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• The physical impacts of changing climate conditions on our operations, workforce, communities, biodiversity and ecosystems, supply chains and customers;

Marked against last year's 10-K

• The physical impacts of changing climate change conditions on our operations, workforce, communities, biodiversity and ecosystems, supply chains and customers;

Item 1A, Risk Factors, 10-K Feb 13, 2026open_in_new

• Ability to meet our energy requirements while complying with climate-related regulations and expectations and other energy transition policy changes;

Word for word as last year Item 1A, Risk Factors, 10-K Feb 13, 2026open_in_new

In March 2024, the SEC issued final rules on climate-related disclosures that would require disclosure of extensive detailed climate-related information by domestic and foreign registrants. Following legal challenges consolidated in the U.S. Court of Appeals for the …

Marked against last year's 10-K

In March 2024, the SEC issued final rules on climate-related disclosures that, if adopted, will that would require disclosure of extensive detailed climate-related information. The future information by domestic and foreign registrants. Following legal challenges consolidated in the U.S. Court of Appeals for the SEC climate-related disclosure rule is uncertain as it was immediately challenged in litigation and implementation has been stayed pending the legal challenges. Most recently, Eighth Circuit, the SEC issued a statement halting voluntary stay of the climate rules. In March 2025, the SEC announced that it would end its defense of the climate-related disclosures until disclosures. In September 2025, the Commission decides whether Eight Circuit continued to continue defending it. hold the litigation in abeyance, pending definitive action by the SEC on the climate rules. The Company is monitoring the SEC’s climate-related disclosure rules standards and recently enacted standards in the European Union and California on climate change disclosure and is taking necessary steps to plan for the anticipated or adopted disclosure requirements. It is possible that such legislation and other future legislation or regulation addressing climate change, including the Paris Agreement or any new international agreements, could adversely affect our operating activities, energy, raw material and transportation costs, results of operations, liquidity or capital resources, and these effects could be material or adversely impact our competitive advantage. In addition, to the extent climate change restrictions imposed in countries where our competitors operate such as India, China, Russia, Belarus or Morocco, Morocco are less stringent than in the U.S., Canada or Brazil, our competitors could gain cost or other competitive advantages over us.

Item 1A, Risk Factors, 10-K Feb 27, 2026open_in_new

Operating Impacts Due to Climate Change. The prospective impact of climate change on our operations and those of our customers and farmers remains uncertain. The impacts of climate change could include changes in rainfall patterns, water shortages, changing sea levels …

Word for word as last year Item 7, MD&A, 10-K Feb 27, 2026open_in_new

The physical impacts of climate change can negatively impact our facilities and operations.

Word for word as last year Item 1A, Risk Factors, 10-K Feb 20, 2026open_in_new

We may incur substantial costs to comply with climate change legislation and related regulatory initiatives.

Word for word as last year Item 1A, Risk Factors, 10-K Feb 20, 2026open_in_new

• regulatory provisions and requirements related to GHG emissions and sustainability matters, including announced or future changes in environmental or climate change or sustainability laws;

New this year Item 1A, Risk Factors, 10-K Feb 25, 2026open_in_new

In addition to regulations concerning the emission of GHGs, many jurisdictions have implemented or are considering regulations requiring the disclosure of certain climate and other sustainability information, including related to companies’ efforts to reduce GHG emissions, impacts on the environment …

Marked against last year's 10-K

In addition to regulations restricting concerning the emission of GHGs, many jurisdictions have implemented or are considering regulations requiring the disclosure of certain climate and other sustainability information, including related to companies’ efforts to reduce GHG emissions, impacts on the environment and risks associated with climate change. These disclosure change, as well as regulations concerning environmental claims (such as the UK Green Claims Code and EU Empowering Consumers Directive 2024/825), breaches of which may result in significant financial penalties. Such requirements could inform future regulatory or enforcement action or influence demand for our products in a manner that could negatively impact us.

Item 1A, Risk Factors, 10-K Feb 25, 2026open_in_new

Climate Change and PolicyThe impact of climate change may adversely affect CRH’s operations and cost base and the stability of markets in which the Company operates. Risks related to climate change that could affect the Company’s operations and financial performance include both physical risks (such as acute and chronic changes in weather) and transitional risks (such as technological development, policy and regulation change, and market and economic responses).

Marked against last year's 10-K

The Climate Change and PolicyThe impact of climate change may adversely affect CRH’s operations and cost base and the stability of markets in which the Company operates. Risks related to climate change that could affect the Company’s operations and financial performance include both physical risks (such as acute and chronic changes in weather) and transitional risks (such as technological development, policy and regulation change change, and market and economic responses).

Item 1A, Risk Factors, 10-K Feb 18, 2026open_in_new

Risks related to climate change that could affect the Company’s operations and/or financial performance are discussed as follows:

Word for word as last year Item 1A, Risk Factors, 10-K Feb 18, 2026open_in_new

Physical Impacts of Climate Change - Our business is subject to physical risks related to climate change which could negatively impact our business operations and financial results.

Word for word as last year Item 1A, Risk Factors, 10-K Aug 14, 2026open_in_new

ESG Regulations - Changing and emerging ESG government regulations, including climate and circularity-related rules, may adversely affect our company.

Marked against last year's 10-K

ESG Regulations - Changing and emerging ESG government regulations, including climate-related climate and circularity-related rules, may adversely affect our company.

Item 1A, Risk Factors, 10-K Aug 14, 2026open_in_new

Legislative, regulatory, societal, and market efforts to address global climate change may impact our business and create financial risk.

Word for word as last year Item 1A, Risk Factors, 10-K Nov 20, 2025open_in_new

In addition, certain of our projects are partially dependent on a regulatory environment that favors technologies focused on limiting the impact of climate change, in particular toward the production and distribution of clean hydrogen. For example, we anticipate benefits from …

Marked against last year's 10-K

In addition, certain of our growth strategy is projects are partially dependent on a regulatory environment that favors technologies focused on limiting the impact of climate change, in particular toward the production and distribution of clean hydrogen. For example, we anticipate benefits from tax incentives created by the U.S. Inflation Reduction Act of 2022 for carbon sequestration and clean hydrogen production in future years once our projects in these areas come on-stream in the U.S. If there is a reversal in the regulatory environment or a discontinuation or reduction of incentives or benefits for the development of technologies limiting the impact of climate change, particularly those focused on low- and zero-carbon hydrogen production, or significant uncertainty regarding such efforts, certain of our projects may be threatened and for completed projects demand for our products may be less than we anticipate and certain projects and our long-term growth strategy could be adversely affected. Any such occurrence For example, in fiscal year 2025, we cancelled a project to build a green liquid hydrogen project in the U.S., based in part on a regulatory development that rendered existing hydroelectric power supply ineligible for the Clean Hydrogen Production Tax Credit (45V) and incurred a significant impairment charge for the amount that we had invested in the project. Further negative regulatory developments could adversely affect our projected returns, which could lead us to re-evaluate certain projects and may harm our business and financial performance.

Item 1A, Risk Factors, 10-K Nov 20, 2025open_in_new

Our operations are subject to various domestic and foreign health, safety and environmental laws, regulations and requirements, including those related to climate change, producer responsibility and chemicals registration and management. These laws, regulations and requirements not only govern our current operations and products, but also may impose potential liability on us for our past operations.

Word for word as last year Item 1A, Risk Factors, 10-K Feb 19, 2026open_in_new

Catastrophic events, adverse weather conditions and natural disasters (including those that may be related to climate change or otherwise) may temporarily reduce the demand for some of our products, impact our ability to meet the demand for our products or cause supply chain disruptions and increased costs, and could have a negative effect on our sales, earnings or cash flow.

Word for word as last year Item 1A, Risk Factors, 10-K Feb 19, 2026open_in_new

Weather can, and climate change may, materially affect our operations - Almost all of our products are consumed outdoors in the public or private construction industry, and our production and distribution facilities are located outdoors. Inclement weather affects both our ability …

Word for word as last year Item 1A, Risk Factors, 10-K Feb 19, 2026open_in_new

Climate change legislation or regulations may adversely impact our business - A number of governmental bodies have enacted, introduced or are contemplating legislative and regulatory change in response to the potential impacts of climate change. Such introduced or contemplated legislation or …

Marked against last year's 10-K

Climate change legislation or regulations may adversely impact our business - A number of governmental bodies have enacted, introduced or are contemplating legislative and regulatory change in response to the potential impacts of climate change. Such introduced or contemplated legislation or regulation, if enacted, potentially could include provisions for a “cap and trade” system of allowances and credits or a carbon tax, among other provisions, and adversely impact the availability and/or cost of purchased electricity.

Item 1A, Risk Factors, 10-K Feb 19, 2026open_in_new

their climate-related risks, we have preliminarily aligned our reporting with Financial Stability Board’s Task Force on Climate-related Financial Disclosures requirements.

New this year Item 1A, Risk Factors, 10-K Feb 25, 2026open_in_new

In addition, the recent and ongoing geopolitical unrest and weather-related effects of climate change in numerous regions could impact the safety and productivity of our employees. Those impacts could also hinder our ability to recruit and retain talent in the impacted regions/countries.

Marked against last year's 10-K

In addition, the recent and ongoing geopolitical unrest and weather-related effects of climate change in numerous regions could impact the safety and productivity of our employees. Those impacts could also hinder our ability to recruit and grow our retain talent pools in the impacted regions/countries.

Item 1A, Risk Factors, 10-K Feb 25, 2026open_in_new

Our business is subject to numerous laws and regulations relating to the environment, including evolving climate change standards, and to the manufacture, storage, distribution, sale and use of our products as well as to the conduct of our business generally …

Word for word as last year Item 1A, Risk Factors, 10-K Feb 23, 2026open_in_new

War (including acts of terrorism or hostilities), natural or manmade disasters, water shortages or severe weather conditions, including the effects of climate change, affecting the energy, foodservice, hospitality, travel, health care, food processing, pulp and paper, mining, steel and other …

Marked against last year's 10-K

War (including acts of terrorism or hostilities), natural or manmade disasters, water shortages or severe weather conditions, including the effects of climate change, affecting the energy, foodservice, hospitality, travel, health care, food processing, pulp and paper, mining, steel and other industries can cause a downturn in the business of our customers, which in turn can have a material adverse effect on our consolidated results of operations, financial position or cash flows. In particular, the U.S. Gulf Coast is a region with significant refining, petrochemicals and chemicals operations which provide us raw materials, as well as being an important customer base for our Water Light & Heavy operating segment. Hurricanes or other severe weather events impacting the Gulf Coast, such as the winter freeze in Texas and the Gulf Coast in February 2021, can materially and adversely affect our ability to obtain raw materials at reasonable cost, or at all, and could adversely affect our business with our customers in the region.

Item 1A, Risk Factors, 10-K Feb 23, 2026open_in_new

• environmental protection, including climate change and energy efficiency laws and policies, and environmental related reporting and disclosures;

Marked against last year's 10-K

• environmental protection, including climate change and energy efficiency laws and policies; policies, and environmental related reporting and disclosures;

Item 1A, Risk Factors, 10-K Feb 25, 2026open_in_new

Committee is responsible for oversight of the company's programs and policies related to environmental matters, including climate change, greenhouse gas reduction goals and decarbonization and clean energy efforts.

Marked against last year's 10-K

Linde continuously seeks opportunities to optimize energy use and GHG emissions through research and development in customer applications and operational energy efficiency, sourcing low-carbon source energy, and purchasing hydrogen as a chemical byproduct where feasible. Linde tracks GHG emission performance versus targets and reports regularly to business management and annually to Linde's Board of Directors. The Sustainability Committee is responsible for oversight of the Company's company's programs and policies related to environmental matters, including climate change, greenhouse gas reduction goals and decarbonization solutions, such as and clean energy and carbon management. efforts.

Item 7, MD&A, 10-K Feb 25, 2026open_in_new

• tariffs and trade actions, supply chain disruptions and macro events, including geopolitical developments, climate events, natural disasters, public health crises; volatility in input costs (such as raw materials, transportation and energy);

New this year Item 7, MD&A, 10-K Feb 27, 2026open_in_new

… Environmental and climate-related events, including severe weather, droughts, floods, and water scarcity, can also impact crop yields, transportation, and energy costs, increasing sourcing challenges or prices of input costs.

New this year Item 1A, Risk Factors, 10-K Feb 27, 2026open_in_new

… Our plants’ production may be prevented or curtailed due to severe or unanticipated weather and climate events.

Word for word as last year Item 1A, Risk Factors, 10-K Feb 19, 2026open_in_new

… Requirements and restrictions of worldwide governmental authorities with respect to manufacturing, manufacturing facility locations within the jurisdiction, product content and safety, climate change, workplace safety and health, environmental, expropriation of assets and other standards could adversely affect our ability to …

Marked against last year's 10-K

We and our customers and suppliers are subject to various federal, state, provincial and local laws and regulations, which have been increasing in number and complexity. Each of our, and their, facilities is subject to federal, state, provincial and local licensing and regulation by health, environmental, workplace safety and other agencies in multiple jurisdictions. Requirements and restrictions of worldwide governmental authorities with respect to manufacturing, manufacturing facility locations within the jurisdiction, product content and safety, climate change, workplace safety and health, environmental, expropriation of assets and other standards could adversely affect our ability to manufacture or sell our products, and the ability of our customers and suppliers to manufacture and sell their products. Federal, state and local regulations imposing taxes and restrictions on our customers products could adversely impact the purchasing levels by our customers. In addition, we face risks arising from compliance with and enforcement of numerous and complex federal, state, provincial and local laws and regulations.

Item 1A, Risk Factors, 10-K Feb 19, 2026open_in_new

Our operations are subject to numerous federal, state and local laws and regulations relating to the protection of the environment, and, accordingly, we make provision in our financial statements for the estimated costs of compliance. There are inherent uncertainties in these estimates. Most notably, the uncertainty of policies, enforcement priorities, legislation and international regulations related to climate change mitigation strategies pose the greatest risk.

Marked against last year's 10-K

Our operations are subject to numerous federal, state and local laws and regulations relating to the protection of the environment, and, accordingly, we make provision in our financial statements for the estimated costs of compliance. There are inherent uncertainties in these estimates. Most notably, the uncertainty of policies, enforcement priorities, legislation and international regulations related to climate change mitigation strategies pose the greatest risk.

Item 1A, Risk Factors, 10-K Feb 25, 2026open_in_new

While steel is widely understood to be essential in any modern economy, and is increasingly seen as a critical material for addressing challenges associated with climate change, the sector also has received increased attention for its GHG emissions and their potential contribution to climate change.

New this year 10-K, 10-K Feb 25, 2026open_in_new

… However, climate change legislation and the resulting future energy policy could also provide us with opportunities if the use of renewable energy is encouraged. We currently self-generate the majority of our power requirements at our mills using renewable biogenic …

Word for word as last year Item 7, MD&A, 10-K Feb 26, 2026open_in_new

… hurricanes, tornadoes, floods and winter storms have caused disruptions to our business both directly and indirectly in recent history. Climate change may increase the frequency and intensity of these extreme weather events. Certain weather events may cause damage to our …

Word for word as last year Item 1A, Risk Factors, 10-K Feb 26, 2026open_in_new

Additionally, governmental agencies, regulators, investors or other groups have introduced, and may request or require, environmental monitoring, disclosures or regulations in response to the potential impacts of climate change. International treaties or agreements may also result in increasing regulation of …

Word for word as last year Item 1A, Risk Factors, 10-K Feb 27, 2026open_in_new

… or changing laws, regulations, sanctions or embargoes, including those that may impose output limitations or higher costs associated with climate change or GHG allocation by suppliers, interruptions in production, accidents or natural disasters, changes in exchange rates, global price fluctuations …

Marked against last year's 10-K

The availability and prices of raw materials and supplies, particularly those with positive environmental attributes, may also be negatively affected by new, existing or changing laws, regulations, sanctions or embargoes, including those that may impose output limitations or higher costs associated with climate change or GHG allocation by suppliers, interruptions in production, accidents or natural disasters, changes in exchange rates, global price fluctuations, the availability and cost of transportation, and competing uses, all of which may be heighted heightened during times of war or hostilities. As a major producer of galvanized steel products, we purchase and consume a large amount of zinc, which if purchased at high prices, may adversely affect our profit margins. Any inability to secure a consistent, cost-effective and timely supply of our raw materials and supplies may adversely affect our business, financial condition, results of operations and cash flows.

Item 1A, Risk Factors, 10-K Feb 27, 2026open_in_new

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