Independent assurance report

To the Management of The Linde Group, Munich

We have been engaged to perform an independent limited assurance engagement on selected environmental and safety performance indicators, including explanatory notes, published in the online Linde Corporate Responsibility Report 2016 (further “Report”), for the business year 2016, of The Linde Group, Munich (further “Linde”).

The following selected environmental and safety performance indicators are included in the scope of our assurance engagement and marked with the symbol Geprüft von KPMG in the Report, available at

  • Use of resources:
    • Energy
    • Water
    • Resources and materials
  • Emissions:
    • Direct greenhouse gas emissions (Scope 1)
    • Indirect greenhouse gas emissions (Scope 2)
    • Other indirect greenhouse gas emissions (Scope 3)
    • Emissions to air
    • Emissions to water
  • Waste and recycling
  • Transport safety
    • Number of serious traffic incidents involving trucks per 1 million km
  • Occupational health and safety:
    • Workplace accidents by employees (per million working hours)
    • Number of workplace accidents by contractors with at least one day of absence
    • Number of fatalities involving employees
    • Number of fatalities involving contractors
  • Certified sites

Management´s Responsibility for the Report

The legal representatives of Linde are responsible for the preparation of the Report in accordance with the reporting criteria. Linde applies the principles and standard disclosures of the G4 Sustainability Reporting Guidelines of the Global Reporting Initiative (GRI) and the Corporate Accounting and Reporting Standard (Scope 1 and 2) of the Greenhous Gas Protocol Initiative by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), in combination with internal guidelines (further: the “Reporting Criteria”).

This responsibility includes the selection and application of appropriate methods for sustainability reporting as well as making assumptions and estimates for individual qualitative and quantitative sustainability disclosures, which are reasonable under the circumstances. Furthermore, this responsibility includes designing,  implementing and maintaining systems and processes relevant for the preparation of the Report in a way that is free of – intended or unintended – material misstatements.

Independence and quality assurance on the part of the auditing firm

We have complied with the independence and other ethical requirements of the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA-Code), which is founded on the fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behavior.

The quality assurance system of the KPMG AG Wirtschaftsprüfungsgesellschaft is based on the International Standard on Quality Control 1 "Quality Control for Audit, Assurance and Related Service Practices" (ISQC 1) and, in addition on national statutory requirements and professional standards, especially the Professional Code for Certified Accountants as well as the joint statement of WPK (Chamber of Public Accountants) and IDW (Institute of Public Auditors in Germany): Requirements for quality assurance in the auditing practice (VO 1/2006).

Practitioner’s Responsibility

Our responsibility is to express a conclusion based on our work performed and the evidences obtained on the selected environmental and safety performance indicators marked with the symbol “Geprüft von KPMG“ in the Report, available at

Nature and extent of the assurance engagement

 We conducted our work in accordance with the International Standard on Assurance Engagements (ISAE) 3000 (Revised): “Assurance Engagements other than Audits or Reviews of Historical Financial Information” and the International Standard on Assurance Engagements ISAE) 3410: “Assurance Engagements on Greenhouse Gas Statements” of the International Auditing and Assurance Standards Board (IAASB). These standards require that we comply with our professional duties and plan and perform the assurance engagement to obtain a limited level of assurance to preclude that the information above is not in accordance, in material respects, with the aforementioned Reporting Criteria. In a limited assurance engagement the evidence gathering procedures are more limited than in a reasonable assurance engagement and therefore less assurance is obtained than in a reasonable assurance engagement. The choice of audit activities is subject to the auditor’s own judgement. This includes the assessment of the risk of material misstatement in the Report under consideration of the Reporting Criteria.

Within the scope of our engagement, we performed amongst others the following procedures when conducting the limited assurance engagement:

  • A risk analysis, including a media search, to identify relevant information on Linde’s sustainability performance in the reporting period.
  • Evaluation of the design and implementation of the systems and processes for the collection, processing and control of selected environmental and safety performance indicators included in the scope of this engagement, including the consolidation of the data.
  • Inquiries of personnel on corporate level responsible for providing the data and information, carrying out internal control procedures and consolidating the data and information, including the explanatory notes.
  • Evaluation of internal and external documentation and certificates, to determine whether the qualitative and quantitative disclosures are supported by sufficient evidence.
  • An analytical review of the data and trend explanations submitted by all sites for consolidation at corporate level.
  • Visits to five selected production sites in the United Arab Emirates (3), Brazil (1), Colombia (1) and four selected regions in Eastern Asia/China, Eastern Europe and Middle East, North and South America, to review the source data and the design and implementation of validation procedures at local and regional level.
  • Evaluation of the overall presentation of the selected environmental and safety performance indicators in the Report.


Based on the procedures performed and evidence received, nothing has come to our attention that causes us to believe that the selected environmental and safety performance indicators for the business year 2016, including explanatory notes, marked with the symbol “Geprüft von KPMG“ in the Report, are, in all material respects, not prepared in accordance with the Reporting Criteria.

Purpose of the assurance report

This assurance report is issued based on an assurance engagement agreed upon with Linde. The assurance engagement to obtain limited assurance is issued on purpose of Linde and the assurance report is solely for information purposes of Linde on the results of the assurance engagement.

Limited liability

This assurance report must not be used as basis for (financial) decision-making by third parties of any kind. We have responsibility only towards Linde. We do not assume any responsibility for third parties.

Munich, March 9, 2017


Simone Fischer
[German Public Auditor]

Christian Hell