Dow.com Corporate Locations

WEF Stakeholder Capitalism Metrics index

Corporate Home ESG ESG Report Reporting & disclosure WEF Stakeholder Capitalism Metrics index

This index references WEF Stakeholder Capitalism Core Metrics where they may align with disclosures in the report.

 

 

Governance Reference
Governing Purpose
Setting purpose The company’s stated purpose, as the expression of the means by which a business proposes solutions to economic, environmental and social issues. Corporate purpose should create value for all stakeholders, including shareholders. Page 7
Quality of Governing Body
Governance body composition Composition of the highest governance body and its committees by: competencies relating to economic, environmental and social topics; executive or non-executive; independence; tenure on the governance body; number of each individual’s other significant positions and commitments, and the nature of the commitments; gender; membership of under-represented social groups; stakeholder representation. Page 157
Stakeholder Engagement
Material issues impacting stakeholders A list of the topics that are material to key stakeholders and the company, how the topics were identified and how the stakeholders were engaged. Pages 164-165
Ethical Behavior
Anti-corruption
  1. Total percentage of governance body members, employees and business partners who have received training on the organization’s anti-corruption policies and procedures, broken down by region.
    1. Total number and nature of incidents of corruption confirmed during the current year, but related to previous years; and
    2. Total number and nature of incidents of corruption confirmed during the current year, related to this year.
  2. Discussion of initiatives and stakeholder engagement to improve the broader operating environment and culture, in order to combat corruption.
 Pages 176-177
Protected ethics advice and reporting mechanisms A description of internal and external mechanisms for:
  1. Seeking advice about ethical and lawful behavior and organizational integrity; and
  2. Reporting concerns about unethical or unlawful behavior and lack of organizational integrity.
 Page 176
Risk and Opportunity Oversight
Integrating risk and opportunity into business process Company risk factor and opportunity disclosures that clearly identify the principal material risks and opportunities facing the company specifically (as opposed to generic sector risks), the company appetite in respect of these risks, how these risks and opportunities have moved over time and the response to those changes. These opportunities and risks should integrate material economic, environmental and social issues, including climate change and data stewardship. Pages 162-163
Quality of Governing Body
Progress against strategic milestones Disclosure of the material strategic economic, environmental and social milestones expected to be achieved in the following year, such milestones achieved from the previous year, and how those milestones are expected to or have contributed to long-term value. Various metrics throughout the report. Circular Economy targets - page 45 Climate targets - page 65

Inclusion & Diversity KPIs - page 99
Planet Reference
Climate Change
Greenhouse gas (GHG) emissions For all relevant greenhouse gases (e.g. carbon dioxide, methane, nitrous oxide, F-gases etc.), report in metric tons of carbon dioxide equivalent (tCO2e) GHG Protocol Scope 1 and Scope 2 emissions.

Estimate and report material upstream and downstream (GHG Protocol Scope 3) emissions where appropriate.		 Page 65
TCFD implementation Fully implement the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). If necessary, disclose a timeline of at most three years for full implementation. Disclose whether you have set, or have committed to set, GHG emissions targets that are in line with the goals of the Paris Agreement – to limit global warming to well below 2°C above pre-industrial levels and pursue efforts to limit warming to 1.5°C – and to achieve net-zero emissions before 2050. Page 197
Nature Loss
Land use and ecological sensitivity Report the number and area (in hectares) of sites owned, leased or managed in or adjacent to protected areas and/or key biodiversity areas (KBA). Not reported
Freshwater Availability
Water consumption and withdrawal in water-stressed areas Report for operations where material: megalitres of water withdrawn, megalitres of water consumed and the percentage of each in regions with high or extremely high baseline water stress, according to WRI Aqueduct water risk atlas tool.

Estimate and report the same information for the full value chain (upstream and downstream) where appropriate.		 Page 73

Value chain water metrics not reported
People Reference
Dignity and Equality
Diversity and inclusion (%) Percentage of employees per employee category, by age group, gender and other indicators of diversity (e.g. ethnicity). Pages 123-124
Pay equality (%) Ratio of the basic salary and remuneration for each employee category by significant locations of operation for priority areas of equality: women to men, minor to major ethnic groups and other relevant equality areas. Partial disclosure, 131
Wage level (%) Ratios of standard entry-level wage by gender compared to local minimum wage.

Ratio of the annual total compensation of the CEO to the median of the annual total compensation of all its employees, except the CEO.		 Partial disclosure, page 132
Risk for incidents of child, forced or compulsory labor An explanation of the operations and suppliers considered to have significant risk for incidents of child labor, forced or compulsory labor. Such risks could emerge in relation to:
  1. type of operation (such as manufacturing plant) and type of supplier; and
  2. countries or geographic areas with operations and suppliers considered at risk.
 Not reported
Health and Well-Being
Health and safety (%) The number and rate of fatalities as a result of work-related injury; high-consequence work-related injuries (excluding fatalities); recordable work-related injuries; main types of work-related injury; and the number of hours worked.

An explanation of how the organization facilitates workers’ access to non-occupational medical and healthcare services, and the scope of access provided for employees and workers.		 Page 91
Skills for the Future
Training provided (#, $) Average hours of training per person that the organization’s employees have undertaken during the reporting period, by gender and employee category (total number of hours of training provided to employees divided by the number of employees).

Average training and development expenditure per full time employee (total cost of training provided to employees divided by the number of employees).		 Partial disclosure, page 128
Prosperity Reference
Employment and Wealth Generation
Absolute number and rate of employment
  1. Total number and rate of new employee hires during the reporting period, by age group, gender, other indicators of diversity and region.
  2. Total number and rate of employee turnover during the reporting period, by age
 Pages 125-126
Economic contribution
  1. Direct economic value generated and distributed (EVG&D), on an accruals basis, covering the basic components for the organization’s global operations, ideally split out by:
    • - Revenues
    • - Operating costs
    • - Employee wages and benefits
    • - Payments to providers of capital
    • - Payments to government
    • - Community investment
  2. Financial assistance received from the government: total monetary value of financial assistance received by the organization from any government during the reporting period.
 Page 23
Financial investment contribution
  1. Total capital expenditures (CapEx) minus depreciation, supported by narrative to describe the company’s investment strategy.
  2. Share buybacks plus dividend payments, supported by narrative to describe the company’s strategy for returns of capital to shareholders.
 Not reported
Innovation of Better Products and Services
Total R&D expenses ($) Total costs related to research and development. Not reported
Community and Social Vitality
Total tax paid The total global tax borne by the company, including corporate income taxes, property taxes, non-creditable VAT and other sales taxes, employer-paid payroll taxes, and other taxes that constitute costs to the company, by category of taxes. Page 23

The disclosures included in the WEF Stakeholder Capitalism Metrics Index were 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.