Business Responsibility and Sustainability Report

The report describes Linde India's sustainability roadmap, including a 35% GHG-emissions-intensity reduction target for 2028 and initiatives to expand renewable-energy sourcing. It reports FY 2023-24 Scope 1 emissions of 27585 tCO2e and Scope 2 emissions of 1330696 tCO2e. Futurestation Advisors LLP provided reasonable assurance over the BRSR Core attributes.