Controller Coordinator

Dow and Amcor target Scope 3 packaging emissions with carbon ledger. Key takeaways. * Dow and Amcor are testing a Carbon Footprint Ledger methodology designed to support emissions reductions through mass balance accounting approaches. * The collaboration combines Dow's low-carbon PE and carbon footprint expertise with Amcor's packaging development and manufacturing capabilities. * The companies aim to give brands independently assured carbon footprint data while enabling lower-carbon packaging adoption without major redesigns. Dow and Amcor are collaborating on the Carbon Footprint Ledger (CFL) methodology to help packaging companies' Scope 3 GHG emission reduction efforts. The CFL methodology is based on existing industry mass balance approaches in GHG accounting. The companies argue that their partnership connects Dow's "low carbon PE" materials science and carbon footprint expertise with Amcor's know-how in packaging innovation, manufacturing, and global reach. "One of the biggest barriers to decarbonization is the gap between consumer interest and commercial commitment," says Keith Cleason, business president, Packaging and Specialty Plastics at Dow. "Together with Amcor, we are testing a new commercial model through market-based mechanisms to reduce adoption risk, create clearer demand signals, and help accelerate the commercialization of low-carbon packaging solutions across the value chain." Recently, Marc van den Biggelaar, global product director for Circular and Renewable Solutions at Dow Packaging and Specialty Plastics, told Packaging Insights that greater recognition of mass balance accounting in the context of chemical recycling could help companies unlock investments. Assessing ghgs. Global, standardized frameworks to measure and manage GHG emissions from private and public sector operations, value chains, and mitigation actions are provided by GHG Protocol, a US-based organization. It works alongside the World Resources Institute, the World Business Council for Sustainable Development, governments, industry associations, NGOs, businesses, and other organizations. GHG Protocol's Scope 3 Standard includes all indirect GHG emissions from the upstream supply side and the downstream customer side, and provides guidance and tools to make accounting easier and more accessible. According to Dow and Amcor, Scope 3 emissions often represent the largest share of a company's carbon footprint. Coordinated value-chain action is vital to reducing GHG emissions across packaging, according to Amcor and Dow.David Clark, chief sustainability officer at Amcor, argues: "Scope 3 emissions occur upstream and downstream in the value chain, making it difficult to reduce. Bringing low-carbon PE to market in packaging that meets the same technical and design standards is one of the simplest ways to help shrink a product's carbon footprint." "Since [CFL] is a drop-in solution for brands, we see this collaboration as an exciting opportunity for them to translate climate commitments into action." Spotlighting climate impact. Dow and Amcor say that their CFL provides independently assured product carbon footprint information aligned with internationally recognized standards, including ISO 14067 (requirements and guidelines for GHG and carbon footprint quantification) and the GHG Protocol Product Standard. "Combined with Amcor's packaging expertise, the approach gives customers greater visibility into the climate impact of their packaging choices, helping them evaluate low-carbon packaging options with greater confidence and transparency," according to the companies. They add that their collaboration aims to reflect the growing importance of coordinated value-chain action to help customers reduce their GHG emissions across materials, packaging types, and customer applications. "The collaboration creates a more connected approach to addressing GHG emissions challenges that can be difficult for any one company to tackle alone." Cleason continues: "We are making it easier for brands and retailers to evaluate and integrate low-carbon packaging options that support both business growth and sustainability objectives." Also, as part of the collaboration, Dow and Amcor intend to identify technically and commercially viable packaging applications, engage value chain partners early in the adoption process, and provide carbon footprint information to support customers as they navigate packaging decisions. According to the companies, both have already set GHG emissions reduction targets for Scope 3 emissions, which account for indirect GHG emissions across the company's value chain. They highlight that brands and retailers are steadily searching for scalable packaging that delivers measurable emissions reductions without the need for "significant" packaging redesigns or infrastructure investments. Recently, Packaging Insights spoke to Amcor, which expanded its refillable packaging ranges to include new materials and formats for personal care products designed to support circularity objectives. Additionally, the packaging provider received certification from RecyClass for selected products in its Bontite Sustane stretch film for pallet wraps for traceable levels of post-consumer recycled content. It also partnered with Kelpi to test seaweed coating for recyclable fiber packaging. Meanwhile, Dow collaborated with Walki to develop a recyclable monomaterial matte PE pouch for premium frozen foods, and with RDM to introduce circular food packaging in line with EU regulations. Giorgia Minelli, senior marketing director, and David López, R&D director at Dow, told Upstreamsolutions that the company's efforts to ensure local material sourcing support its carbon reduction efforts.

Dow Inc., a materials science company based in Michigan, has seen its stock rise 21.8% over the past 52 weeks and 25.8% year to date, outperforming the State Street Materials Select Sector SPDR ETF. The company's market capitalisation stands at $21.4 billion. However, Dow's shares have fallen 11.5% in the past three months and currently trade 31.2% below their 52-week high of $42.74. The company's second quarter 2026 results showed strong performance, with sales rising 19.7% year-over-year to $12.09 billion and operating EBITDA surging 228.9% to $2.31 billion. Operating EPS reached $1.44, compared to a loss of $0.42 per share in the prior-year quarter. Dow's Transform to Outperform programme is expected to generate more than $1.3 billion in benefits in 2026.

Dow appoints Raoul Meys Oliveira as Director of LCA, Carbon Accounting & Monetization. * Dow and Univar Solutions signed a long-term agreement to distribute Decarbia low-carbon products across major consumer and industrial markets. * Products will carry Product Carbon Footprint certificates, giving customers verified data to support Scope 3 emissions accounting. * Univar Solutions will use its global distribution network to expand access to the products across multiple industries. Dow has appointed Raoul Meys Oliveira as Director of Life Cycle Assessment (LCA), Carbon Accounting & Monetization. He joins the company after almost seven years as Managing Director of Carbon Minds. Oliveira will focus on creating value from low-carbon products and strengthening the carbon data available to customers. His remit also includes supporting corporate sustainability goals through life-cycle assessment and carbon accounting. The appointment comes as Dow expands the commercial reach of its Decarbia low-carbon portfolio. Dow recently signed a long-term agreement with Univar Solutions to distribute the products with Product Carbon Footprint certificates across key global markets. Carbon data moves closer to procurement. Dow calculates its low-carbon product footprints using its Carbon Footprint Ledger methodology. The methodology has received limited assurance under international product carbon footprint standards. These include ISO 14067 and the GHG Protocol Product Standard. That verification is becoming more important for corporate buyers. Scope 3 emissions sit largely outside a company's direct operational control. For many businesses, they also account for a significant share of the total climate footprint. Reducing these emissions requires companies to work more closely with suppliers. Businesses must also reconsider purchasing decisions and improve access to product-level carbon data. "At Dow, we are investing to develop low-carbon products at scale and to demonstrate that meaningful decarbonization is achievable across the value chain," said Brendy Lange, president of Performance Materials & Coatings at Dow. "This agreement deepens our collaboration with Univar Solutions and reflects our shared vision to accelerate value chain decarbonization while delivering value to customers. By combining Dow's Decarbia(TM) low-carbon product portfolio, supported by high-integrity, verifiable PCF data, with Univar Solutions' strong global distribution network, we are helping customers advance their sustainability goals with confidence." Distribution becomes part of decarbonization. For Dow, the agreement extends the reach of its lower-carbon materials. Customers will not need to source directly from the producer. Univar Solutions provides the distribution infrastructure needed to bring those materials into more supply chains. This could benefit companies purchasing smaller volumes. It could also help businesses that already source multiple specialty materials through established distributors. "We are excited to broaden access to low-carbon products through this collaboration with Dow," said David Jukes, president and chief executive officer for Univar Solutions. "By offering third-party verified low-carbon options, we can deliver more impactful supply chain alternatives across our customer base and support meaningful Scope 3 emissions reductions. As a global chemical and specialty ingredients distributor, we are well positioned to bring a comprehensive portfolio of sustainable solutions to market." Both companies continue to invest in sustainable products and related capabilities. Demand for lower-carbon materials is increasing across consumer and industrial markets. Dow strengthens carbon accounting expertise. The agreement comes as Dow builds its internal expertise in life-cycle assessment and carbon accounting. Raoul Meys Oliveira recently joined Dow as Director of Life Cycle Assessment, Carbon Accounting & Monetization. He previously served as Managing Director of Carbon Minds. Announcing the move, Oliveira said: "Today, I start my new chapter at Dow as Director of Life Cycle Assessment (LCA), Carbon Accounting & Monetization. My role will focus on unlocking value from low-carbon products, supporting customers in achieving their sustainability goals with trustworthy information, and ultimately strengthening Dow's leadership in the transition to a low-carbon economy. After years of working on sustainability data and chemical value chains, I am excited to bring this experience closer to industrial implementation, customer value, and real-world decarbonization." His appointment links carbon measurement more closely with commercial strategy. Companies increasingly need product-level emissions data for procurement decisions, climate disclosures and customer claims. What executives and investors should watch. For sustainability teams, verified product carbon footprints can strengthen the evidence behind Scope 3 reduction programmes. Procurement teams can use the data to compare lower-carbon materials with conventional alternatives. That creates a clearer connection between corporate climate targets and purchasing decisions. The commercial implications are also important for chemical producers and distributors. Investments in lower-carbon manufacturing ultimately require customer demand. Buyers must be able to identify products with reduced emissions and assign value to those reductions. The Dow-Univar agreement brings carbon measurement, distribution and procurement closer together. Its wider impact will depend on how companies use verified carbon data in purchasing decisions. That question extends well beyond the chemicals sector. Climate disclosure requirements continue to develop across major markets. At the same time, companies face greater pressure to demonstrate progress on value-chain emissions. Credible product-level carbon accounting could therefore play a larger role in corporate procurement. It could also influence how suppliers compete for contracts in increasingly carbon-conscious global markets. Subscribe & Follow for daily ESG insights. Join the Conversation: Follow ESG News on LinkedIn to engage with its global community of 50K+ sustainability leaders and C-suite executives.