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Public Evidence Profile

Linde plc

CountryIreland
Index EditionRECI Global Index 2026 — V1
Updated3 April 2026
StatusPublished
RECI Score
80.0
Gold
Executive Summary

Linde plc receives a Gold tier designation as the world's largest industrial gases company. CDP A- score, SBTi validated targets, DJSI constituent, and comprehensive TCFD reporting. Scores L4 across all pillars — well-integrated but not yet at the optimised level requiring Reasonable assurance and fully automated MRV. Enables customer decarbonisation through hydrogen and carbon capture solutions. P6 capped at L4 (Limited Assurance by PwC).

Technical assessment based on primary disclosures

Primary Data Source

Public Disclosure
Linde plc Sustainability Report 2024; CDP Climate Change Response 2024; Linde plc Annual Report / Integrated Report 2024

Assurance Verification

Limited Assurance (PwC)
PwC

Benchmarking Confidence

High Confidence
RECI Technical Methodology v2.4

Pillar Performance

Top:P1 Governance Chassis
Gap:P1 Governance Chassis

Assessment

Pillar Performance

Pillar 1
Integrated4

Governance Chassis

L1L2L3L4L5
Pillar 2
Integrated4

Data Infrastructure

L1L2L3L4L5
Pillar 3
Integrated4

Financial Controls

L1L2L3L4L5
Pillar 4
Integrated4

Operational Linkage

L1L2L3L4L5
Pillar 5
Integrated4

Risk Radar

L1L2L3L4L5
Pillar 6
Integrated4

Assurance Depth

L1L2L3L4L5
Pillar 7
Integrated4

Transparency & Disclosure

L1L2L3L4L5

Index Disclaimer

RECI public scores are benchmark indicators derived from our interpretation of publicly available evidence at the time of review. They are not credit ratings, ESG ratings, certifications, or assurance statements. Scores reflect the four-stage governance process: AI analyst draft, senior ESG practitioner review, final record approval, and management calibration.