Better Health for All

Dow has faced significant negative health externalities. In 2021, the company agreed to spend approximately $294 million to install and operate air pollution control technology at facilities in Texas and Louisiana to significantly reduce VOCs and toxic air pollutants.

Additionally, in 2011, Dow paid $2.5 million to settle hazardous waste and emissions violations at its Midland facility, implementing corrective actions to prevent future issues.

Fair Money & Economic Opportunity

Dow Inc. is a materials science company, not a financial institution. As such, the company does not offer lending, deposit, or other consumer financial services. Therefore, all KPIs related to financial products, fees, customer financial data, lending compliance, and financial literacy are not applicable and score 0 according to the rubric's specific definitions for non-financial entities. Despite not being a financial services provider, Dow does engage in initiatives that promote economic opportunity. Its Business Impact Fund has invested nearly $12 million since 2016, supporting 58 projects across 22 countries, which have created over 2,000 jobs.

The Last Mile Fund provides grants up to $5,000 to low-income students in manufacturing and skilled trades. and the Dow Promise Program offers grants up to $10,000 for initiatives in Black communities. Additionally, Dow achieved $275 million in global diverse supplier spend by the end of 2022, with a goal to exceed $500 million by 2025.

Fair Pay & Worker Respect

Dow Inc. was recognized on the 'PEOPLE Companies that Care' list in August 2024

and received a perfect score on the Human Rights Campaign Foundation’s 2025 Corporate Equality Index for LGBTQ+ workplace inclusion in January 2025 . The company offers equal benefits to same-sex partners, including insurance and parental leave , and provides global minimum standards for paid time off for new parents and caregivers . Dow invests in employee wellbeing, including a Childcare Assistance Program for qualifying U.S. employees , and conducts annual global pay disparity studies to ensure fair treatment across genders and ethnicities . The company emphasizes respect for all people and prohibits discrimination . However, Dow has faced legal challenges and labor disputes. In December 2024, a former HR coordinator filed a lawsuit alleging disability discrimination and FMLA interference , and in September 2024, a former employee filed a lawsuit alleging racial discrimination and wrongful termination . In April 2019, 240 union members at a Texas facility were locked out following contract rejections . Historically, The Dow Chemical Company incurred wage and hour violations in 2007 and 2020 , and a workplace safety or health violation in 2022 . A plant received 23 safety citations in February 2017 . Employee sentiment in 2023 indicated a strong preference for flexible work, with 76% willing to leave jobs without it , and the shift to traditional office work was perceived as a 2-3% pay cut .

Fair Trade & Ethical Sourcing

Dow's Code of Business Conduct for Suppliers, updated in June 2022, is mandatory for all suppliers.

This code sets requirements for suppliers' adherence to fair labor practices and environmental, social, and governance (ESG) commitments.

Honest & Fair Business

Dow Inc. maintains an Anti-Bribery & Anti-Corruption Policy that applies to all directors, officers, and employees, prohibiting all forms of bribery, including kickbacks and facilitating payments

. This policy mandates compliance with laws such as the U.S. Foreign Corrupt Practices Act and the UK Bribery Act , and requires pre-approval for gifts or entertainment above a certain monetary threshold . The company's Code of Financial Ethics emphasizes accurate and timely financial disclosure . Dow's Respect and Responsibility Policy, which extends globally to all employees and subsidiaries , includes mechanisms for reporting and investigating violations , with employees encouraged to report issues to the Chair of the Audit Committee . The company is also committed to adhering to all applicable sanctions laws and regulations . A $2.5 million penalty for air, water, and waste violations was agreed to in 2011 , which falls outside the three-year reporting period for regulatory fines.

Kind to Animals

Dow's animal testing policy emphasizes testing only when required by regulatory authorities, with a focus on reducing, refining, and replacing such tests.

In 2019, the company conducted toxicity tests on 36 beagles for regulatory safety requirements; this program was later ceased, and the beagles rehomed. Dow collaborates with CAAT and NGOs to develop predictive toxicology models and partnered with PETA International Science Consortium Ltd. to launch a webinar series focusing on non-animal testing methods for inhalation toxicity.

No War, No Weapons

Dow Inc. states it does not manufacture weapons or offensive military systems, though its silicone-based products are used in military applications such as avionics, aerospace, and defense.

In 2009, its former subsidiary, Dow Corning, was awarded an $800,000 Department of Defense contract for research and development of optical interconnect technology for military aircraft. The company has not disclosed specific revenue derived from military contracts. Historically, Dow produced Agent Orange under U.S. government compulsion during the Vietnam War, asserting government responsibility for its use. In 2023, Dow announced seven projects through its Business Impact Fund, including initiatives in Ukraine to support small and medium-sized farms with recyclable grain storage solutions.

Planet-Friendly Business

Dow sourced over 50% of its purchased electricity from renewable sources, exceeding 1,000 megawatts.

The company consumed almost 2.9 billion cubic meters of water worldwide in 2024. 2024 sales of approximately $43 billion, resulting in a water withdrawal of 67,441.86 m³ per $1M revenue. Dow has faced numerous environmental compliance issues, including 3 environmental violations in 2025, 4 in 2024, and 4 in 2023, with associated fines.

Respect for Cultures & Communities

Dow has established 6 formal partnerships with indigenous or local community groups, including MOUs with Paul First Nation, Alexis Nakota Sioux Nation, Enoch Cree Nation, and Alexander First Nation, as well as partnerships with Heritage Conservancy and the Canadian Council for Aboriginal Business.

The company reinvested approximately 0.065% of its 2022 revenue in local community development. No cultural appropriation incidents have been reported. Dow engaged 13 Indigenous-owned businesses through grants. The company actively protects cultural sites, such as the 80-acre Croydon Woods, a Priority 1 site, which is protected in perpetuity, with no reported incidents of disruption. Dow has a protocol for screening new projects for environmental justice impacts, but its implementation is ad hoc and not yet required. While Dow's Code of Conduct and EthicsLine are available in 16 languages, the company does not maintain Spanish language communications for communities with large Spanish-speaking populations.

Safe & Smart Tech

Dow has a comprehensive AI governance framework encompassing ethics, accountability, and fairness, with human oversight to prevent bias in AI models

. An AI Strategy Implementation Leader was appointed to oversee AI initiatives and develop a Responsible AI framework . In March 2024, Dow joined the Responsible AI Institute, emphasizing its commitment to ethical AI practices . The company's Code of Conduct ensures AI and data management align with core values . Dow also maintains compliance with regulations and its cybersecurity framework is guided by standards such as ISO 27001/27002, ISA/IEC, and the NIST Cybersecurity Framework .

Zero Waste & Sustainable Products

Dow demonstrates leading circular design implementation, with over 90% of its R&D portfolio aligned to sustainability areas of focus.

The company has several waste reduction initiatives, including an investment in Mr. Green Africa to divert 90 kilotons of plastic waste and a collaboration with Freepoint Eco-Systems to convert 65,000 metric tons of plastic waste annually into circular feedstock. Other initiatives include the V PLUS Perform™ and RENUVA™ programs for polyurethanes using biocircular/recycled feedstocks, and a partnership with New Energy Blue to produce bio-based ethylene from corn stover. Dow has committed to company-wide waste reduction targets, aiming to commercialize 3 million metric tons of circular and renewable solutions by 2030 and to enable 100% of its products sold into packaging applications to be reusable or recyclable by 2035.