DOW
Q2 2022 Earnings Call
Jul 21, 2022, 8:00 a.m. ET
Contents:
- Prepared Remarks
- Questions and Answers
- Call Participants
Prepared Remarks:
Operator
Good day, and welcome to Dow's 2Q 2022 earnings call. [Operator instructions] Also, today's call is being recorded. I would now like to turn the call over to Pankaj Gupta, vice president of investor relations. Please go ahead.
Pankaj Gupta -- Director, Investor Relations
Good morning. Thank you for joining Dow's second-quarter earnings call. This call is available via webcast, and we have prepared slides to supplement our comments today. They are posted on the Investor Relations section of Dow's website and through the link to our webcast.
I am Pankaj Gupta, Dow investor relations vice president. And joining me today on the call are Jim Fitterling, Dow's chairman and chief executive officer; and Howard Ungerleider, president and chief financial officer. Please read the forward-looking statement disclaimer contained in the earnings news release and slides. During our call, we will make forward-looking statements regarding our expectations or predictions about the future.
Because these statements are based on current assumptions and factors that involve risks and uncertainties, our actual performance and results may differ materially from our forward-looking statements. Dow's Forms 10-Q and 10-K include detailed discussions of principal risks and uncertainties which may cause such differences. Unless otherwise specified, all financials, where applicable, exclude significant items. We will also refer to non-GAAP measures.
A reconciliation of the most directly comparable GAAP financial measure and other associated disclosures is contained in the Dow earnings release, in the slides that supplement our comments today, as well as on the Dow website. On Slide 2, you will see our agenda for the call. Jim will begin by reviewing our second quarter results and operating segment performance. Howard will then share our outlook and modeling guidance.
And then to close, Jim will discuss how we continue to advance our decarbonize and grow strategy to deliver value growth. Following that, we will take your questions. Now let me turn the call over to Jim.
Jim Fitterling -- Chairman and Chief Executive Chairman
Thank you, Pankaj. Beginning with Slide 3. In the second quarter, Team Dow delivered top-line growth both year over year and sequentially. These results reflect the strength of our diverse global portfolio, our focus on execution and our proactive pricing actions.