GRI index

GRI and Global Compact index

Status

Not covered

Covered in part

Covered in full

Strategy and analysis

UNGC

 

 

GRI

 

 

GRI indicator

 

 

Status

 

 

Link within the report

 

 

External links

 

 

PDF

 

 

 

 

1.1

 

 

Statement from the most senior decision-maker of the organisation

 

 

 

 

Letter from CEO

 

 

 

 

 

 

 

 

 

 

1.2

 

 

Description of key impacts, risks, and opportunities

 

 

 

 

Opportunities and risks
Environment and safety
Social commitment
Goals

 

 

Financial Report 2014: opportunities and risks

Website Linde: Clean Technology by Linde

 

 

 

 

Organisational profile

UNGC

 

 

GRI

 

 

GRI indicator

 

 

Status

 

 

Link within the report

 

 

External links

 

 

PDF

 

 

 

 

2.1

 

 

Name of the organisation

 

 

 

 

Corporate profile

 

 

 

 

 

 

 

 

 

 

2.2

 

 

Primary brands, products, and/or services

 

 

 

 

Corporate profile
Opportunities and risks

 

 

Website Linde: Clean Technology by Linde

Financial Report 2014: business review

 

 

 

 

 

 

 

2.3

 

 

Operational structure of the organisation, including main divisions, operating companies, subsidiaries, and joint ventures

 

 

 

 

Corporate profile

 

 

Financial Report 2014: corporate profile

 

 

 

 

 

 

 

2.4

 

 

Location of organisation's headquarters

 

 

 

 

Legal notice

 

 

 

 

 

 

 

 

 

 

2.5

 

 

Number of countries where the organisation operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report

 

 

 

 

Corporate profile

 

 

Website Linde

 

 

 

 

 

 

 

2.6

 

 

Nature of ownership and legal form

 

 

 

 

 

 

 

Website Linde: management

Financial Report 2014: Linde in the capital market

 

 

 

 

 

 

 

2.7

 

 

Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries)

 

 

 

 

Corporate profile

 

 

Financial Report 2014: business review

Financial Report 2014: corporate profile

 

 

 

 

 

 

 

2.8

 

 

Scale of the reporting organisation

 

 

 

 

Financial indicators
Corporate profile

 

 

Financial Report 2014: financial highlights

 

 

 

 

 

 

 

2.9

 

 

Significant changes during the reporting period regarding size, structure, or ownership

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2.10

 

 

Awards received in the reporting period

 

 

 

 

Environment and safety
Sustainable investment
Customer relationships

 

 

 

 

 

 

 

Reporting parameters

UNGC

 

 

GRI

 

 

GRI indicator

 

 

Status

 

 

Link within the report

 

 

External links

 

 

PDF

 

 

 

 

3.1

 

 

Reporting period (e.g., fiscal/calendar year) for information provided

 

 

 

 

About this report

 

 

 

 

 

 

 

 

 

 

3.2

 

 

Date of most recent previous report (if any)

 

 

 

 

About this report

 

 

Website Linde: previous reports

 

 

 

 

 

 

 

3.3

 

 

Reporting cycle (annual, biennial, etc.)

 

 

 

 

About this report

 

 

Website Linde: previous reports

 

 

 

 

 

 

 

3.4

 

 

Contact point for questions regarding the report or its contents

 

 

 

 

CR organisation

 

 

Website Linde: contact

 

 

 

 

 

 

 

3.5

 

 

Process for defining report content

 

 

 

 

About this report
Key material issues

 

 

 

 

 

 

 

 

 

 

3.6

 

 

Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance

 

 

 

 

About this report

 

 

 

 

 

(PDF:)

 

 

 

 

3.7

 

 

State any specific limitations on the scope or boundary of the report (see completeness principle for explanation of scope)

 

 

 

 

About this report
Measuring sustainability

 

 

 

 

 

(PDF:)

 

 

 

 

3.8

 

 

Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organisations

 

 

 

 

About this report
Measuring sustainability

 

 

 

 

 

(PDF:)

 

 

 

 

3.9

 

 

Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report. Explain any decisions not to apply, or to substantially diverge from, the GRI Indicator Protocols

 

 

 

 

Measuring sustainability

 

 

 

 

 

(PDF:)

 

 

 

 

3.10

 

 

Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g.,mergers/acquisitions, change of base years/periods, nature of business, measurement methods)

 

 

 

 

About this report

 

 

 

 

 

 

 

 

 

 

3.11

 

 

Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report

 

 

 

 

About this report

 

 

 

 

 

(PDF:)

 

 

 

 

3.12

 

 

Table identifying the location of the Standard Disclosures in the report

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.13

 

 

Policy and current practice with regard to seeking external assurance for the report

 

 

 

 

Assurance

 

 

 

 

 

 

 

Governance, commitments and engagement

UNGC

 

 

GRI

 

 

GRI indicator

 

 

Status

 

 

Link within the report

 

 

External links

 

 

PDF

 

 

 

 

4.1

 

 

Governance structure of the organisation, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organisational oversight

 

 

 

 

CR organisation
Promotion of women

 

 

Website Linde: executive board

 

 

 

 

 

 

 

4.2

 

 

Indicate whether the Chair of the highest governance body is also an executive officer

 

 

 

 

 

 

 

Financial Report 2014: executive board

 

 

 

 

 

 

 

4.3

 

 

For organisations that have a unitary board structure, state the number and gender of members of the highest governance body that are independent and/or non-executive members

 

 

 

 

 

 

 

Website Linde: management

 

 

 

 

 

 

 

4.4

 

 

Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body

 

 

 

 

CR organisation
Compliance
Involving employees

 

 

Financial Report 2014: corporate governance

 

 

 

 

 

 

 

4.5

 

 

Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organisation's performance (including social and environmental performance)

 

 

 

 

 

 

 

Financial Report 2014: remuneration report

Financial Report 2014: corporate governance practices

 

 

(PDF:)

 

 

 

 

4.6

 

 

Processes in place for the highest governance body to ensure conflicts of interest are avoided

 

 

 

 

 

 

 

Financial Report 2014: corporate governance practices

 

 

 

 

 

 

 

4.7

 

 

Process for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees, including any consideration of gender and other indicators of diversity

 

 

 

 

CR organisation

 

 

Financial Report 2014: executive board

 

 

 

 

 

 

 

4.8

 

 

Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation

 

 

 

 

Values and standards

 

 

 

 

 

 

 

 

 

 

4.9

 

 

Procedures of the highest governance body for overseeing the organisation's identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles

 

 

 

 

CR organisation

 

 

 

 

 

 

 

 

 

 

4.10

 

 

Processes for evaluating the highest governance body's own performance, particularly with respect to economic, environmental, and social performance

 

 

 

 

 

 

 

Financial Report 2014: supervisory board

 

 

 

 

 

 

 

4.11

 

 

Explanation of whether and how the precautionary approach or principle is addressed by the organisation

 

 

 

 

Compliance
Environment and safety
Opportunities and risks
Product stewardship
Health and safety

 

 

 

 

 

 

 

 

 

 

4.12

 

 

Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organisation subscribes or endorses

 

 

 

 

Stakeholder
Global Compact

 

 

Website Linde: partnerships

 

 

 

 

 

 

 

4.13

 

 

Memberships in associations (such as industry associations) and/or national/international advocacy organisations

 

 

 

 

Stakeholders
Social commitment

 

 

Website Linde: partnerships

Website Linde: political interests

 

 

 

 

 

 

 

4.14

 

 

List of stakeholder groups engaged by the organisation

 

 

 

 

Stakeholders
Key material issues

 

 

Website Linde: stakeholders

 

 

 

 

 

 

 

4.15

 

 

Basis for identification and selection of stakeholders with whom to engage

 

 

 

 

Stakeholders
Key material issues

 

 

Website Linde: stakeholders

 

 

 

 

 

 

 

4.16

 

 

Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group

 

 

 

 

Stakeholders
Key material issues

 

 

Website Linde: stakeholders

Website Linde: political interests

 

 

 

 

 

 

 

4.17

 

 

Key topics and concerns that have been raised through stakeholder engagement, and how the organisation has responded to those key topics and concerns, including through its reporting

 

 

 

 

Stakeholders
Key material issues

 

 

Website Linde: political interests

 

 

 

 

Disclosures on management approach

UNGC

 

 

GRI

 

 

GRI indicator

 

 

Status

 

 

Link within the report

 

 

External links

 

 

PDF

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Economic performance

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Economic performance

 

 

 

 

Corporate profile

 

 

Financial Report 2014

 

 

 

 

 

 

 

 

 

 

Market presence

 

 

 

 

Corporate profile

 

 

Financial Report 2014

 

 

 

 

 

 

 

 

 

 

Indirect economic impacts

 

 

 

 

Social commitment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Environmental performance

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Materials

 

 

 

 

Product stewardship
Environment and safety
Supply chain
Raw materials

 

 

 

 

 

 

 

 

 

 

 

 

 

Energy

 

 

 

 

Environment and safety
Climate protection
Energy
Opportunities and risks

 

 

Website Linde: Clean Technology by Linde

 

 

 

 

 

 

 

 

 

 

Water

 

 

 

 

Environment and safety
Water

 

 

 

 

 

 

 

 

 

 

 

 

 

Biodiversity

 

 

 

 

Environment and safety
Biodiversity

 

 

 

 

 

 

 

 

 

 

 

 

 

Emissions, effluents and waste

 

 

 

 

Environment and safety
Climate protection
Water
Waste
Air emissions

 

 

Website Linde: Clean Technology by Linde

 

 

 

 

 

 

 

 

 

 

Products and services

 

 

 

 

Environment and safety
Product stewardship

 

 

Website Linde: Clean Technology by Linde

 

 

 

 

 

 

 

 

 

 

Compliance

 

 

 

 

Environment and safety
Compliance

 

 

Financial Report 2014: risk management

 

 

 

 

 

 

 

 

 

 

Transport

 

 

 

 

Transport
Environment and safety
Climate protection

 

 

 

 

 

 

 

 

 

 

 

 

 

Overall

 

 

 

 

Environment and safety
Product stewardship
Opportunities and risks

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Labour practices and decent work

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Employment

 

 

 

 

Employees worldwide
Values and standards

 

 

 

 

 

 

 

 

 

 

 

 

 

Labour/management relations

 

 

 

 

Values and standards
Involving employees

 

 

 

 

 

 

 

 

 

 

 

 

 

Occupational health and safety

 

 

 

 

Values and standards
Environment and safety
Health and safety
Supply chain

 

 

 

 

 

 

 

 

 

 

 

 

 

Training and education

 

 

 

 

Values and standards
Winning talent
Supply chain

 

 

 

 

 

 

 

 

 

 

 

 

 

Diversity and equal opportunity

 

 

 

 

Values and standards
Diversity
Labour and social standards
Supply chain

 

 

 

 

 

(PDF:)

 

 

 

 

 

 

 

Equal remuneration for women and men

 

 

 

 

Values and standards
Remuneration

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Human rights

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Investment and procurement practices

 

 

 

 

Values and standards
Compliance
Labour and social standards
Diversity
Supply chain

 

 

 

 

 

(PDF:)

 

 

 

 

 

 

 

Non-discrimination

 

 

 

 

Values and standards
Compliance
Labour and social standards
Diversity
Supply chain

 

 

 

 

 

(PDF:)

(PDF:)

 

 

 

 

 

 

 

Freedom of association and collective bargaining

 

 

 

 

Values and standards
Compliance
Labour and social standards
Involving employees
Supply chain

 

 

 

 

 

(PDF:)

(PDF:)

 

 

 

 

 

 

 

Child labour

 

 

 

 

Values and standards
Compliance
Labour and social standards
Supply chain

 

 

 

 

 

(PDF:)

(PDF:)

 

 

 

 

 

 

 

Prevention of forced and compulsory labour

 

 

 

 

Values and standards
Compliance
Labour and social standards
Supply chain

 

 

 

 

 

(PDF:)

(PDF:)

 

 

 

 

 

 

Security practices

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Indigenous rights

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Assessment

 

 

 

 

Labour and social standards
Compliance

 

 

 

 

 

 

 

 

 

 

 

 

 

Remediation

 

 

 

 

Labour and social standards
Compliance

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Society

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Local communities

 

 

 

 

 

Environment and safety
Product stewardship
Social commitment
Site safety

 

 

 

 

 

 

 

 

 

 

 

 

 

Corruption

 

 

 

 

 

Values and standards
Compliance

 

 

 

 

 

(PDF:)

 

 

 

 

 

 

 

Public policy

 

 

 

 

 

Stakeholders
Social commitment

 

 

Website Linde: political interests

 

 

(PDF:)

 

 

 

 

 

 

 

Anti-competitive behaviour

 

 

 

 

 

Values and standards
Compliance

 

 

 

 

 

(PDF:)

 

 

 

 

 

 

 

Compliance

 

 

 

 

 

Values and standards
Compliance

 

 

 

 

 

(PDF:)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Product responsibility

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Customer health and safety

 

 

 

 

 

Compliance
Product stewardship

 

 

 

 

 

(PDF:)

 

 

 

 

 

 

 

Product and service labelling

 

 

 

 

 

Product stewardship

 

 

 

 

 

 

 

 

 

 

 

 

 

Marketing communications

 

 

 

 

 

Compliance

 

 

 

 

 

(PDF:)

 

 

 

 

 

 

 

Customer privacy

 

 

 

 

 

Compliance

 

 

 

 

 

(PDF:)

 

 

 

 

 

 

 

Compliance

 

 

 

 

 

Compliance
Product stewardship

 

 

 

 

 

(PDF:)

 

Economic indicators

UNGC

 

 

GRI

 

 

GRI indicator

 

 

Status

 

 

Link within the report

 

 

External links

 

 

PDF

 

 

 

 

EC1

 

 

Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments

 

 

 

 

Social commitment
Key figures

 

 

Financial Report 2014: Linde shares

Financial Report 2014: financial statement

 

 

 

 

7

 

 

EC2

 

 

Financial implications and other risks and opportunities for the organisation's activities due to climate change

 

 

 

 

Opportunities and risks
Innovation
Climate protection

 

 

Financial Report 2014: opportunities and risks

Website Linde: Clean Technology by Linde

 

 

 

 

 

 

 

EC3

 

 

Coverage of the organisation's defined benefit plan obligations

 

 

 

 

Remuneration
Employees worldwide

 

 

 

 

 

 

 

 

 

 

EC4

 

 

Significant financial assistance received from government

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

EC5

 

 

Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation

 

 

 

 

Remuneration
Compliance
Labour and social standards

 

 

 

 

 

(PDF:)

 

 

 

 

EC6

 

 

Policy, practices, and proportion of spending on locally based suppliers at significant locations of operation

 

 

 

 

Supply chain

 

 

 

 

 

 

 

6

 

 

EC7

 

 

Procedures for local hiring and proportion of senior management hired from the local community at significant locations of operation

 

 

 

 

Diversity

 

 

 

 

 

 

 

 

 

 

EC8

 

 

Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement

 

 

 

 

Social commitment

 

 

 

 

 

 

 

 

 

 

EC9

 

 

Understanding and describing significant indirect economic impacts, including the extent of impacts

 

 

 

 

Social commitment
Employees worldwide

 

 

 

 

 

 

 

Environmental indicators

UNGC

 

 

GRI

 

 

GRI indicator

 

 

Status

 

 

Link within the report

 

 

External links

 

 

PDF

 

8

 

 

EN1

 

 

Materials used by weight or volume

 

 

 

 

Raw materials
Key figures

 

 

 

 

 

 

 

8,9

 

 

EN2

 

 

Percentage of materials used that are recycled input materials

 

 

 

 

 

 

 

 

 

 

 

 

8

 

 

EN3

 

 

Direct energy consumption by primary energy source

 

 

 

 

Key figures
Energy

 

 

 

 

 

 

 

8

 

 

EN4

 

 

Indirect energy consumption by primary source

 

 

 

 

Key figures
Energy

 

 

 

 

 

 

 

8,9

 

 

EN5

 

 

Energy saved due to conservation and efficiency improvements

 

 

 

 

Energy

 

 

 

 

 

 

 

8,9

 

 

EN6

 

 

Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives

 

 

 

 

Opportunities and risks
Climate protection
Innovation

 

 

Website Linde: Clean Technology by Linde

 

 

 

 

8,9

 

 

EN7

 

 

Initiatives to reduce indirect energy consumption and reductions achieved

 

 

 

 

Energy
Climate protection
Transport

 

 

 

 

 

 

 

8

 

 

EN8

 

 

Total water withdrawal by source

 

 

 

 

Key figures
Water

 

 

 

 

 

 

 

8

 

 

EN9

 

 

Water sources significantly affected by withdrawal of water

 

 

 

 

 

 

 

 

 

 

 

 

8,9

 

 

EN10

 

 

Percentage and total volume of water recycled and reused

 

 

 

 

 

 

 

 

 

 

 

 

8

 

 

EN11

 

 

Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

 

 

 

 

 

 

 

 

 

 

 

 

8

 

 

EN12

 

 

Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas

 

 

 

 

Biodiversity

 

 

 

 

 

 

 

8

 

 

EN13

 

 

Habitats protected or restored

 

 

 

 

Biodiversity

 

 

 

 

 

 

 

8

 

 

EN14

 

 

Strategies, current actions, and future plans for managing impacts on biodiversity

 

 

 

 

Biodiversity

 

 

 

 

 

 

 

8

 

 

EN15

 

 

Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk

 

 

 

 

 

 

 

 

 

 

 

 

8

 

 

EN16

 

 

Total direct and indirect greenhouse gas emissions by weight

 

 

 

 

Key figures
Climate protection

 

 

 

 

 

 

 

8

 

 

EN17

 

 

Other relevant indirect greenhouse gas emissions by weight

 

 

 

 

Key figures
Climate protection

 

 

 

 

 

 

 

7,8,9

 

 

EN18

 

 

Initiatives to reduce greenhouse gas emissions and reductions achieved

 

 

 

 

Climate protection
Energy

 

 

 

 

 

 

 

8

 

 

EN19

 

 

Emissions of ozone-depleting substances by weight

 

 

 

 

Climate protection
Key figures
Air emissions

 

 

 

 

 

 

 

8

 

 

EN20

 

 

NOx, SOx, and other significant air emissions by type and weight

 

 

 

 

Key figures
Air emissions

 

 

 

 

 

 

 

8

 

 

EN21

 

 

Total water discharge by quality and destination

 

 

 

 

Key figures
Water

 

 

 

 

 

 

 

8

 

 

EN22

 

 

Total weight of waste by type and disposal method

 

 

 

 

Key figures
Waste

 

 

 

 

 

(PDF:)

 

8

 

 

EN23

 

 

Total number and volume of significant spills

 

 

 

 

Key figures
Climate protection
Environment and safety
Air emissions

 

 

 

 

 

 

 

8

 

 

EN24

 

 

Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally

 

 

 

 

Key figures
Waste

 

 

 

 

 

 

 

8

 

 

EN25

 

 

Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organisation's discharges of water and run-off

 

 

 

 

Water

 

 

 

 

 

 

 

7,8,9

 

 

EN26

 

 

Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation

 

 

 

 

Product stewardship
Opportunities and risks

 

 

Website Linde: Clean Technology by Linde

 

 

 

 

8,9

 

 

EN27

 

 

Percentage of products sold and their packaging materials that are reclaimed by category

 

 

 

 

 

 

 

 

 

 

 

 

8

 

 

EN28

 

 

Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations

 

 

 

 

Environment and safety
Key figures

 

 

Financial Report 2014: risk management

 

 

 

 

8

 

 

EN29

 

 

Significant environmental impacts of transporting products and other goods and materials used for the organisation's operations, and transporting members of the workforce

 

 

 

 

Transport
Climate protection
Key figures

 

 

 

 

 

 

 

7,8,9

 

 

EN30

 

 

Total environmental protection expenditures and investments by type

 

 

 

 

 

 

 

 

 

 

 

 

Social indicators: Labour practices and decent work

UNGC

 

 

GRI

 

 

GRI indicator

 

 

Status

 

 

Link within the report

 

 

External links

 

 

PDF

 

 

 

 

LA1

 

 

Total workforce by employment type, employment contract, and region, broken down by gender

 

 

 

 

Diversity
Key figures
Employees worldwide
Work-life balance

 

 

 

 

 

 

 

 

 

 

LA2

 

 

Total number and rate of new employee hires and employee turnover by age group, gender, and region

 

 

 

 

Employees worldwide
Key figures

 

 

 

 

 

 

 

 

 

 

LA3

 

 

Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations

 

 

 

 

Remuneration and social benefits

 

 

 

 

 

 

 

1,3

 

 

LA4

 

 

Percentage of employees covered by collective bargaining agreements

 

 

 

 

Remuneration and social benefits
Key figures

 

 

 

 

 

 

 

3

 

 

LA5

 

 

Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements

 

 

 

 

Involving employees

 

 

 

 

 

 

 

1

 

 

LA6

 

 

Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

LA7

 

 

Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region and by gender

 

 

 

 

Health and safety
Key figures

 

 

 

 

 

(PDF:)

 

1

 

 

LA8

 

 

Education, training, counseling, prevention, and risk-control programmes in place to assist workforce members, their families, or community members regarding serious diseases

 

 

 

 

Environment and safety
Health and safety

 

 

 

 

 

 

 

1

 

 

LA9

 

 

Health and safety topics covered in formal agreements with trade unions

 

 

 

 

Involving employees

 

 

 

 

 

 

 

 

 

 

LA10

 

 

Average hours of training per year per employee by gender, and by employee category

 

 

 

 

Winning talent
Involving employees

 

 

 

 

 

 

 

 

 

 

LA11

 

 

Programmes for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings

 

 

 

 

Winning talent

 

 

 

 

 

 

 

 

 

 

LA12

 

 

Percentage of employees receiving regular performance and career development reviews, by gender

 

 

 

 

Winning talent

 

 

 

 

 

 

 

1,6

 

 

LA13

 

 

Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity

 

 

 

 

Diversity
Key figures

 

 

Website Linde: management

 

 

 

 

1,6

 

 

LA14

 

 

Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

LA15

 

 

Return to work and retention rates after parental leave, by gender

 

 

 

 

Work-life balance

 

 

 

 

 

 

 

Social indicators: Human rights

UNGC

 

 

GRI

 

 

GRI indicator

 

 

Status

 

 

Link within the report

 

 

External links

 

 

PDF

 

1,2,3, 4,5,6

 

 

HR1

 

 

Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening

 

 

 

 

Supply chain

 

 

 

 

 

 

 

1,2,3, 4,5,6

 

 

HR2

 

 

Percentage of significant suppliers, contractors and other business partners that have undergone human rights screening, and actions taken

 

 

 

 

Supply chain

 

 

 

 

 

 

 

1,2,3, 4,5,6

 

 

HR3

 

 

Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained

 

 

 

 

Compliance

 

 

 

 

 

(PDF:)

 

1,2,6

 

 

HR4

 

 

Total number of incidents of discrimination and corrective actions taken

 

 

 

 

Compliance
Key figures

 

 

 

 

 

 

 

1,2,3

 

 

HR5

 

 

Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and actions taken to support these rights

 

 

 

 

Compliance
Labour and social standards
Values and standards
Involving employees
Supply chain

 

 

 

 

 

(PDF:)

(PDF:)

 

1,2,5

 

 

HR6

 

 

Operations and significant suppliers identified as having significant risk for incidents of child labour, and measures taken to contribute to the effective abolition of child labour

 

 

 

 

Compliance
Labour and social standards
Values and standards
Supply chain

 

 

 

 

 

(PDF:)

(PDF:)

 

1,2,4

 

 

HR7

 

 

Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labour

 

 

 

 

Compliance
Labour and social standards
Values and standards
Supply chain

 

 

 

 

 

(PDF:)

(PDF:)

 

1,2

 

 

HR8

 

 

Percentage of security personnel trained in the organisation's policies or procedures concerning aspects of human rights that are relevant to operations

 

 

 

 

 

 

 

 

 

 

 

 

1,2

 

 

HR9

 

 

Total number of incidents of violations involving rights of indigenous people and actions taken

 

 

 

 

 

 

 

 

 

 

 

 

1,2

 

 

HR10

 

 

Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments

 

 

 

 

Labour and social standards

 

 

 

 

 

 

 

1,2

 

 

HR11

 

 

Number of grievances related to human rights filed, addressed and resolved through formal
grievance mechanisms

 

 

 

 

Compliance

 

 

 

 

 

 

 

Social indicators: Society

UNGC

 

 

GRI

 

 

GRI indicator

 

 

Status

 

 

Link within the report

 

 

External links

 

 

PDF

 

 

 

 

SO1

 

 

Percentage of operations with implemented local community engagement, impact assessments, and development programmes

 

 

 

 

Compliance
Social commitment
Environment and safety
Opportunities and risks
Site safety
Product stewardship

 

 

 

 

 

 

 

10

 

 

SO2

 

 

Percentage and total number of business units analysed for risks related to corruption

 

 

 

 

 

 

 

 

 

 

 

 

10

 

 

SO3

 

 

Percentage of employees trained in organisation's anti-corruption policies and procedures

 

 

 

 

Compliance

 

 

 

 

 

 

 

10

 

 

SO4

 

 

Actions taken in response to incidents of corruption

 

 

 

 

Compliance

 

 

 

 

 

 

 

1,2,3, 4,5,6, 7,8,9, 10

 

 

SO5

 

 

Public policy positions and participation in public policy development and lobbying

 

 

 

 

Social commitment
Stakeholders
Global Compact

 

 

Website Linde: political interests

 

 

(PDF:)

 

10

 

 

SO6

 

 

Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country

 

 

 

 

 

 

 

Website Linde: political interests

 

 

 

 

10

 

 

SO7

 

 

Total number of legal actions for anti-competitive behaviour, anti-trust, and monopoly practices and their outcomes

 

 

 

 

 

 

 

Financial Report 2014: risk areas

 

 

(PDF:)

 

 

 

 

SO8

 

 

Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations

 

 

 

 

Environment and safety

 

 

Financial Report 2014: risk areas

 

 

(PDF:)

 

 

 

 

SO9

 

 

Operations with significant potential or actual negative impacts on local communities

 

 

 

 

Environment and safety

 

 

Financial Report 2014: risk management

 

 

 

 

 

 

 

SO10

 

 

Prevention and mitigation measures implemented in operations with significant potential or actual negative impacts on local communities

 

 

 

 

Environment and safety

 

 

Financial Report 2014: risk management

 

 

 

 

Social indicators: Product responsibility

UNGC

 

 

GRI

 

 

GRI indicator

 

 

Status

 

 

Link within the report

 

 

External links

 

 

PDF

 

1

 

 

PR1

 

 

Life-cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures

 

 

 

 

Product stewardship
Environment and safety

 

 

REACH website Linde

 

 

 

 

1

 

 

PR2

 

 

Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life-cycle, by type of outcomes

 

 

 

 

 

 

 

Financial Report 2014: risk areas

 

 

 

 

8

 

 

PR3

 

 

Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements

 

 

 

 

Product stewardship

 

 

REACH website Linde

 

 

 

 

8

 

 

PR4

 

 

Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labelling, by type of outcomes

 

 

 

 

Product stewardship

 

 

Financial Report 2014: risk areas

 

 

 

 

 

 

 

PR5

 

 

Practices related to customer satisfaction, including results of surveys measuring customer satisfaction

 

 

 

 

Customer relationships

 

 

 

 

 

 

 

 

 

 

PR6

 

 

Programmes for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship

 

 

 

 

 

 

 

 

 

 

(PDF:)

 

 

 

 

PR7

 

 

Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes

 

 

 

 

 

 

 

Financial Report 2014: risk areas

 

 

(PDF:)

 

1

 

 

PR8

 

 

Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data

 

 

 

 

 

 

 

Financial Report 2014: risk areas

 

 

(PDF:)

 

 

 

 

PR9

 

 

Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services

 

 

 

 

 

 

 

Financial Report 2014: risk areas

 

 

 

 

2.5 Number of countries where the organisation operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report

(Click on “Linde Worldwide” at the top of the page to view a map and a list of the countries in which Linde is active)

3.6 Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers). See GRI Boundary Protocol for further guidance

During the reporting period there were no significant changes regardig size, structure or ownership.

3.8 Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organisations

We do not publish any indicators on the CR performance of other companies (e.g. joint ventures, suppliers) as we have no operational control over these companies.

4.13 Memberships in associations (such as industry associations) and/or national/international advocacy organisations

We publish information about our most important memberships in associations. We are currently evaluating whether it would be commendable to expand our reporting on this GRI indicator in the year 2016.

4.15 Basis for identification and selection of stakeholders with whom to engage

We have identified our main stakeholder groups and assessed their relevance for the company. This process is governed by the strategic importance of individual stakeholder groups for the company and the relevance of the topics of interest to that group for our business activities. We also consider the needs of groups dependent on a steady information flow. Our materiality analysis ranks the importance of the topics of interest to stakeholder groups. This process, in turn, impacts on our assessment of stakeholder relevance and our level of stakeholder engagement.

Security practices

Prerequisite for the employment of security guards at our sites is a suitability vetting process. The security personnel at our sites respect human dignity and human rights and comply with local laws and regulations. In safeguarding the security of our sites we act in accordance with international standards such as the UN basic principals on the use of force. We require that all Linde guards are trained accordingly.

Indigenous rights

We do not report on this aspect as our business activities are not linked to violations of indigenous rights. We are not aware of any instances where the rights of indigenous people were violated in 2014.

EC1 Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments

We are constantly evolving and expanding key indicator reporting. We are currently evaluating whether it would be commendable to report a complete value added statement by 2016.

EC4 Significant financial assistance received from government

We do not publish a total value for financial assistance received from governments as this information is classified as confidential. Main subsidies for large projects are reported on an ad-hoc basis, usually research or pilot projects that are of public interest. We do this through press releases, for example.

EC5 Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation

In our Code of Ethics, we set out our commitment to fair remuneration. To ensure this, we review remuneration levels in the regions where we operate regularly via internal and external comparisons of general market conditions and appropriateness. We do not publish figures on entry level wages, as this information is classified as confidential.

EN1 Materials used by weight or volume

This indicator is only relevant for certain aspects of our business operations. The most important resource for our processes is atmospheric air. We separate and process the constituent gases of air for our products. For other raw materials and supplies as well as for packaging we publish total figures.

EN2 Percentage of materials used that are recycled input materials

This indicator is only relevant for certain aspects of our business operations. The most important resource for The Linde Group is air atmospheric air. We separate and process the constituent gases of air for our products. Other resources and materials used are published as a total figure.

EN3 Direct energy consumption by primary energy source

We report our direct energy consumption derived from natural gas and other energy sources (including heating oil, thermal energy, refinery and synthesis gases, butane and propane). The total energy consumption of The Linde Goup was in 2014 around 76.4 Mio. MWh (2013: 74.6 Mio. MWh) and thus around 275.0 Mio. GJ (2013: 268.6 Mio GJ). We do not break down our direct energy consumption further according to renewable and non-renewable primary sources as the effort involved in doing so would be disproportionate to the benefit.

EN4 Indirect energy consumption by primary source

We report our total energy consumption derived from natural gas, electricity and other energy sources (including heating oil, thermal energy, refinery and synthesis gases, butane and propane). The total energy consumption of The Linde Goup was in 2014 around 76.4 Mio. MWh (2013: 74.6 Mio. MWh) and thus around 275.0 Mio. GJ (2013: 268.6 Mio GJ).We do not break down our energy consumption further according to primary sources as the effort involved in doing so would be disproportionate to the benefit.

EN8 Total water withdrawal by source

We report water withdrawal by source as a percentage of total consumption. We do not collect data for further water categories as the effort involved in doing so would be disproportionate to the benefit.

EN9 Water sources significantly affected by withdrawal of water

Very few of our locations are in regions affected by water shortages. Most of our operations are located in industrial zones and therefore far away from water protection areas or other critical bodies of water.

EN10 Percentage and total volume of water recycled and reused

To save water, we employ water circulation systems and use grey water where possible. We do not publish an exact figure for the percentage of water recycled as this varies greatly depending on location, technical equipment and water quality.

EN11 Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

Most of our locations are in industrial or commercial zones and are usually far away from protected or other crititcal areas. This means that our activities are unlikely to have a significant impact on biodiversity.

EN12 Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas

This is only relevant for certain aspects of our business operations. Most of our locations are in industrial or commercial zones and are usually far away from protected areas or other critical areas. This means that our activities are unlikely to have a significant impact on biodiversity. When we plan new sites, we use globally standardised processes to evaluate the effects on the environment. Our evaluation considers ecologically sensitive areas, bodies of water and the impact on plants and animals.

EN14 Strategies, current actions, and future plans for managing impacts on biodiversity

We consider potential impacts on biodiversity under our CR management umbrella. When we plan new sites, we use globally standardised processes to evaluate the effects on the environment. Our evaluation considers ecologically sensitive areas, bodies of water and the impact on plants and animals.

EN22 Total weight of waste by type and disposal method

As well as reporting on our total volume of waste, we also give a breakdown of disposal methods. This, in conjunction with the information provided under GRI indicator EN24, covers all of the aspects relevant to The Linde Group’s waste management.

EN23 Total number and volume of significant spills

Emissions from process losses are included in our data on emissions to air and water. We also disclose the number of environmental incidents that are subject to registration, giving details of the background situation. This includes releases of emissions.

EN25 Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organisation's discharges of water and runoff

Where necessary, we purify the wastewater from our production and sanitary facilities either by using our own treatment systems or by sending it to municipal or industrial plants. In doing so, we always comply with emissions limits.

EN27 Percentage of products sold and their packaging materials that are reclaimed by category

In this CR report, we disclosed the total volume of packaging materials used as well as the most important initiatives to take back waste or packaging materials from our customers. Our gas cylinders for deliveries to our customers for example are reused and refilled on average around three and a half times a year. The cylinders have a lifespan of approximately 20 years. In individual cases, we dispose of other packaging materials for our customers.

EN30 Total environmental protection expenditures and investments by type

Data is collected at local level in line with regional legislation. We do not publish the figures so far as they are classified as confidential.

LA1 Total workforce by employment type, employment contract, and region, broken down by gender

In our report we provide detailed information on the employment structure. We include gender-specific data where relevant for The Linde Group, for example the percentage of female staff, percentage of female new hires and the percentage of women in senior management positions.

LA2 Total number and rate of new employee hires and employee turnover by age group, gender, and region

We publish the turnover rate and the number of newly hired employees, the latter broken down by gender. We do not publish further data on hiring as this information is classified as confidential. Additionally, we provide gender-specific data wherever relevant for The Linde Group, such as the percentage of female staff,and the percentage of women in senior management positions.

LA5 Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements

We inform our employees or employees' representatives about operational changes in a timely manner. We do not publish quantitative information on the minimum notice period, as the effort for collecting additional data is disproportionate to the results. In 2014, the Executive Board of Linde AG and the European Works Council signed an agreement about the minimum standards which would apply if efficiency improvement measures with an impact on the Group’s headcount were to take place. Such measures need to be implemented in a socially responsible manner. The agreement describes, for example, how Linde will provide information and consult with employee representatives in an open and transparent process, and sets out ways in which redundancies for operational reasons can be avoided.

LA7 Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region and by gender

We collect and disclose the figures which are necessary to evaluate and improve our health and safety performance. This includes: number of occupational accidents per 1 million working hours worked by employees and contractors (LTIR), number of occupational accidents resulting in fatalities of employees and contractors, number of accidents with at least one day of absence, etc. We do not break down these figures by region and gender, as this information is classified as confidential. The proportion of workplace accidents and chronic illnesses at Linde that can be attributed to manual activities ranges from around 30 to 50 percent each year. When implementing initiatives relating to health protection, the Group therefore focuses in particular on the risks associated with such activities, concentrating on employee training and improvements to work processes.

LA10 Average hours of training per year per employee by gender, and by employee category

We provide gender-specific data wherever relevant for The Linde Group, such as the percentage of female staff and the percentage of women in senior management positions. We provide information on the number of women participating in talent programmes. We do not break this information down to employee ranks as the effort involved in doing so would be disproportionate to the benefit.

LA12 Percentage of employees receiving regular performance and career development reviews, by gender

We hold regular staff appraisals to ensure that our employees are presented with targeted, professional development opportunities. We do not publish data on this activity so far.

LA13 Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity

We report on all aspects that are central to our diversity management. Further information on the belonging of our employees to minorities are classified as confidential. The composition of the Management Board and the Supervisory Board by gender, age and origin are published on our website.

LA15 Return to work and retention rates after parental leave, by gender

We publish figures on the percentage of employees who take parental leave. We do not currently collect any other parental leave-related data at Group level, as the effort for collecting additional data is disproportionate to the results.

HR3 Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained

In this report, we provide information on the number of training sessions on the Code of Ethics, which also covers the topic of human rights. Additionally, security personnel is being trained on this topic (see GRI indicator HR 8).

HR5 Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and actions taken to support these rights

In our Code of Ethics, which is binding for all employees, and our Code of Conduct for Suppliers, we set out our commitment to safeguarding freedom of assembly and association. Again in 2014, we investigated risks associated with the right to freedom of assembly and association as part of a global labour and social standards survey. In 2013 Linde already commissioned an external analysis of sustainability risks in the supply chain that focused on country and product risks, also covering the right to freedom of assembly and association.

HR6 Operations and significant suppliers identified as having significant risk for incidents of child labour, and measures taken to contribute to the effective abolition of child labour

In our Code of Ethics, which is binding for all employees, we make a commitment to respect human rights across the world. In our ethical-legal procurement guidelines we explicitly reject the practice of child labour. In 2014, we investigated child labour risks as part of a global labour and social standards survey. In 2013, Linde also commissioned an external analysis of sustainability risks in the supply chain that focused on country and product risks, also covering risks associated with child labour.

HR7 Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labour

In our Code of Ethics, which is binding for all employees, and in our Code of Conduct for Suppliers, we explicitly reject the practice of forced labour. In 2014, we also investigated risks with regard to forced labour as part of a global labour and social standards survey. In 2013, Linde also commissioned an external analysis of sustainability risks in the supply chain that focused on country and product risks, also covering the risk of forced labour.

HR 8 Percentage of security personnel trained in the organisation's policies or procedures concerning aspects of human rights that are relevant to operations

Prerequisite for the employment of security guards at our sites is a suitability vetting process. The security personnel at our sites respect human dignity and human rights and comply with local laws and regulations. In safeguarding the security of our sites we act in accordance with international standards such as the UN basic principals on the use of force. We require that all Linde guards are trained accordingly.

HR11 Number of grievances related to human rights filed, addressed and resolved through formal grievance mechanisms

We have disclosed the total number of reports received via the Linde Integrity Line in the CR report. Internally, we elevate data on a number of other subcategories, including several in connection with human rights. We do not publish this data as it is classified as confidential.

SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programmes

Around the world, we investigate and control the local and global impact of our business activities on people and the environment. Our community investment programmes are being coordinated at a regional level. These include voluntary engagement for neighbouring communities based on needs identified at local level in consultation with our stakeholders. In 2014 we introduced a volunteering guideline and a respective reporting form. We are currently evaluating whether it makes sense to expand our reporting on this GRI indicator in the year 2016.

SO3 Percentage of employees trained in organisation's anti-corruption policies and procedures

Our aim is to train 100 percent of our employees on our Code of Ethics. All employees receive a copy of the Code of Ethics when they start working at the company and must confirm in writing that they have read and understood it. Furthermore, we organise a Group-wide e-learning programme and classroom-based courses to familiarise our employees with the Code of Ethics. We report total figures for both. We do not evaluate the annual percentage as the effort involved in doing so would be disproportionate to the benefit.

SO7 Total number of legal actions for anti-competitive behaviour, anti-trust, and monopoly practices and their outcomes

In our financial report we disclose the most important current or foreseeable legal or arbitration proceedings in which The Linde Group or one of the Group members is involved.

SO9 Operations with significant potential or actual negative impacts on local communities

Our business operations have no significant negative impacts on local communities beyond the risks outlined in the environment and safety section. We monitor and mitigate these risks in the framework of our CR management.

SO10 Prevention and mitigation measures implemented in operations with significant potential or actual negative impacts on local communities

Our business operations have no significant negative impacts on local communities beyond the risks outlined in the environment and safety section. We monitor and mitigate potential hazards under our risk management umbrella.

PR2 Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life-cycle, by type of outcomes

In our financial report we disclose the most important current or foreseeable legal or arbitration proceedings in which The Linde Group or one of the Group members is involved.

PR4 Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes

In our financial report we disclose the most important current or foreseeable legal or arbitration proceedings in which The Linde Group or one of the Group members is involved.

PR 5 Practices related to customer satisfaction, including results of surveys measuring customer satisfaction

We systematically measure customer satisfaction levels worldwide as part of our customer experience management programme. We use the results of surveys, our customer complaint management service and further information channels to help us improve our products and offerings.

PR6 Programmes for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship

In our Code of Ethics, which is binding for all employees, we set out our commitment to ensuring that our marketing, advertising and sales activities describe our offerings and services legally, fairly and honestly. The Code of Ethics is reviewed regularly. In our financial report we disclose the most important current or foreseeable legal or arbitration proceedings in which The Linde Group or one of the Group members is involved.

PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data

In our Code of Ethics, we outline our commitment to the protection of personal data. For this purpose we have appointed a highest data protection officer. We inform our employees about requirements regarding the protection of data. In addition, we train employees who handle or have access to personnel data. In our financial report we disclose the most important current or foreseeable legal or arbitration proceedings in which The Linde Group or one of the Group members is involved.

PR9 Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services

In our financial report we disclose the most important current or foreseeable legal or arbitration proceedings in which The Linde Group or one of the Group members is involved.

2.9 Significant changes during the reporting period regarding size, structure, or ownership

There were no significant changes in 2014.

EC7 Procedures for local hiring and proportion of senior management hired from the local community at significant locations of operation.

In 2012, we have reviewed the proportion of senior managers in material emerging markets. About 70% of our senior management were from the respective region. We are not aware of material changes to this proportion.

EN15 Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk

This indicator is not material for the whole of our business. Most of our locations are in industrial or commercial zones.

3.5 Process for defining report content

Our Corporate Responsibility Report is primarily addressed to our stakeholders, that is our employees, shareholders, customers and suppliers. Other relevant target groups are politicians, the research and scientific community, non-governmental organisations, sustainability experts, neighbours in the vicinity of our sites and the general public.

S02 Percentage and total number of business units analysed for risks related to corruption.

We are currently evaluating whether it would be commendable to extend our reporting on this indicator by 2016.

HR4 Total number of incidents of discrimination and corrective actions taken

In 2014, our Integrity Line was contacted 734 times in total. Most of these reports related to personnel issues (around 27 percent) or to offences against property (around 32 percent). We also followed up reports of potential conflicts of interest (around 9 percent) and cases of discrimination (around 2 percent). In 2014, the Internal Audit department, Human Resources, Legal Services and the department for Health, Safety and the Environment (HSE) conducted 127 investigations on the basis of reports received via the Integrity Line (2013: 88 investigations). In the reporting year, 35 cases were closed as substantiated.