GRI Content Index

The Linde Material Handling Sustainability Report 2014 “A Review” was prepared in accordance with the Global Reporting Initiative (GRI) guidelines and fulfils the “in accordance” Core option. The G4 guidelines in force since May 2013 were applied. An external audit of the contents of the report was not performed.
Disclosure of G4 Indicators
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GRI Aspects and Indicators |
Page |
Omissions |
General Standard Disclosures |
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Strategy and Analysis |
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G4-1 |
Statement from the most senior decision-maker |
Foreword (p. 2–3) |
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G4-2 |
Key impacts, risks, and opportunities concerning sustainability |
Foreword (p. 3), Compliance and risk management (p. 13), Sustainability strategy (p. 15–17), Development of a sustainability strategy (p. 16–17) |
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Organizational Profile |
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G4-3 |
Name of the organization |
Company profile (p. 5) |
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G4-4 |
Primary brands, products, and services |
Brand values (p. 6–7), Environmental performance (p. 33), Company profile (p. 5) |
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G4-5 |
Location of the organization’s headquarters |
Company profile (p. 5) |
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G4-6 |
Countries with significant operations |
Company profile (p. 5–6) |
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G4-7 |
Nature of ownership and legal form |
Company profile (p. 5–6) |
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G4-8 |
Markets served |
Company profile (p. 6) |
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G4-9 |
Scale of the organization |
Report profile (p. U3), Company profile (p. 5–6), Products and solutions (p. 29) |
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G4-10 |
Employees by employment type, gender and region |
Report profile (p. U3), Company profile (p. 5), Good employer (p. 38–39) |
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G4-11 |
Percentage of employees covered by collective bargaining agreements |
Good employer (p. 39) |
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G4-12 |
Description of the supply chain |
Sustainable procurement (p. 13) |
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G4-13 |
Significant changes during the reporting period |
Company profile (p. 6) |
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G4-14 |
Implementation of the precautionary principle |
Compliance and risk management (p. 12–13) |
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G4-15 |
External initiatives that the organization endorses |
Community engagement (p. 45–48) |
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G4-16 |
Significant memberships in industry and business associations |
Stakeholder dialogue (p. 21) |
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Identified Material Aspects and Boundaries |
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G4-17 |
Entities included in the consolidated financial statements |
Report profile (p. U3), Company profile (p. 5–6) |
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G4-18 |
Process for defining the report content |
Report profile (p. U3), Sustainability strategy (p. 15–16), Development of a sustainability strategy (p. 16–17) |
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G4-19 |
Material Aspects identified |
Sustainability strategy (p. 15–17) |
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G4-20 |
Aspect Boundaries within the organization |
Sustainability strategy (p. 15–17) |
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G4-21 |
Aspect Boundaries outside the organization |
Sustainability strategy (p. 15–17) |
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G4-22 |
Restatemtents of information provided in previous reports |
Report profile (p. U3) |
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G4-23 |
Significant changes in the Scope and Aspect Boundaries |
Report profile (p. U3) |
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Stakeholder Engagement |
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G4-24 |
Stakeholder groups engaged |
Sustainability strategy (p. 15), Stakeholder dialogue (p. 21) |
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G4-25 |
Identification and selection of stakeholders |
Stakeholder dialogue (p. 21) |
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G4-26 |
Approach to stakeholder engagement and frequency |
Stakeholder dialogue (p. 21), Products and solutions (p. 30), Focus on customer safety (p. 30–31), Environmental performance (p. 32), Management and promotion (p. 40–41) |
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G4-27 |
Key topics and concerns raised through stakeholder engagement and response |
Stakeholder dialogue (p. 21), Products and solutions (p. 30), Focus on customer safety (p. 30–31), Environmental performance (p. 32), Management and promotion (p. 40–41) |
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Report Profile |
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G4-28 |
Reporting period |
Report profile (p. U3) |
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G4-29 |
Date of most recent previous report |
Report profile (p. U3) |
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G4-30 |
Reporting cycle |
Report profile (p. U3) |
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G4-31 |
Contact point for questions regarding the report |
Legal notice (p. U5) |
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G4-32 |
“In accordance” option with GRI and Content Index chosen |
Report profile (p. U3), GRI Content Index (p. 50) |
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G4-33 |
External verification of the report |
GRI Content Index (p. 50) |
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Governance |
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G4-34 |
Governance structure, incl. committees of the highest governance body |
Foreword (p. 2–3), Corporate governance (p. 11), Overarching organisational structure (p. 20–21) |
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G4-35 |
Process for delegating authority for economic, environmental and social topics |
Overarching organisational structure (p. 20–21) |
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G4-36 |
Executive-level position with responsibility for economic, environmental and social topics |
Interview Dr Holger Hoppe (p. 19), Overarching organisational structure (p. 19–21) |
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Ethics and Integrity |
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G4-56 |
Values, principles, standards and norms of behavior |
Brand values (p. 7), Compliance and risk management (p. 12–13), Corporate governance (p. 11–13), Development of a sustainability strategy (p. 16) |
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G4-58 |
Mechanisms for reporting concerns about unethical or unlawful behaviour |
Compliance and risk management (p. 12–13) |
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Specific Standard Disclosures |
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Category: Economic |
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Economic Performance – Management approach |
Company profile (p. 6) |
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G4-EC1 |
Direct economic value created and distributed |
Company profile (p. 6), Good employer (p. 39) |
Operating costs, payment to the region, donations will be reported in 2017. |
G4-EC2 |
Financial implications and other risks and opportunities due to climate change |
Compliance and risk management (p. 13) |
The proportion of outgoings will be reported in 2017. |
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Procurement Practices – Management approach |
Sustainable procurement (p. 13) |
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G4-EC9 |
Proportion of spending on local suppliers |
Sustainable procurement (p. 13) |
The proportion of outgoings will be reported in 2017. |
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Category: Environmental |
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Materials – Management approach |
Responsible use of raw materials (p. 26) |
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G4-EN2 |
Percentage of materials used that are recycled input materials |
Responsible use of raw materials (p. 26–27) |
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Energy – Management approach |
Energy and emissions (p. 24–26), Responsible use of raw materials (p. 26–27) |
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G4-EN3 |
Energy consumption within the organization |
Energy and emissions (p. 24–25) |
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G4-EN6 |
Reduction of energy consumption |
Energy and emissions (p. 24–26) |
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G4-EN7 |
Reductions in energy requirements of products and services |
Responsible use of raw materials (p. 26), Products and solutions (p. 29–35), Saving energy and protecting the environment (p. 32–33), Focus on customer safety (p. 30–31), Life-cycle assessments (p. 34) |
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Water – Management approach |
Responsible use of raw materials (p. 27) |
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G4-EN8 |
Total water withdrawal by source |
Responsible use of raw materials (p. 27) |
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Emissions – Management approach |
Energy and emissions (p. 24–26) |
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G4-EN15 |
Direct greenhouse gas (GHG) emissions (Scope 1) |
Energy and emissions (p. 24–26) |
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G4-EN16 |
Energy indirect greenhouse gas (GHG) emissions (Scope 2) |
Energy and emissions (p. 24–26) |
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G4-EN17 |
Other indirect greenhouse gas (GHG) emissions (Scope 3) |
Energy and emissions (p. 24–26) |
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G4-EN19 |
Reduction of greenhouse gas (GHG) emissions |
Energy and emissions (p. 24–26), Environmental performance (p. 32–35), Life-cycle assessments (p. 34) |
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G4-EN21 |
NOx, SOx and other significant air emissions |
Energy and emissions (p. 24–26) |
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Effluents and Waste – Management approach |
Responsible use of raw materials (p. 26–27) |
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G4-EN22 |
Total water discharge by quality and destination |
Responsible use of raw materials (p. 27) |
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G4-EN23 |
Total weight of waste by type and disposal method |
Responsible use of raw materials (p. 27) |
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G4-EN24 |
Total number and volume of significant spills |
Environment and resources (p. 24) |
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G4-EN25 |
Handling of hazardous waste |
Responsible use of raw materials (p. 27) |
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Products and Services – Management approach |
Innovative technology and environmental protection (p. 8), Products and solutions (p. 30), Environmental performance (p. 32–35), Life-cycle assessments (p. 34) |
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G4-EN27 |
Mitigation of environmental impacts of products and services |
Environmental performance (p. 32–35), Life-cycle assessments (p. 34) |
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Compliance – Management approach |
Compliance and risk management (p. 12–13) |
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G4-EN29 |
Fines and sanctions for non-compliance with environmental regulations |
Environment and resources (p. 23) |
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Transport – Management approach |
Energy and emissions (p. 24–25) |
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G4-EN30 |
Significant environmental impacts of transporting products |
Energy and emissions (p. 24–26) |
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Supplier Environmental Assessment – Management approach |
Corporate governance (p. 11), Sustainable procurement (p. 13), Responsible use of raw materials (p. 26) |
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G4-EN32 |
Percentage of new suppliers that were screened using environmental criteria |
Sustainable procurement (p. 13) |
Reviews of suppliers start in 2016. |
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Category: Social |
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Labor Practices and Decent Work |
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Employment – Management approach |
Good employer (p. 37–40), Management and promotion (p. 39–41) |
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G4-LA1 |
New employee hires and employee turnover |
Good employer (p. 39) |
Newly appointed employees by age group and region, turnover by gender, age group and region will be reported in 2017. |
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Occupational Health and Safety – Management approach |
Occupational health and safety (p. 43) |
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G4-LA6 |
Injuries, occupational diseases, lost days, and work-related fatalities |
Occupational health and safety (p. 43) |
Type of injury, occupational health rate, fatalities by region will be reported in 2017. |
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Training and Education – Management approach |
Good employer (p. 37), Basic and advanced training (p. 41–42) |
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G4-LA9 |
Average hours of training |
Basic and advanced training (p. 42) |
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G4-LA11 |
Percentage of employees receiving regular performance and career development reviews |
Good employer (p. 39), Management and promotion (p. 39–41) |
Reporting by gender and employee category will be introduced in 2017. |
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Diversity and Equal Opportunity – Management approach |
Good employer (p. 37–38) |
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G4-LA12 |
Composition of governance bodies and breakdown of employees by aspects of diversity |
Good employer (p. 37–38) |
Reporting by employee category will be introduced in 2017. A survey for membership of minorities is not permitted in Germany. |
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Supplier Assessment for Labor Practices – Management approach |
Corporate governance (p. 11–13), Compliance and risk management (p. 12), Sustainable procurement (p. 13) |
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G4-LA14 |
Percentage of new suppliers that were screened using labor practices criteria |
Sustainable procurement (p. 13) |
Reviews of suppliers start in 2016. |
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Human Rights |
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Investment – Management approach |
Corporate governance (p. 11–13), Compliance and risk management (p. 12), Sustainable procurement (p. 13) |
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G4-HR2 |
Employee training on human rights issues |
Compliance and risk management (p. 12) |
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Non-discrimination – Management approach |
Good employer (p. 38) |
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G4-HR3 |
Incidents of discrimination and corrective actions taken |
Good employer (p. 39) |
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Freedom of Association and Collective Bargaining – Management approach |
Good employer (p. 38–39) |
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G4-HR4 |
Operations and suppliers identified in which the right to exercise freedom of association may be violated or at risk, and measures taken |
Sustainable procurement (p. 13), Good employer (p. 39) |
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Child Labor – Management approach |
Corporate governance (p. 11–13), Good employer (p. 38), Compliance and risk management (p. 12), Sustainable procurement (p. 13) |
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G4-HR5 |
Operations and suppliers having significant risk for incidents of child labor, and measures taken |
Sustainable procurement (p. 13), Good employer (p. 39) |
Reviews of suppliers start in 2016. |
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Forced or Compulsory Labor – Management approach |
Corporate governance (p. 11–13), Good employer (p. 38), Compliance and risk management (p. 12), Sustainable procurement (p. 13) |
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G4-HR6 |
Operations and suppliers having significant risk for incidents of forced or compulsory labor, and measures taken |
Sustainable procurement (p. 13), Good employer (p. 39) |
Reviews of suppliers start in 2016. |
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Assessment – Management approach |
Corporate governance (p. 11–13), Compliance and risk management (p. 12), Sustainable procurement (p. 13) |
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G4-HR9 |
Operations that have been subject to human rights reviews |
Corporate governance (p. 11–13), Good employer (p. 39) |
Reviews of suppliers start in 2016. |
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Supplier Human Rights Assessment – Management approach |
Corporate governance (p. 11), Sustainable procurement (p. 13) |
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G4-HR10 |
Percentage of new suppliers that were screened using human rights criteria |
Sustainable procurement (p. 13) |
Reviews of suppliers start in 2016. |
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Society |
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Anti-corruption – Management approach |
Corporate governance (p. 11–13), Compliance and risk management (p. 12), Sustainable procurement (p. 13) |
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G4-SO4 |
Communication and training on anti-corruption |
Compliance and risk management (p. 12) |
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G4-SO5 |
Confirmed incidents of corruption and actions taken |
Compliance and risk management (p. 12) |
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Compliance – Management approach |
Corporate governance (p. 11–13), Compliance and risk management (p. 12), Sustainable procurement (p. 13) |
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G4-SO8 |
Fines and sanctions for non-compliance with laws and regulations |
Compliance and risk management (p. 12) |
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Product Responsibility |
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Customer Health and Safety – Management approach |
Products and solutions (p. 30–31), Focus on customer safety (p. 30–31) |
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G4-PR1 |
Percentage of significant product and service categories for which health and safety impacts are assessed |
Products and solutions (p. 30–31), Focus on customer safety (p. 30–31) |
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G4-PR2 |
Incidents of non-compliance with regulations and voluntary codes concerning the health and safety impacts of products and services |
Products and solutions (p. 30) |
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Compliance – Management approach |
Corporate governance (p. 11), Products and solutions (p. 30) |
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G4-PR9 |
Significant fines concerning the provision and use of products and services |
Products and solutions (p. 30) |
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