Air separation plants

Air separation plants use Linde processes to produce oxygen, nitrogen and argon.

Carbon Capture and Storage (CCS)

This process involves separating CO2 from combustion flue gases and storing it, especially in underground sites. The aim is to reduce CO2 emissions into the atmosphere.

Carbon Capture and Usage (CCU)

This process involves separating CO2 from combustion flue gases and using it in industrial processes such as growth promoters for plants or in the cultivation of algae.

CDP (formerly Carbon Disclosure Project)

CDP is a not-for-profit organisation providing a standardised framework for companies to report environmental information such as greenhouse gas emissions and water consumption. CDP represents several hundred institutional investors.


Regulation on Classification, Labelling and Packaging of Substances and Mixtures

CO2 equivalent (CO2e)

Unit of measurement used to express the effect different greenhouse gases have on the climate compared with a carbon dioxide (CO2) baseline


Refers to the compliance with applicable laws, internal commitments and company codes

Conflict Minerals

The US Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd- Frank Act) defines conflict minerals as raw materials exploited and traded in the Democratic Republic of Congo or neighbouring countries which finance conflict. The Dodd-Frank Act applies to tantalum (coltan), tin (cassiterite), wolfram and gold, and ores from which these are extracted.

Defined benefit plans

Pension plans under which an enterprise/employer defines an amount of pension benefit to be provided as a function of one or more factors such as the age, length of service and salary of the employee.


For Linde, this term comprehends the diverse composition of its staff – for example men and women in all ages, with different nationalities, backgrounds, religions or philosophies of life.

Energy portfolio management

Identification and coverage of energy demand through cost-optimized procurement on the energy wholesale market.

Enhanced Oil and Gas Recovery (EOR/EGR)

Enhanced recovery of oil or gas reserves to make the exploitation of the remaining reserves in a gas field or oilfield more efficient. The pump pressure in the seam is increased by injecting gases such as nitrogen and carbon dioxide.

Global Reporting Initiative (GRI)

International initiative bringing together numerous stakeholders. Founded in 1997 with the aim of generating recognised, comparable guidelines for corporate reporting on economic, social and environmental activities

Greenhouse Gas Protocol

Globally recognised standard designed to manage and quantify greenhouse gas emissions. The Greenhouse Gas Protocol originated from an initiative from the World Business Council for Sustainable Development (WBCSD) and the World Resources Institute (WRI).

HyCO plants

A collective term for plants which produce hydrogen, carbon monoxide and synthesis gas. HyCO plants include in particular steam reformers, partial oxidation plants and methanol crackers.

International Standard on Assurance Engagements (ISAE) 3000

ISAE 3000 provides guidelines for audits, which contain non-financial data, for example for the audits of sustainability reports. The guidelines are published by the International Audit and Assurance Standards Board (IAASB).

Key performance indicators (KPIs)

Indicators used to measure and track an organisation’s performance and progress towards achieving its goals or its critical success factors


Liquefied Natural Gas. LNG is regarded as a promising fuel of the future because of its high energy density, constant heat and high level of purity.

Major Hazard Review Programme (MHRP)

Linde set up this programme to ensure the safety of its production processes. As part of Linde’s process risk management system, the MHRP allows the Group to identify promptly potential risks that might result in accidents or damage to property or to the environment, and to introduce appropriate safety and control measures.


Linde’s Gases Division has three reportable segments – EMEA, Asia/Pacific and the Americas. Since January 1, 2014, these are divided into seven Regional Business Units (RBUs) – Africa & UK, Continental & Northern Europe, Eastern Europe & Middle East, Greater China, South & East Asia, South Pacific, Americas.


REACH stands for Registration, Evaluation and Authorisation of Chemicals, and is an EU directive to reform European chemicals legislation. It came into force on 1 June 2007. It stipulates that within the EU, the health and environmental impact of chemical substances must be tested and registered as of an annual production or import volume of one tonne.


Return on capital employed (ROCE)


Abbreviation for Safety, Health, Environment and Quality


A leading German testing, inspection and certification company

UN Global Compact

The United Nations (UN) Global Compact is a global alliance of organisations and private businesses that aims to protect human rights, support compliance with labour standards, encourage environmental responsibility and combat corruption.

VOC (Volatile Organic Compounds)

Refers to a variety of organic compounds, many of which are used as solvents or thinners in paints and varnishes. They act as precursors of ground level ozone, also known as “summer smog”.