DOW

Stakeholder engagement
The company discloses how often and through which channels it engages with various stakeholder groups.

Impact and dependencies assessment
The company quantifies its impacts on nature, including biodiversity.

Resource exploitation and circularity
The company discloses its inputs, including its material footprint.

Water
The company has a commitment to respect the right to water.

Solid and air pollution
The company discloses the proportion of hazardous waste treated to reduce pollution compared to total waste, the hazardous waste diverted from disposal and the waste directed to disposal. The company reports on the proportion of reused or recycled products, or proportion of virgin polymer use, or proportion of single-use plastics.

No leading practices were identified for the company in the social inclusion and community impact area.

Sustainability strategy and accountability
The company discloses its process for identifying and prioritising its most relevant sustainability impacts as well as the outcome of this process, in relation to its sustainability strategy. While the company discloses some sustainability targets, no evidence that the company has group wide targets on key sustainability topics for the most material parts of its value chain based on the SBTN Sectoral Materiality Tool could be found in the public domain. The company reports consistently against all its targets. The company discloses ESG Metrics tied to compensation, but the metrics are not linked to biodiversity. Although the company discloses that 8 of the 11 members of the highest governance body and its committees demonstrate ESG expertise, it is unclear with the specific background and experience these members have with respect to the company’s most material pressures on nature and social.

Stakeholder engagement
Although the company discloses a list of topics of engagement, it is unclear with the key topics engaged with each stakeholder group.

Lobbying
The company discloses a list of trade associations of which it is a member wherever it operates. The company does not disclose a clear and detailed framework for assessing alignment of its trade associations with nature-positive policies. The company does not report (potential) misalignment between the lobbying activities of its trade associations and nature-positive policies.

Impact and dependencies assessment
Currently, no evidence that the company assesses its impacts on nature, including biodiversity, within its own operations could be found in the public domain, though the company mentions it is developing strategy and management practices for biodiversity. The company does not disclose any assessment of its impacts on nature, including biodiversity, in its supply chain. The company does not disclose any assessment of its dependencies on nature within its own operations. The company does not disclose any assessment of dependencies on nature of its upstream business relationships.

Key areas and species
The company does not disclose key species or areas important for biodiversity affected by its operations or suppliers. It has an opportunity to increase its transparency.

Ecosystem conversion and restoration
The company does not disclose a commitment to ensure zero conversion. The company does not disclose some activities to achieve conversion-free supply chains. The company does not disclose time-bound targets to achieve conversion-free supply chains. The company does not disclose a commitment to minimise ecosystem conversion. The company discloses some activities to minimise ecosystem conversion. The company does not disclose a commitment to restore ecosystems. The company does not disclose details and outcomes of ecosystem restoration projects in areas affected by its own operations or by its suppliers.

Resource exploitation and circularity
The company does not report quantitatively on its group-wide circularity performance. The company does not disclose efforts to improve soil health.

Water
The company demonstrates it is reducing water withdrawal in its own operations, but does not disclose a time-bound target to reduce water withdrawal across its own operations. The company reports how much water is withdrawn for its own operations in water-stressed areas. The company does not engage with suppliers to reduce water withdrawal. The company does not report a decrease in water pollution, nor its processes for managing and monitoring discharge water quality. The company does not regularly report on water pollution for all sites, nor targets to reduce water pollution. The company does not disclose its processes for implementing preventive and corrective action plans for identified specific risks to the right to water and sanitation in its own operations.

Solid and air pollution
No evidence that the company reduces the production of hazardous substances was found. The company does not disclose a commitment to avoid developing or marketing new chemicals or products with SVHC (substance of very high concern) properties. The company is reducing the production of hazardous waste. No evidence that the company reduces plastic use and waste in its own operations was found. The company does not report on the amount of plastic waste generated and proportions directed from or to disposal. The company reports regularly on air quality parameters of emissions of harmful air pollutants. The company does not report time-bound targets to reduce air pollutants across the most material parts of its value chain.

GHG emissions
No evidence that the company reduces its scope 1 and 2 greenhouse gas emissions was found. The company has a time-bound target to reduce its scope 1 and 2 emissions, but does not report progress against it. No evidence that the company’s scope 1 and 2 emissions target is aligned with a 1.5-degree trajectory was found. The company is reducing its scope 3 emissions. The company does not disclose a time-bound target to reduce its scope 3 emissions.

Invasive species
The company has not identified any activities that could lead to the introduction of invasive alien species in its own operations.

Safe, healthy, clean environment
The company does not disclose a commitment to respecting local communities’ right to a safe, clean, healthy and sustainable environment or to zero tolerance for acts of violence, threats, intimidation or judicial harassment committed against land and environmental rights defenders.

Indigenous Peoples’ and land rights
The company does not disclose a commitment to respecting Indigenous Peoples’ rights or land rights of local communities.

The company has an opportunity to describe a comprehensive process for identifying its human rights risks and impacts across all its activities, especially through its business relationships. The company has an opportunity to describe a process for assessing the human rights risks it has identified and to disclose what it considers to be its salient human rights issues. A description of this process would include how relevant factors are considered, such as geographical, economic and social f noractors. No evidence was found that the company has a global system to act on its salient human rights issues. The company has an opportunity to disclose the stakeholders it engages with on human rights risks.

The company has a publicly available policy statement which shows it is committed to respecting the health and safety of workers. The company has a publicly available policy statement which shows it expects its suppliers to commit to respecting the health and safety of their workers. The company has an opportunity to disclose a time-bound target for paying all workers a living wage or that it has achieved paying all workers a living wage. The company has an opportunity to describe how it determines a living wage for the regions where it operates. The company discloses the proportion of its total direct operations workforce covered by collective bargaining agreements. While the company states that it encourages its suppliers to respect employees’ right to freedom of association and the right to collective bargaining, it has an opportunity to describe how it works to support the practices of its suppliers in relation to those.

The company discloses a global tax strategy. No evidence that the company describes the process for identifying its bribery and corruption risks and impacts in specific locations or activities covering its own operations was found. The company includes anti-bribery and anti-corruption clauses in its contracts with direct business relationships. The company does not disclose its approach to lobbying and political engagement in a public policy document.