Linde PLC

Linde maintains a moderate governance process to oversee climate-related lobbying: it "maintains a detailed oversight process to ensure our activities are conducted in a legal, ethical and transparent manner and are consistent across business units and geographies," with "oversight by the Chief Compliance Officer and an annual program review by the Board of Directors" and its Government Relations department "provides regular reporting on such activities to the Chief Compliance Officer and reports to the General Counsel." The company further "coordinates with the Vice President Sustainability, and General Counsel to ensure consistency of public policy advocacy with Linde's global sustainability strategy, including our energy and GHG strategy and targets, which are aligned with the Paris Agreement," and the Vice President Sustainability "works closely with Government Relations and participates in cross-functional groups to review advocacy positions that have an environmental or climate change impact," while Government Relations holds "a seat on the Sustainable Development Council, which meets quarterly." These elements demonstrate clear internal monitoring and named oversight for direct lobbying. However, we found no evidence of a process for aligning indirect lobbying through trade or industry associations or any dedicated climate-lobbying audit or public report assessing alignment, indicating that governance of some lobbying channels and comprehensive reviews remains limited.