GRI Content Index (GRI 102-55)

This report was prepared in accordance with the Global Reporting Initiative (GRI) Standards Comprehensive option. This Content Index serves as a navigation tool for the GRI Standard disclosures.

Management of Dow is responsible for the completeness, accuracy and validity of the ESG disclosures referenced or included in the GRI Content Index as of, and for the year ended, December 31, 2020. Management is also responsible for the collection, quantification and presentation of the information included in the 2020 Environmental, Social and Governance Report and for the selection of the criteria, which management believes provide an objective basis for measuring and reporting on the ESG disclosures. Management of Dow asserts that the ESG disclosures referenced or included in the GRI Content Index as of, and for the year ended December 31, 2020, are presented in accordance with the Global Reporting Initiative Sustainability Reporting Standards under its Comprehensive option.

GRI Standard/Disclosure Page Number(s)/Location
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Omission
Universal Standards
GRI 102: General Disclosures 2016
Organizational Profile
102-1 Name of the organization 4 / Webpage None
102-2 Activities, brands, products and services 24-30 / Webpage None
102-3 Location of headquarters 22 / Webpage None
102-4 Location of operations 22 / Webpage None
102-5 Ownership and legal form 21 / Webpage None
102-6 Markets served 24-30 / Webpage None
102-7 Scale of the organization 21-23 / Webpage Confidentiality constraints. In the interest of confidentiality and competitiveness, Dow does not report quantity of products or services provided.
102-8 Information on employees and other workers 122, 127 / Webpage 1, Webpage 2 None
102-9 Supply chain 61, 78-85 / Webpage 1, Webpage 2 None
102-10 Significant changes to the organization and its supply chain There were no significant changes to the organization or its supply chain in 2020 None
102-11 Precautionary principle or approach 49 / Webpage None
102-12 External initiatives 170 / Webpage None
102-13 Membership of associations 170 / Webpage None
Strategy
102-14 Statement from key decision-maker 5-6 / Webpage None
102-15 Key impacts, risks and opportunities 163 / Webpage None
GRI 102: General Disclosures 2016
Ethics and Integrity
102-16 Values, principles, standards and norms of behavior 174-175 / Webpage None
102-17 Mechanisms for advice and concerns about ethics 176 / Webpage None
Governance
102-18 Governance structure 155 / Webpage None
102-19 Delegating authority 156 / Webpage None
102-20 Executive-level responsibility for economic, environmental and social topics 156 / Webpage None
102-21 Consulting stakeholders on economic, environmental and social topics 156 / Webpage None
102-22 Composition of the highest governance body and its committees 157 / Webpage None
102-23 Chair of the highest governance body 158 / Webpage None
102-24 Nominating and selecting the highest governance body 158 / Webpage None
102-25 Conflicts of interest 177 / Webpage None
102-26 Role of highest governance body in setting purpose, values and strategy 158 / Webpage None
102-27 Collective knowledge of highest governance body 159 / Webpage None
102-28 Evaluating the highest governance body's performance 159 / Webpage None
102-29 Identifying and managing economic, environmental and social impacts 162 / Webpage None
102-30 Effectiveness of risk management processes 162 / Webpage None
102-31 Review of economic, environmental and social topics 160 / Webpage None
102-32 Highest governance body's role in sustainability reporting 4 / Webpage None
102-33 Communicating critical concerns 160 / Webpage None
102-34 Nature and total number of critical concerns 160 / Webpage None
102-35 Remuneration policies 161 / Webpage None
102-36 Process for determining remuneration 161 / Webpage None
102-37 Stakeholders' involvement in remuneration 161 / Webpage
102-38 Annual total compensation ratio 132 / Webpage Confidentiality constraints. In the interest of confidentiality and competitiveness, Dow does not report ratios based on individual compensation at the country level.
102-39 Percentage increase in annual total compensation ratio 132 / Webpage Confidentiality constraints. In the interest of confidentiality and competitiveness, Dow does not report ratios based on individual compensation at the country level.
102-40 List of stakeholder groups 166 / Webpage
102-41 Collective bargaining agreements Approximately 15% of Dow’s workforce was covered by collective bargaining agreements in 2020.
102-42 Identifying and selecting stakeholders 166-169 / Webpage
102-43 Approach to stakeholder engagement 166-169 / Webpage
102-44 Key topics and concerns raised 165, 166-169 / Webpage
102-45 Entities included in the consolidated financial statements Consolidated subsidiaries are listed in Exhibit 21 of the Dow Inc. Annual Report on Form 10-K for the year ended December 31, 2020, filed with the SEC on February 5, 2021. All of these entities are covered by this report.
102-46 Defining report content and topic boundaries 164-165 / Webpage
102-47 List of material topics 165 / Webpage
102-48 Restatements of information Any restatements of information from prior years' reporting and the reasons for them are included in the footnotes or narrative of the body of the report.
102-49 Changes in reporting There have not been any significant changes from previous reporting period in the list of material topics or topic boundaries.
102-50 Reporting period 4 / Webpage
102-51 Date of most recent report 4 / Webpage
102-52 Reporting cycle 4 / Webpage
102-53 Contact point for questions regarding the report 4 / Webpage
102-54 Claims of reporting in accordance with the GRI Standards 4 / Webpage
102-55 GRI content index 188-195 / Webpage
102-56 External assurance 196 / Webpage
Topic-Specific Standards
Economic
GRI 201: Economic Performance 2016
GRI 103: Management Approach 2016 23, 101
201-1 Direct economic value generated and distributed 23 / Webpage
201-2 Financial implications and other risks and opportunities due to climate change 40-42 / Webpage Information unavailable. We have not disclosed quantitative financial implications or costs of actions to manage climate risks and opportunities. Complete information is not available as the company is currently updating its climate risk analysis.
201-3 Defined benefit plan obligations and other retirement plans 133 / Webpage Confidentiality constraints. We have not disclosed percentage of salaries contributed to plan or level of participation in retirement plans. We will assess additional disclosure on a yearly basis.
201-4 Financial assistance received from government 171-172 / Webpage Confidentiality constraints. We have not disclosed percentage of salaries contributed to plan or level of participation in retirement plans. We will assess additional disclosure on a yearly basis.
Environmental
GRI 301: Materials 2016
GRI 103: Management Approach 2016 62
301-1 Materials used by weight or volume 62 / Webpage Information unavailable. Aggregate quantity is impractical due to multiple purchasing arrangements and delivery mechanisms. We will continue to annually assess mechanisms to be able to report this information in the future.
301-2 Recycled input materials used 62 / Webpage Information unavailable. Our businesses report estimates of recycled raw materials used and fraction of their portfolio of products that are ultimately recycled as part of our Sustainable Chemistry Index Survey process. In 2020, businesses reported small percentages for both questions. These results are not aggregated at the corporate level or reported publicly.
301-3 Reclaimed products and their packaging materials Information unavailable. Our businesses report estimates of recycled raw materials used and fraction of their portfolio of products that are ultimately recycled as part of our Sustainable Chemistry Index Survey process. In 2020, businesses reported small percentages for both questions. These results are not aggregated at the corporate level or reported publicly.
GRI 302: Energy 2016
GRI 103: Management Approach 2016 63
302-1 Energy consumption within the organization 64 / Webpage
302-2 Energy consumption outside of the organization 64 / Webpage
302-3 Energy intensity 64 / Webpage
302-4 Reduction of energy consumption 67 / Webpage
302-5 Reductions in energy requirements of products and services Not applicable. Virtually all Dow products do not require energy in use.
GRI 303: Water and Effluents 2018
GRI 103: Management Approach 2016 69
303-1 Interactions with water as a shared resource 70 / Webpage
303-2 Management of water discharge-related impacts 74 / Webpage
303-3 Water withdrawal 73 / Webpage
303-4 Water discharge 68, 73, 74 / Webpage Information unavailable. Disclosed to GRI 306-1 and 306-5 2016 as we transition our reporting capability to the new water disclosure standard. For disclosure of non-compliance with discharge limits, refer to Environmental proceedings listed in Part I, Item 3 of the Dow Inc. Annual Report for the year ended December 31, 2020 filed on Form 10-K with the SEC on February 5, 2021.
303-5 Water consumption Information unavailable. See page 73 for description of actions we’re taking to be capable of reporting in 2022.
GRI 304: Biodiversity 2016
GRI 103: Management Approach 2016 75
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas 75 / Webpage Information unavailable. See page 75 for description of actions taken in 2020 toward developing additional disclosure capability.
304-2 Significant impacts of activities, products and services on biodiversity 75 / Webpage Information unavailable. See page 75 for description of actions taken in 2020 toward developing additional disclosure capability.
304-3 Habitats protected or restored 75 / Webpage Information unavailable. See page 75 for description of actions taken in 2020 toward developing additional disclosure capability.
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations 75 / Webpage Information unavailable. See page 75 for description of actions taken in 2020 toward developing additional disclosure capability.
GRI 305: Emissions 2016
GRI 103: Management Approach 2016 60
305-1 Direct (Scope 1) GHG emissions 65 / Webpage
305-2 Energy indirect (Scope 2) GHG emissions 65 / Webpage
305-3 Other indirect (Scope 3) GHG emissions 66 / Webpage
305-4 GHG emissions intensity 65 / Webpage
305-5 Reduction of GHG emissions 67 / Webpage
305-6 Emissions of ozone-depleting substances (ODS) 68 / Webpage
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions 68 / Webpage
GRI 306: Effluents and Waste 2016
GRI 103: Management Approach 2016 74, 76, 77
306-1 Water discharge by quality and destination See GRI 303-4
306-2 Waste by type and disposal method 76 / Webpage
306-3 Significant spills Information unavailable. Tracking of incidents is by the industry standard definition of PSCE.
306-4 Transport of hazardous waste Information unavailable. We will be reviewing ways to address this disclosure on a yearly basis as we define the need to capture this information. See page 58 for discussion of our Transportation Safety Index.
306-5 Water bodies affected by water discharges and/or runoff See GRI 303-4
GRI 307: Environmental Compliance 2016
GRI 103: Management Approach 2016 60
307-1 Non-compliance with environmental laws and regulations Environmental proceedings are listed in Part I, Item 3 of the Dow Inc. Annual Report on Form 10-K for the year ended December 31, 2020, filed with the SEC on February 5, 2021.
GRI 308: Supplier Environmental Assessment 2016
GRI 103: Management Approach 2016 82
308-1 New suppliers that were screened using environmental criteria 82 / Webpage
308-2 Negative environmental impacts in the supply chain and actions taken Information unavailable. Our Sustainable Procurement Strategy described on page 82 will advance end-to-end transparency of impacts of our supply chain.
Social
GRI 401: Employment 2016
GRI 103: Management Approach 2016 101
401-1 New employee hires and employee turnover 125-126 / Webpage Confidentiality constraints. We disclose the rate, but not number of new employee hires and employee turnover.
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees 133 / Webpage
401-3 Parental leave 133 / Webpage Information unavailable. Consistent quantitative information is not available for all regions. We will continue to annually assess mechanisms to be able to report this information in the future.
GRI 403: Occupational Health and Safety 2016
GRI 103: Management Approach 2018 87
403-1 Occupational health and safety management system 87 / Webpage
403-2 Hazard identification, risk assessment and incident investigation 88 / Webpage
403-3 Occupational health services 89 / Webpage
403-4 Worker participation, consultation, and communication on occupational health and safety 90 / Webpage
403-5 Worker training on occupational health and safety 90 / Webpage
403-6 Promotion of worker health 92 / Webpage
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Reference the narrative on the safe materials focus area on pages 48-50, for prevention of occupationalhealth and safety impact of our products. Refer to pages 83 and 85 for discussion of transportation stewardship for prevention of safety impact of our transportation operations.
403-8 Workers covered by an occupational health and safety management system 94 / Webpage
403-9 Work-related injuries 91 / Webpage
403-10 Work-related ill health 91 / Webpage
GRI 404: Training and Education 2016
GRI 103: Management Approach 2016 128
404-1 Average hours of training per year per employee 128 / Webpage Information unavailable. We are unable to produce breakdown of training hours by gender or employee category. We will be reviewing ways to address this disclosure on a yearly basis.
404-2 Programs for upgrading employee skills and transition assistance programs 129 / Webpage
404-3 Percentage of employees receiving regular performance career development reviews 130 / Webpage Information unavailable. We are unable to produce breakdown of performance review data by gender or employee category. We will be reviewing ways to address this disclosure on a yearly basis.
GRI 405: Diversity and Equal Opportunity 2016
GRI 103: Management Approach 2016 122
405-1 Diversity of governance bodies and employees 123, 124 / Webpage
405-2 Ratio of basic salary and remuneration of women to men 131 / Webpage Information unavailable for reporting by employee category or by significant locations of operation. We will review the decision to report this information annually.
GRI 413: Local Communities 2016
GRI 103: Management Approach 2016 135, 149
413-1 Operations with local community engagement, impact assessments, and development programs 147-148 / Webpage
413-2 Operations with significant actual and potential negative impacts on local communities Reference NOTE 16 – Commitments and Contingent Liabilities, Environmental Matters of the Dow Inc. Annual Report for the year ended December 31, 2020 filed on Form 10-K with the SEC on February 5, 2021.
GRI 414: Supplier Social Assessment 2016
GRI 103: Management Approach 2016 82
414-1 New suppliers that were screened using social criteria Information unavailable. Our Sustainable Procurement Strategy described on page 82 will advance end-to-end transparency of impacts of our supply chain.
414-2 Negative social impacts in the supply chain and actions taken Information unavailable. Our Sustainable Procurement Strategy described on page 82 will advance end-to-end transparency of impacts of our supply chain.
GRI 416: Customer Health and Safety 2016
GRI 103: Management Approach 2016 48-50
416-1 Assessment of the health and safety impacts of product and service categories 49 / Webpage
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services Confidentiality constraints. We monitor internally and results are used to improve our practices and prevent serious events. We will continue to evaluate external disclosure on a year-by-year basis.