure 
Page number(s) and/or 
URL(s) 
Omission 
Part Omitted /Reason / Explanation 
Material Topics 
GRI 3: Material  
Topics 2021 
3-1 Process to determine 
material topics 
See Sustainable Development 
Report, pages 14–15. 
 
3-2 List of material topics 
See Sustainable Development 
Report, pages 47, 57, 78. 
 
Economic Performance 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 47–48.  
GRI 201: Economic 
Performance 2016 
201-1 Direct economic value 
generated and distributed 
See Sustainable Development 
Report, pages 49–50. 
201-2 Financial implications 
and other risks and 
opportunities due to climate 
change 
See Sustainable Development 
Report, page 51. 
201-3 Defined benefit plan 
obligations and other 
retirement plans 
See Sustainable Development 
Report, page 51. 
 
201-4 Financial assistance 
received from government 
See Sustainable Development 
Report, page 51. 
 
Market Presence 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 47–48. 
GRI 202: Market Presence 
2016 
202-1 Ratios of standard entry 
level wage by gender 
compared to local minimum 
wage 
See Sustainable Development 
Report, page 51. 
 
202-2 Proportion of senior 
management hired from the 
local community 
See Sustainable Development 
Report, page 52. 
Indirect Economic Impacts 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 47–48.

122 
Linde 2022 Sustainable Development Report  
 
GRI 203: Indirect Economic 
Impacts 2016 
203-1 Infrastructure 
investments and services 
supported 
See Sustainable Development 
Report, page 52.   
203-2 Significant indirect 
economic impacts 
See Sustainable Development 
Report, pages 52–53. 
Procurement Practices 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 47–48. 
GRI 204: Procurement 
Practices 2016 
204-1 Proportion of spending 
on local suppliers 
See Sustainable Development 
Report, pages 53–54. 
 
 
Anti-corruption 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 47–48. 
GRI 205: Anti-corruption 
2016 
205-1 Operations assessed for 
risks related to corruption 
See Sustainable Development 
Report, page 55. 
205-2 Communication and 
training about anti-corruption 
policies and procedures 
See Sustainable Development 
Report, page 55. 
205-3 Confirmed incidents of 
corruption and actions taken 
See Sustainable Development 
Report, page 55. 
Anti-competitive Behavior 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 47–48. 
 
GRI 206: Anti-competitive 
Behavior 2016 
206-1 Legal actions for anti-
competitive behavior, anti-
trust and monopoly practices 
See Sustainable Development 
Report, page 55. 
 
Tax 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 47–48. 
 
GRI 207: Tax 2019 
207-1 Approach to tax 
See Sustainable Development 
Report, page 49. 
 
207-2 Tax governance, 
control, and risk management 
See Sustainable Development 
Report, page 49.

Linde 2022 Sustainable Development Report  
123 
 
207-3 Stakeholder 
engagement and 
management of concerns 
related to tax 
See Sustainable Development 
Report, page 49. 
 
207-4 Country-by-country 
reporting 
See pages 22 and 59 of the 
2022 Annual Report (10K) at: 
https://investors.linde.com/-
/media/linde/investors/docu
ments/full-year-financial-
reports/2022-linde-annual-
report-to-
shareholders.pdf?la=en. 
 
Environmental  
Materials 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 57–59. 
 
GRI 301: Materials 2016 
301-1 Materials used by 
weight or volume 
See Sustainable Development 
Report, page 60. 
 
301-2 Recycled input 
materials used 
See Sustainable Development 
Report, pages 60–61. 
 
301-3 Reclaimed products and 
their packaging materials 
See Sustainable Development 
Report, page 61. 
 
Energy 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 57–59. 
 
GRI 302: Energy 2016 
302-1 Energy consumption 
within the organization 
See Sustainable Development 
Report, pages 61–63. 
 
302-2 Energy consumption 
outside of the organization 
See Sustainable Development 
Report, page 63. 
 
302-3 Energy intensity 
See Sustainable Development 
Report, page 63. 
302-4 Reduction of energy 
consumption 
See Sustainable Development 
Report, page 63. 
Water 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 57–59. 
GRI 303: Water and 
Effluents 2018 
303-1 Interactions with water 
as a shared resource 
See Sustainable Development 
Report, page 63. 
303-2 Management of water 
discharge-related impacts 
See Sustainable Development 
Report, page 63. 
303-3 Water withdrawal  
See Sustainable Development 
Report, pages 64–66.

124 
Linde 2022 Sustainable Development Report  
 
303-4 Water discharge 
See Sustainable Development 
Report, pages 64–66. 
 
303-5 Water consumption 
See Sustainable Development 
Report, pages 64–66. 
 
 
Biodiversity 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 57–59. 
GRI 304: Biodiversity 2016 
304-1 Operational sites 
owned, leased, managed in, 
or adjacent 
to, protected areas and areas 
of high biodiversity value 
outside protected areas 
See Sustainable Development 
Report, page 66. 
 
304-2 Significant impacts of 
activities, products and 
services 
on biodiversity 
See Sustainable Development 
Report, page 66. 
 
304-3 Habitats protected or 
restored 
See Sustainable Development 
Report, page 66. 
 
304-4 IUCN Red List species 
and national conservation list 
species with habitats in areas 
affected by operations 
See Sustainable Development 
Report, page 66. 
 
Emissions 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 57–59. 
GRI 305: Emissions 2016 
305-1 Direct (Scope 1) GHG 
emissions 
See Sustainable Development 
Report, pages 67–68. 
 
305-2 Energy indirect (Scope 
2) GHG emissions 
See Sustainable Development 
Report, page 68. 
 
305-3 Other indirect (Scope 3) 
GHG emissions 
See Sustainable Development 
Report, pages 69–72. 
 
305-4 Greenhouse gas (GHG) 
emissions intensity 
See Sustainable Development 
Report, page 73. 
305-5 Reduction of 
greenhouse gas (GHG) 
emissions 
See Sustainable Development 
Report, page 73. 
305-7 NOX, SOX, and other 
significant air emissions 
See Sustainable Development 
Report, page 74. 
Effluents and Waste 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 57–59.

Linde 2022 Sustainable Development Report  
125 
 
GRI 306: Waste 2020 
306-1 Waste generation and 
significant waste-related 
impacts 
See Sustainable Development 
Report, pages 74–75. 
  
306-2 Management of 
significant waste-related 
impacts 
See Sustainable Development 
Report, pages 74–75. 
 
306-3 Waste generated 
See Sustainable Development 
Report, pages 74–75. 
 
306-4 Waste diverted from 
disposal 
See Sustainable Development 
Report, pages 74–75. 
 
306-5 Waste directed to 
disposal 
See Sustainable Development 
Report, pages 74–75. 
 
Supplier Environmental Assessment 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 47–48. 
 
GRI 308: Supplier 
Environmental Assessment 
2016 
308-1 New suppliers that 
were screened using 
environmental criteria 
See Sustainable Development 
Report, page 76. 
 
308-2 Negative 
environmental impacts in the 
supply chain and actions 
taken 
See Sustainable Development 
Report, page 76. 
 
Social  
Employment 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 78–79.  
GRI 401: Employment 2016 
401-1 New employee hires 
and employee turnover 
See Sustainable Development 
Report, page 80. 
Partial omission. Rates of new hires are not 
disclosed. Also, voluntary turnover is 
disclosed, but not reported otherwise or by 
age group or by minority group.  
Reason: Confidentiality constraints. Linde 
considers additional information regarding 
human resources data as business 
confidential and does not disclose this 
publicly. 
 
401-2 Benefits provided to 
full-time employees that are 
not provided to temporary or 
part-time employees 
See Sustainable Development 
Report, page 81. 
 
 
401-3 Parental leave 
See Sustainable Development 
Report, page 81. 
 
Labor/Management Relations 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 78–79.

126 
Linde 2022 Sustainable Development Report  
 
GRI 402: Labor/ 
Management Relations 
2016 
402-1 Minimum notice periods 
regarding operational 
changes 
 
 
See Sustainable Development 
Report, page 82. 
 
 
 
Occupational Health and Safety 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 78–79. 
GRI 403: Occupational 
Health and Safety 2018 
403-1 Occupational health 
and safety management 
system 
See Sustainable Development 
Report, pages 78–79. 
 
403-2 Hazard identification, 
risk assessment, and incident 
investigation 
See Sustainable Development 
Report, pages 78–79. 
 
403-3 Occupational health 
services 
See Sustainable Development 
Report, pages 78–79 and 81. 
 
403-4 Worker participation, 
consultation, and 
communication on 
occupational health and 
safety 
See Sustainable Development 
Report, pages 78–79 and 82.  
 
403-5 Worker training on 
occupational health and 
safety 
See Sustainable Development 
Report, pages 78–79 and 86. 
 
403-6 Promotion of worker 
health 
See Sustainable Development 
Report, pages 78–79 and 81–82. 
 
403-7 Prevention and 
mitigation of occupational 
health and safety 
impacts directly linked by 
business relationships 
See Sustainable Development 
Report, pages 78–79 and 110. 
 
403-9 Work-related injuries 
See Sustainable Development 
Report, pages 82–85. 
Training and Education 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 78–79. 
GRI 404: Training and 
Education 2016 
404-1 Average hours of 
training per year per 
employee 
See Sustainable Development 
Report, pages 86 and 89. 
 
404-2 Programs for upgrading 
employee skills and transition 
assistance programs 
See Sustainable Development 
Report, page 89. 
 
404-3 Percentage of 
employees receiving regular 
performance and career 
development reviews 
See Sustainable Development 
Report, pages 89–90.

Linde 2022 Sustainable Development Report  
127 
 
Diversity and Equal Opportunity 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 78–79. 
GRI 405: Diversity and 
Equal Opportunity 2016 
405-1 Diversity of governance 
bodies and employees 
See Sustainable Development 
Report, pages 90–91. 
Partial omission. The following is not 
disclosed: Percentage of employees by 
minority group. Reason: Confidentiality 
constraints. Linde considers additional 
information regarding human resources data 
as business confidential and does not 
disclose this publicly. 
405-2 Ratio of basic salary 
and remuneration of women 
to men 
See Sustainable Development 
Report, page 91. 
Non-discrimination 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 78–79. 
GRI 406: Non-
discrimination 2016 
406-1 Incidents of 
discrimination and corrective 
actions taken 
See Sustainable Development 
Report, pages 91–92 . 
Partial omission. The following are not 
disclosed: The percentage of discrimination 
incidents and their corrective actions is not 
completely reported, separately within the 
total number of hotline reports.  
Reason: Confidentiality constraints. Linde 
considers additional information regarding 
human resources data as business 
confidential and does not disclose this 
publicly. 
Freedom of Association and Collective Bargaining 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 78–79. 
GRI 407: Freedom of 
Association and Collective 
Bargaining 2016 
407-1 Operations and 
suppliers in which the right to 
freedom of association and 
collective bargaining may be 
at risk 
See Sustainable Development 
Report, page 92. 
Child Labor 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 78–79. 
GRI 408: Child Labor 2016 
408-1 Operations and 
suppliers at significant risk for 
incidents of child labor 
See Sustainable Development 
Report, page 93. 
  
Forced or Compulsory Labor 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 78–79. 
GRI 409: Forced or 
Compulsory Labor 2016 
409-1 Operations and 
suppliers at significant risk for 
incidents of forced or 
compulsory labor 
See Sustainable Development 
Report, page 93.

128 
Linde 2022 Sustainable Development Report  
 
Security Practices 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 78–79. 
GRI 410: Security Practices 
2016 
410-1 Security personnel 
trained in the organization's 
human rights policies or 
procedures 
See Sustainable Development 
Report, page 93. 
Rights of Indigenous Peoples 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 78–79. 
GRI 411: Rights of 
Indigenous Peoples 2016 
411-1 Incidents of violations 
involving rights of indigenous 
peoples 
See Sustainable Development 
Report, page 93. 
 
Local Communities 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 78–79. 
GRI 413: Local Communities 
2016 
413-1 Operations with local 
community engagement, 
impact assessments, and 
development programs 
See Sustainable Development 
Report, page 94. 
413-2 Operations with 
significant actual and 
potential negative impacts on 
local communities 
See Sustainable Development 
Report, page 104. 
 
Supplier Social Assessment 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 78–79. 
GRI 414: Supplier Social 
Assessment  2016 
414-1 New suppliers that 
were screened using social 
criteria 
See Sustainable Development 
Report, page 105. 
414-2 Negative social impacts 
in the supply chain and 
actions taken 
See Sustainable Development 
Report, pages 105 and 108. 
 
 
Public Policy 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 78–79. 
 
GRI 415: Public Policy 2016 
415-1 Political Contributions 
See Sustainable Development 
Report, pages 109–110. 
Customer Health and Safety 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 78–79. 
GRI 416: Customer Health 
and Safety 2016 
416-1 Assessment of the 
health and safety impacts of 
See Sustainable Development 
Report, page 110.

Linde 2022 Sustainable Development Report  
129 
 
product and service 
categories 
416-2 Incidents of non-
compliance concerning the 
health and safety impacts of 
products and services 
See Sustainable Development 
Report, page 112. 
Marketing and Labeling 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 78–79. 
GRI 417: Marketing and 
Labeling 2016 
417-1 Requirements for 
product and service 
information and labeling 
See Sustainable Development 
Report, page 112. 
417-2 Incidents of non-
compliance concerning 
product and service 
information and labeling 
See Sustainable Development 
Report, page 112. 
 
Customer Privacy 
GRI 3: Material  
Topics 2021 
3-3 Management of material 
topics 
See Sustainable Development 
Report, pages 78–79. 
GRI 418:  
Customer Privacy 2016 
418-1 Substantiated 
complaints concerning 
breaches of customer privacy 
and losses of customer data 
See Sustainable Development 
Report, page 112.

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