Selecting Priorities

Managing to Make an Impact

At Linde, our sustainable development priorities are rooted in our mission and informed by our internal and external stakeholders.

Sustainable Development Materiality Assessment (SDMA)

How We Define Our Priority Factors

The Sustainable Development Materiality Assessment (SDMA) defines the priority sustainable development factors for Linde. The SDMA process illustrates how stakeholder issues are considered and, as appropriate, integrated into sustainability. Sustainable development Key Performance Indicators (KPIs), including Environmental KPIs (EKPIs), are selected based on business priorities and current and emerging internal and external considerations.

The SDMA is the basis for Linde's 10-year SD 2028 Targets. Please see Linde’s SDMA process for details. The selection of KPIs is reviewed annually within the SDMA-management review cycle. For reporting towards targets, please see our annual Sustainable Development Report in the Reporting Center.