Assessing our material impacts
(GRI 102-44, 102-46, 102-47)

After completing our separation from DowDuPont in 2019, Dow conducted a comprehensive update to our materiality assessment to determine topics that are material for disclosure based on their impact on economies, the environment, society and our stakeholders. A team of subject matter experts who provided the voice of stakeholders was asked to describe each potential material topic as it relates to Dow’s products and activities, including where the impacts occur. Questions included:

  • How do Dow’s products and activities impact economies?
  • How do Dow’s products and activities impact the environment?
  • How do Dow’s products and activities impact society?
  • How do Dow’s products and activities impact the decisions of our stakeholders?*
Team Representation Expertise Stakeholder Voice Represented
Sustainability Directors and Managers Sustainability context, frequent external engagement on sustainability topics and the impact of Dow operations and the industry Employees, customers, suppliers, community/society, regulators, shareholders/investors
VP of Investor Relations ESG as a driver of investment decisions Shareholders/investors
Energy and Climate Change Directors and Managers Energy and climate policy, impact of Dow operations Suppliers, customers, regulators, community/society
Corporate Reporting Manager External disclosure requirements,
corporate reputation
Regulators, shareholders/investors
Finance Director Financial impact of Dow’s activities Community/society, shareholders/investors
Enterprise Risk Management Manager Integrated risk management process Community, regulators, shareholders/investors
Commercial and Customer Experience Director How sustainability topics relate to Dow’s business unit decisions Customers
Environmental Directors Environmental regulations, impacts Regulators, customers, community/society
2025 Sustainability Goal Team Leaders Energy and climate policy, impact of Dow operations Community/society, employees

*Including suppliers, employees, customers, community/society, regulators, shareholders/investors

The chart below indicates the scale of impact of Dow’s products and activities on economies, the environment, and society, and the scale of influence on the assessments and decisions of our stakeholders for each of our identified material topics.