How Linde's Decarbonization Investment Target Was Developed https://www.linde.com/about-linde/sustainable-development/selecting-priorities https://www.linde.com/about-linde/sustainable-development/selecting-priorities Linde's SD targets are a result of a rigorous and comprehensive process, which entails several rounds of internal and external stakeholders' input collection, based upon which a list of suggested targets is created and submitted to the Board for final approval.