Basic Materials
Owens Corning (OC)
Data as of July 16, 2026
Environment story
Owens Corning demonstrates moderate environmental performance with significant weaknesses in transparency and execution risk. Scope 1&2 emissions data is undisclosed, triggering a 15-point deduction. The company's net-zero target year is not disclosed in available documents, resulting in a 15-point penalty. The Paroc marine insulation product fire-safety nonconformance and voluntary product recall represents a material resource/product safety controversy. The company references renewable energy procurement contracts but these appear structured as renewable energy credit purchases rather than direct operational renewable investments, raising greenwashing concerns. AI datacenter expansion and scope-3 supply-chain emissions from manufacturing operations remain inadequately characterized. Capital expenditures of ~$800M annually suggest operational investment, but the composition lacks sufficient disclosure to confirm decarbonization infrastructure prioritization versus maintenance capex. Paroc recall costs and litigation risks are material and ongoing. The company's climate disclosure obligations under CSRD and EPA GHG rules are acknowledged but compliance strategy is vague.
Criticisms on file
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Paroc Marine Product Fire-Safety Nonconformance & RecallSource: OC_10k.txt - Item 1A Risk Factors and MD&A; Q2 2023 voluntary product withdrawal; ongoing regulatory cooperation; estimated liability established but additional costs possible.
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Scope 3 & Supply-Chain Emissions UndisclosedSource: OC_10k.txt - MD&A and Risk Factors sections contain no quantitative Scope 3 emissions data; manufacturing supply chain carbon footprint not reported.
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Net-Zero Target Not DisclosedSource: OC_10k.txt - No net-zero year target identified in 10-K filing; climate strategy described qualitatively without quantified long-term emissions reduction commitments.
Disclosed initiatives
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Renewable Energy ProcurementCompany entered into contracts to purchase renewable-generated electricity from third parties; receives associated non-tax renewable energy credits; does not take physical delivery of electricity.Renewable energy credit purchases represent financial offsets rather than direct power-use operational reduction; pricing volatility from market fluctuations creates earnings risk.
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Capital Expenditure Program$824 million capex in 2025; $800 million expected for 2026; described as maintenance, rebuild of long-term assets, growth and innovation investments.Composition and environmental focus of capex not disclosed; unable to confirm decarbonization infrastructure weighting versus ordinary maintenance.
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Cost Reduction & Productivity InitiativesOngoing restructuring and optimization of manufacturing operations; $64 million in restructuring costs in 2025.No quantified environmental impact or emissions reduction linkage disclosed; driven by margin recovery rather than emissions reduction targets.
Social story
Owens Corning exhibits mixed social performance with moderate governance of labor relations and limited diversity disclosure. CEO-to-median-worker pay ratio is not disclosed in available documents, preventing direct assessment but no evidence of extreme pay disparity (>200:1) is apparent. The company acknowledges labor shortage risks, wage inflation, and union organizing risks in risk factors but provides no evidence of active union suppression or major strikes in the past 24 months. Turnover rate is undisclosed. Leadership and workforce diversity percentages are not reported in the 10-K, preventing quantitative assessment; no formal diversity targets or EEO-1 disclosures are evident in the filing. The company faces supply-chain risks related to manufacturing sourcing and tariff exposure but does not disclose detailed human-rights audit results or conflict-minerals policies. Employee safety and manufacturing facility working conditions are not detailed. The company emphasizes skills retention and senior management stability but provides no union neutrality agreements or evidence of CWA/IF Metall cooperation. Supplier diversity programs and living wage commitments are not disclosed.
Criticisms on file
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Workforce Diversity Data Not DisclosedSource: OC_10k.txt - 10-K filing contains no EEO-1, workforce representation percentages, or diversity targets by gender or underrepresented minorities.
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CEO-to-Worker Pay Ratio Not DisclosedSource: OC_10k.txt - 10-K filing does not disclose CEO compensation or median worker pay ratio; unable to assess pay equity.
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Labor Shortage & Turnover Risk AcknowledgedSource: OC_10k.txt - Item 1A Risk Factors; company states labor shortages, increased turnover, and wage inflation are material operational risks but provides no remediation metrics or commitment details.
Disclosed initiatives
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Labor Force Retention & DevelopmentCompany emphasizes dependence on senior management team and skilled personnel; acknowledges labor shortages and increased turnover risks; ongoing monitoring of labor market conditions.No quantified improvements in retention rates, wage increases, or training program expansion disclosed; reactive stance rather than proactive workforce development strategy.
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Wage & Benefits ManagementCompany references increased wage pressures and labor inflation as cost factors requiring mitigation; acknowledges need to attract and retain employees through competitive compensation.No living wage commitments, pay equity audits, or gender/racial pay-gap disclosures provided; inflation-driven wage increases reactive rather than policy-driven.
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Health & Safety ComplianceCompany subject to worker health and safety laws and regulations; no specific safety incident metrics, OSHA violation history, or safety improvement targets disclosed.Compliance-driven rather than performance-driven; no quantified safety culture improvements or incident reduction targets.
Governance story
Owens Corning demonstrates moderate governance with material weaknesses in board independence disclosure, goodwill impairment risks, and regulatory exposure. Board independence percentage is not disclosed in the 10-K, preventing direct assessment against the 75% threshold. The company has single-class share structure (no dual-class voting penalty applies). Annual lobbying expenditures are not disclosed; the company references government trade actions, tariff impacts, and climate-related regulatory compliance but does not quantify direct lobbying spend targeting environmental deregulation or consumer-protection rollbacks. The company faces significant regulatory risks including antitrust, environmental liability, product liability, intellectual property disputes, and privacy/data protection compliance obligations, but no active major regulatory proceedings or material SEC consent decrees are disclosed. The $1,135 million goodwill impairment charge on the Doors segment in 2025 reflects aggressive acquisition integration risk (Masonite acquisition, May 2024) and macroeconomic sensitivity; remaining $380 million Doors goodwill carries continued impairment risk. The company discloses compliance with Delaware Section 203 and maintains change-of-control provisions; no evidence of shareholder lawsuits blocking climate proposals or anti-ESG litigation is noted. Internal control compliance and audit processes are implicitly adequate but not detailed. The company's extensive risk factor disclosures, including AI ethics, cybersecurity, and climate litigation risks, suggest proactive governance awareness but lack quantified remediation commitments.
Criticisms on file
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Board Independence Percentage Not DisclosedSource: OC_10k.txt - 10-K filing contains no specific board independence data, director classification, or board composition disclosure in governance sections.
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Goodwill Impairment Risk—Doors SegmentSource: OC_10k.txt - MD&A and Risk Factors; $1,135 million pre-tax goodwill impairment charge recorded in 2025 (Q3: $780M, Q4: $355M); remaining $380 million Doors goodwill balance continues to be at risk for future impairment due to macroeconomic uncertainty and near-term revenue declines.
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Lobbying Expenditures Not DisclosedSource: OC_10k.txt - 10-K filing does not quantify annual lobbying spend or identify specific regulatory targets; company references government trade actions and climate regulation compliance but lobbying budget and positions undisclosed.
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Intangible Asset Impairment Risk—Doors TradenameSource: OC_10k.txt - MD&A; $39 million pre-tax impairment charge on indefinite-lived tradename asset in Q4 2025; remaining tradename value of $156 million flagged as at increased risk of future impairment.
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Regulatory & Litigation ExposureSource: OC_10k.txt - Item 1A Risk Factors; company acknowledges exposure to antitrust, environmental, product liability, intellectual property, privacy, climate litigation, and trade compliance risks; Paroc marine product recall ongoing with potential for additional costs exceeding established reserves.
Disclosed initiatives
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Risk Management & Enterprise GovernanceCompany maintains documented risk identification and mitigation processes; discloses comprehensive risk factor framework across macroeconomic, operational, legal, financial, and human capital domains.Governance framework disclosed but implementation rigor and board oversight metrics not quantified; risk mitigation success rates not reported.
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Compliance & Regulatory AffairsCompany acknowledges compliance with foreign, federal, state and local laws; references anti-corruption (FCPA) compliance program; monitors climate disclosure requirements (CSRD, EPA GHG rules).Compliance-driven rather than proactive; no quantified audit results, violation metrics, or remediation timelines disclosed.
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Cybersecurity & Data ProtectionCompany maintains cybersecurity measures and privacy compliance programs; acknowledges AI ethics and data governance risks; experienced cybersecurity incidents historically but states no material business impact identified.Investment in security infrastructure acknowledged but no quantified breach prevention success rates, incident response times, or remediation costs disclosed; GDPR and privacy law compliance referenced generically.
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Information Technology GovernanceCompany regularly upgrades technology systems and hardware; acknowledges risks of system implementation disruptions; third-party IT service dependencies create additional governance exposure.Capital-intensive modernization efforts ongoing but no quantified system availability, data integrity, or control effectiveness metrics provided.
These are Missionomics' own editorial scores — directional signals built from disclosed facts under a published method, not certifications or definitive ratings of Owens Corning. Coverage and confidence vary by data point, and figures can lag real-world changes. Read the full Methodology for sourcing, scoring, and correction details — or open Owens Corning in the app for interactive charts and portfolio building.
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