About this report

About this report

Reporting period

1 January to 31 December 2015

Reporting cycle

Annual

Publication

10 March 2016

Format

The report is available online. The contents of the report (either the report or individual sections) can be downloaded as PDF files.

Integrated reporting

We publish non-financial key performance indicators (KPIs) and qualitative information about sustainability in our Annual Report. The Corporate Responsibility Report supplements the disclosures in the Annual Report. More information about sustainable business practices can be found inter alia in the following publications and communication channels of the Group:

  • The Linde Group‘s website contains information on the corporate responsibility focus areas.
  • The Clean Technology portal provides an overview of products and technologies for climate protection.
  • The websites of our Gases, Engineering and Gist Divisions provide information about sustainability specific to their own business operations.
  • Some Linde subsidiaries produce regional publications which address sustainability issues.
  • Product brochures also contain information about the environmental benefits of our technologies.
  • Our investor relations presentations (which are open to the public) provide information about market opportunities for Linde arising from technologies relating to the energy and environmental sectors and from healthcare.
  • We use social media to provide corporate responsibility updates.

In this report, we include links to these sources where appropriate.

Topics

Our stakeholders, who include our employees, customers and shareholders, are an important resource in identifying key issues for Linde. We review the topics we address on a regular basis to ensure that we are meeting the needs of our stakeholders. Information about this materiality analysis is made publicly available.
The content of our report is also based on the requirements set out in the Global Reporting Initiative (GRI, G4), the results of our materiality analysis and external CR ratings.

Scope of the report

The report relates to all companies in The Linde Group over which Linde AG is able to exercise control (the power to govern the financial and operating policies of the entity) or joint control together with other parties.
In the case of companies over which Linde AG can exercise joint control, the KPIs are recorded pro rata, with the exception of figures for workplace accidents, which are shown in full even for jointly controlled entities.
The financial data of the Group has been extracted from the 2015 Annual Report and has not been modified.

Key performance indicators, data collection methods, bases of calculation

Key performance indicators (KPIs) enable us to track our economic, ecological and social performance. We measure our progress and identify potential for improvement. We use global reporting systems to collect most of the data needed to generate KPIs for safety, health and environmental protection, and employees. Our financial KPIs are calculated and published in accordance with International Financial Reporting Standards (IFRS). In the various sections of this report, KPIs are disclosed over a four-year period. The table entitled "All key performance indicators" covers a five-year period.
As a result of changes in the IFRS, the number of sites included in the reporting process has increased since the 2012 reporting year. In addition, Linde acquired US homecare company Lincare in 2013. The KPIs for the 2012 reporting year have been adjusted to take account of these two factors. Major changes in KPIs compared with prior years are often due to the increase in the number of sites or the Lincare acquisition.
Any changes in the bases of calculation compared with the prior year are disclosed together with the relevant data. If adjustments have been made to the prior-year data, this is also noted.

Independent assurance provided by a third party

Material KPIs and selected non-material KPIs were reviewed by KPMG AG Wirtschaftsprüfungsgesellschaft (KPMG). Those KPIs which were within the scope of KPMG’s engagement are identified as such in the tables presented in this report. The scope of the engagement and the conclusion reached by KPMG are disclosed in the independent assurance report.
The engagement was conducted in accordance with the International Standard on Assurance Engagements (ISAE) 3000 which covers assurance reports on sustainability reports and ISAE 3410 Assurance Engagements on Greenhouse Gas Statements.

UN Global Compact and Global Reporting Initiative

With this report, we are complying for the first time with the GRI G4 Sustainability Reporting Guidelines of the Global Reporting Initiative (GRI). We have chosen to comply with the more demanding of the two reporting options, the comprehensive option.
The Corporate Responsibility Report also serves as a Communication on Progress (COP) report within the framework of our commitment to the United Nations Global Compact. We report on how we incorporate the ten Global Compact principles into our business activities. Content relevant to the Global Compact is indicated as such in the report by the Global Compact logo. A combined GRI and Global Compact Index gives a summary and overview of all the focus areas. We are again reporting in accordance with the Advanced Level of the UN Global Compact. We also consider the Blueprint for Corporate Sustainability Leadership, which is an action plan initiated by the Global Compact LEAD platform.

Terminology used

Specialist terminology and abbreviations are explained in the report’s glossary.

Prior-year reports

The Group has published reports covering issues such as the environment, employees, sustainability and corporate responsibility since 2004. All these reports can be accessed from the archive on the Group’s website.

Contact

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