Linde plc (CIK 723120) discloses in its 10-K Item 1C that cybersecurity is a top enterprise risk. The company describes its risk management strategy, including Zero Trust enhancements, incident response procedures, employee training, and third-party risk assessments. Linde states that despite past and future cyber attack attempts, no significant operational or financial impact has occurred to date. Governance falls under the Audit Committee and full Board.