Better Health for All

The company faced $470,000 in fines for 12 environmental violations between 2011 and 2020, including waterway pollution and air quality issues, which potentially affected public health.

However, in 2023, it reported a 4.4% reduction in greenhouse gas emissions from its 2021 baseline, helped customers avoid 91 million tons of carbon emissions, and saved 500 million gallons of water, contributing to better public health through environmental sustainability.

Fair Pay & Worker Respect

Linde plc reported a Total Recordable Incident Rate (TRIR) of 0.139 in 2023.

The global voluntary turnover rate, including retirements, was 6.7% in 2023. A global survey indicated an 86% employee engagement level. Approximately 32% of employees worldwide are covered by collective bargaining agreements or are members of a works council. The CEO to median employee pay ratio was 156 to 1 in 2023.

Fair Trade & Ethical Sourcing

Linde reports zero substantiated forced or child labor incidents.

The company conducts annual risk analyses for countries and material/service categories and has established due diligence processes for surveillance of potential human rights abuses. For ethical clause coverage, all new and renewing supplier contracts require compliance with Linde's Supplier Code of Conduct and Code of Business Integrity, or equivalent policies. Linde reserves the right to validate supplier compliance through audits.

Honest & Fair Business

Linde Inc. settled with the Federal Energy Regulatory Commission (FERC) for $59 million in January 2024 due to allegations of manipulating a demand response program.

The company maintains a comprehensive Code of Business Integrity (CBI) that applies globally to employees, subsidiaries, affiliates, and requires 100% of relevant third parties to adhere to its standards or equivalent policies. The CBI explicitly prohibits bribery, kickbacks, and facilitation payments, and the company provides global anti-corruption training to all relevant employees. Linde has a robust whistleblower policy, including a 24/7 globally accessible Integrity Line operated by an independent third party, which allows for anonymous reporting and prohibits retaliation. Investigations for protected disclosures are normally completed within 90 days, and an annual report of substantiated hotline reports is provided on the company's website. The Board of Directors consists of 10 members, with 80% being independent non-executive directors.

Kind to Animals

Linde has a comprehensive animal testing policy with a goal to eliminate animal testing.

It is used only when required by government regulation or as a last resort after all other options have been exhausted. Any required animal testing must be reviewed and approved by the Chief Technology Officer. Required testing must be logged within 30 days. The company prioritizes alternative methods, such as computer models. Linde does not conduct animal testing in its own laboratories. Instead, they select external laboratories that comply with high standards and applicable government regulations governing laboratory animal care and treatment, such as the U.S. Animal Welfare Act, and that follow procedures set out by standards bodies such as the Association for Assessment and Accreditation of Laboratory Animal Care - International, or the National Institutes of Health.

No War, No Weapons

Linde suspended work on the Ust-Luga gas complex project and all new business in Russia due to EU sanctions following the invasion of Ukraine, leading to Russian courts freezing approximately $1.65 billion of its assets.

The company conducts an annual risk analysis for countries and selected suppliers regarding human rights criteria under the Supply Chain Due Diligence Act. Linde states that the UN Guiding Principles on Business and Human Rights are anchored and aligned with its operations, abiding by the International Bill of Human Rights. Its Code of Business Integrity, which includes a human rights commitment, requires 100% annual certification for targeted employees, and annual reporting for the Supply Chain Due Diligence Act is publicly available. While Linde claims no direct involvement in weapons production, it acknowledges its industrial gases can indirectly support military production, such as metal refining for defense equipment. An annual risk analysis covers all partners for conflict-related risks.

Planet-Friendly Business

Linde has a science-based target, validated by SBTi, to achieve a 35% absolute reduction in Scope 1 and 2 emissions by 2035 from a 2018 or 2021 baseline, and reported a 4.4% reduction by 2023.

In 2023, 18.24% of Linde's total energy consumption was sourced from renewables. The company's water withdrawal intensity was 32,253 m³ per $1 million revenue in 2023, with 5.5% of total water withdrawals sourced from water-stressed areas. Approximately 21% of Linde's capital expenditures in 2023 were aligned with EU Taxonomy-eligible activities. All (100%) of Linde's products under development were evaluated in-depth in the first three stages of a product life cycle. In 2024, 90% or more of waste was diverted from landfills at 451 sites. Linde reported zero significant environmental compliance violations or fines in 2023. The company is a TCFD Supporter, publishes an annual TCFD Index, and uses IEA scenario analysis for climate change and water, which forms the basis of its climate neutrality ambition. Linde's H2Hubs initiative commits to directing at least 40% of benefits to underserved communities.

Respect for Cultures & Communities

Linde has no reported cultural appropriation incidents.

The company integrates Community Needs Assessments into the engineering project design phase, but this protocol is implemented only in the U.S. , despite operating in over 80 countries. The company states that Free, Prior and Informed Consent (FPIC) processes are not applicable to its operations, and it does not track indigenous suppliers as this is also stated as not applicable.

Safe & Smart Tech

Linde demonstrates excellent data minimization practices, storing log files for 30 days

and processing personal data only as long as necessary, without collecting sensitive information for inferring characteristics. The company maintains an exemplary regulatory compliance program, adhering to GDPR and CPRA, supported by internal audit programs and careful international data transfer practices. Linde has been recognized by Ethisphere as one of the World's Most Ethical Companies for four consecutive years (2021-2024) for ethics and compliance. Users are provided with excellent data control options, including rights to information, correction, deletion, data transferability, objection, and the ability to revoke consent, along with a Privacy Preference Center for cookie management. The company conducts mandatory cybersecurity awareness programs for employees, operates an ongoing vulnerability management lifecycle by working with IT teams to identify, prioritize, and remediate security vulnerabilities, and has a bug bounty program.

Zero Waste & Sustainable Products

Linde plc's Zero Waste Program diverted over 250 million pounds of waste from landfills in 2023

, with plans for global expansion to all production sites in 2024 . Additionally, its Material Handling division has integrated circular economy principles by adopting a platform concept for truck manufacturing , which aims to reduce raw material use .