Dow has a long history of comprehensive reporting on our sustainability performance. From our first report in 2003 to staying up to date on the frameworks that our stakeholders value today, we have aimed to provide transparent disclosures as a tool for engagement with our customers, shareholders, employees and community members.
Our primary framework remains the GRI Standards. We prepared and presented our report in accordance with the GRI Standards Comprehensive option and engaged Deloitte & Touche LLP to perform a review engagement on management’s assertion related to the ESG disclosures referenced or included in the GRI Content Index as of, and for the year-ended December 31, 2020. Information outside of the ESG disclosures referenced or included in the GRI Content Index, including linked information, was not subject to Deloitte & Touche LLP's review and, accordingly, Deloitte & Touche LLP does not express a conclusion or any form of assurance on such information. Further, any information relating to periods prior to the year-ended December 31, 2020 or information relating to forward-looking statements, targets, goals and progress against goals, was not subject to Deloitte & Touche LLP's review and, accordingly, Deloitte & Touche LLP does not express a conclusion or any form of assurance on such information. Click here for Deloitte's report review.
We have referenced our disclosures to the SASB Standards metrics for the Chemical Sector.
We have included disclosures on our climate-related performance and strategies in accordance with the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). Dow made our initial commitment in June 2017 to the TCFD and intends to fully adopt the recommendations in next year’s reporting cycle.
We have included reference to the World Economic Forum’s (WEF) Stakeholder Capitalism Metrics. In January 2021, Dow committed, along with other WEF International Business Council (IBC) members, to these metrics and to support initiatives toward consolidation of sustainability reporting standards. Our disclosure this year consists of mapping the core Stakeholder Capitalism Metrics against our existing disclosures.