Linde PLC covers transgender-related medical costs for its employees and their children. It also uses sex and gender ideology criteria in marketing. Linde uses its reputation, corporate funds, and political influence to support controversial sex and gender ideologies, organizations, and legislation. Linde does not provide viewpoint protections for its employees. However, it has not publicly terminated business relationships based on views or beliefs. Linde is a copper partner of Out & Equal and "proactively" trains its employees on unconscious bias. For these reasons, Linde PLC receives a Medium Risk rating.