Sustainable Development 2028 Targets

Long-term Sustainable Development Targets Across Key Priority Areas

 We conducted a materiality analysis at the end of 2019 to develop Sustainable Development 2028 Targets (SD 2028 Targets). This allowed us to identify four priority factors and related key performance indicators.

Linde’s ambitious Sustainable Development 2028 (SD 2028) targets are our road map and plan for the next several years. The targets are organized in four categories, or Priority Factors, that we consider relevant to the company and its internal and external stakeholders:

Climate Change

Invest and Innovate in Decarbonization

  • Invest more than $1 billion in decarbonization initiatives
  • Direct at least one-third of our annual research & development budget to decarbonization
  • Contribute more than 50 percent of revenue from our sustainability portfolio
  • Enable more than two times more greenhouse gases to be avoided per year than are emitted in all Linde operations

Optimize Operational Energy Use and GHG Emissions

  • Achieve a 35 percent absolute reduction of Scope 1 and 2 greenhouse gas emissions by 2035
  • Achieve 35 percent greenhouse gas intensity improvement versus EBITDA
  • Achieve 7 percent improvement in ASU energy intensity
  • Achieve 4 percent improvement in hydrogen greenhouse gas emissions intensity
  • Achieve 10 percent improvement in trucking greenhouse gas emissions intensity
  • Achieve a 10 percent absolute reduction in other greenhouse gas emissions
  • More than two times low-carbon power sourcing, primarily from active renewable electricity

Safety, Health & Environment


  • Save $1.3 billion from sustainable productivity
  • Implement Water Management Plans (WMPs) at high-water use sites in areas of high water stress
  • Achieve Zero Waste to Landfill at 450 sites


  • Annually achieve operational safety better than industry levels for Lost Workday Case Rate (LWCR) and Total Recordable Case Rate (TRCR)
  • Annually achieve Commercial Vehicle Incident Rate (CVIR) of 2.5/million kilometers driven
  • Zero global sales of coating slurries that contain hexavalent chrome by 2029

Integrity & Compliance

  • 100 percent employee certification to Linde's Code of Business Integrity (CBI)

People & Community

Diversity & Inclusion

  • Achieve 30 percent representation of women globally by 2030

Community Engagement

  • Complete 550 projects in community engagement
  • Community Relations (U.S.): Community impact assessments in engineering project development at all new sites

Global Giving

  • Increase environmental/climate-related philanthropic spend by 50 percent