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Pay vs Performance Disclosure - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Pay vs Performance Disclosure        
Pay vs Performance Disclosure, Table
Value of Initial Fixed $100
Investment Based On:
Year (a)
Summary
Compensation
Table Total
for PEO
(b)1
Compensation
Actually Paid
to PEO
(c)1, 2
Average
Summary
Compensation
Table Total for
Other NEOs
(d)1
Average
Compensation
Actually Paid
to Other
NEOs
(e)1,2
Total
Shareholder
Return
(f)
Peer Group
Total
Shareholder
Return
(g)3
Net
Income  
($ millions)
(h)
Adjusted  
EBIT  
($ millions)
(i)4
2023$17,597,890 $16,978,885 $4,812,940 $4,655,315 $130 $146 $896 $1,097 
202217,068,131 (12,049,295)4,384,699 (1,407,170)113 132 796 1,339 
202117,798,861 33,704,535 5,398,736 8,450,911 163 149 867 1,635 
202013,561,990 30,582,035 3,791,700 6,235,050 131 118 489 1,216 
     
Named Executive Officers, Footnote Mark J. Costa was our PEO for each year presented. The individuals comprising the Other NEOs for each year presented are listed below.
2020202120222023
Curtis E. EspelandWilliam T. McLain, Jr.William T. McLain, Jr.William T. McLain, Jr.
Brad A. LichBrad A. LichBrad A. LichBrad A. Lich
Lucian BoldeaLucian BoldeaStephen G. CrawfordStephen G. Crawford
William T. McLain, Jr.Stephen G. CrawfordPerry Stuckey IIIB. Travis Smith
Kellye L. Walker
     
Peer Group Issuers, Footnote The Peer Group TSR set forth in this table utilizes the Company’s peer group, the S&P 1500 Chemicals Industry Index, which we also utilize in the stock performance graph required by Item 201(e) of Regulation S-K included in our Annual Report for the year ended December 31, 2023. The comparison assumes $100 was invested for the period starting December 31, 2019, through the end of the listed year in the Company and in the S&P 1500 Chemicals Industry Index. Historical stock performance is not necessarily indicative of future stock performance.      
PEO Total Compensation Amount $ 17,597,890 $ 17,068,131 $ 17,798,861 $ 13,561,990
PEO Actually Paid Compensation Amount $ 16,978,885 (12,049,295) 33,704,535 30,582,035
Adjustment To PEO Compensation, Footnote The amounts shown for Compensation Actually Paid have been calculated in accordance with Item 402(v) of Regulation S-K and do not reflect compensation actually earned, realized, or received by the Company’s NEOs. These amounts reflect the “Summary Compensation Table” Total with exclusions and inclusions of certain amounts for the PEO and the Other NEOs as prescribed by SEC rules and as set forth below. Equity values are calculated in accordance with FASB ASC Topic 718. Amounts in the Exclusion of Stock Awards and Option Awards columns are the totals from the Stock Awards and Option Awards columns set forth in the “Summary Compensation Table.” Amounts in the Exclusion of Change in Pension Value column reflect the amounts attributable to the Change in Pension Value reported in the “Summary Compensation Table.” Amounts in the Inclusion of Pension Service Cost are based on the service cost for services rendered during the listed year.
The following table describes the adjustments, each of which is prescribed by SEC rule, to calculate the CAP amounts from the “Summary Compensation Table” amounts.
YearSummary
Compensation
Table Total for
Mark J. Costa
($)
Exclusion of
Change in
Pension Value
for Mark J. Costa
($)
Exclusion of
Stock Awards
and Option
Awards for Mark
J. Costa
($)
Inclusion of
Pension Service
Cost for
Mark J. Costa
($)
Inclusion of
Equity Values for
Mark J. Costa
($)
Compensation
Actually Paid to
Mark J. Costa
($)
2023$17,597,890 $543,510 $13,681,247 $244,054 $13,361,698 $16,978,885 
YearAverage
Summary
Compensation
Table Total for
Other NEOs
($)
Average
Exclusion of
Change in
Pension Value
for Other NEOs
($)
Average
Exclusion of
Stock Awards
and Options
Awards for
Other NEOs
($)
Average
Inclusion of
Pension Service
Cost for
Other NEOs
($)
Average
Inclusion of
Equity Values for
Other NEOs
($)
Average
Compensation
Actually Paid to
Other NEOs
($)
2023$4,812,940 $282,058 $3,191,187 $131,337 $3,184,283 $4,655,315 
The amounts in the Inclusion of Equity Values in the tables above are derived from the amounts set forth in the following tables:
YearYear-End Fair
Value of
Equity Awards
Granted
During Covered Fiscal Year
That Remained
Unvested as
of Last Day of
Covered Fiscal Year for Mark
J. Costa
($)
Change in Fair
Value from
Last Day of
Prior Fiscal Year to
Last Day of
Covered Fiscal Year of Unvested
Equity Awards Granted in Any Prior Fiscal Year
for Mark J.
Costa
($)
Vesting-Date
Fair Value of
Equity Awards Granted During
Year that Vested
During Year
for Mark J.
Costa
($)
Change in Fair
Value from
Last Day of
Prior Fiscal Year to
Vesting Date
of Unvested
Equity Awards Granted in Any Prior Fiscal Year
that Vested
During Covered Fiscal Year
for Mark J.
Costa
($)
Fair Value at
Last Day of
Prior Fiscal Year of
Equity Awards
Forfeited
During Covered Fiscal Year
for Mark J.
Costa
($)
Value of
Dividends or
Other Earnings Paid on Stock
or Option
Awards During the Covered Fiscal Year Prior to the Vesting Date Not
Otherwise
Included for
Mark J. Costa
($)
Total - Inclusion of
Equity Values
for Mark J. Costa
($)
2023$14,043,473 ($358,143)$($323,632)$$$13,361,698 
YearAverage Year-
End Fair Value
of Equity
Awards
Granted
During Covered Fiscal Year
That
Remained
Unvested as
of Last Day of
Covered Fiscal Year for Other
NEOs
($)
Average
Change in Fair
Value from
Last Day of
Prior Fiscal Year to
Last Day of
Covered Fiscal Year of
Unvested
Equity Awards Granted in Any Prior Fiscal Year
for Other
NEOs
($)
Average
Vesting-Date
Fair Value of
Equity Awards
Granted
During Year
that Vested
During Year
for Other
NEOs
($)
Average
Change in Fair
Value from
Last Day of
Prior Fiscal Year to
Vesting Date
of Unvested
Equity Awards Granted in Any Prior Fiscal Year
that Vested
During Covered Fiscal Year
for Other
NEOs
($)
Average Fair
Value at Last
Day of Prior
Fiscal Year of Equity
Awards
Forfeited
During Covered Fiscal Year
for Other
NEOs
($)
Average Value
of Dividends
or Other
Earnings Paid
on Stock or
Option
Awards During the Covered Fiscal Year Prior to the Vesting Date Not
Otherwise
Included for
Other
NEOs
($)
Total -
Average
Inclusion of
Equity Values
for Other
NEOs
($)
2023$3,275,676 ($41,433)$($49,960)$0$$3,184,283 
     
Non-PEO NEO Average Total Compensation Amount $ 4,812,940 4,384,699 5,398,736 3,791,700
Non-PEO NEO Average Compensation Actually Paid Amount $ 4,655,315 (1,407,170) 8,450,911 6,235,050
Adjustment to Non-PEO NEO Compensation Footnote The amounts shown for Compensation Actually Paid have been calculated in accordance with Item 402(v) of Regulation S-K and do not reflect compensation actually earned, realized, or received by the Company’s NEOs. These amounts reflect the “Summary Compensation Table” Total with exclusions and inclusions of certain amounts for the PEO and the Other NEOs as prescribed by SEC rules and as set forth below. Equity values are calculated in accordance with FASB ASC Topic 718. Amounts in the Exclusion of Stock Awards and Option Awards columns are the totals from the Stock Awards and Option Awards columns set forth in the “Summary Compensation Table.” Amounts in the Exclusion of Change in Pension Value column reflect the amounts attributable to the Change in Pension Value reported in the “Summary Compensation Table.” Amounts in the Inclusion of Pension Service Cost are based on the service cost for services rendered during the listed year.
The following table describes the adjustments, each of which is prescribed by SEC rule, to calculate the CAP amounts from the “Summary Compensation Table” amounts.
YearSummary
Compensation
Table Total for
Mark J. Costa
($)
Exclusion of
Change in
Pension Value
for Mark J. Costa
($)
Exclusion of
Stock Awards
and Option
Awards for Mark
J. Costa
($)
Inclusion of
Pension Service
Cost for
Mark J. Costa
($)
Inclusion of
Equity Values for
Mark J. Costa
($)
Compensation
Actually Paid to
Mark J. Costa
($)
2023$17,597,890 $543,510 $13,681,247 $244,054 $13,361,698 $16,978,885 
YearAverage
Summary
Compensation
Table Total for
Other NEOs
($)
Average
Exclusion of
Change in
Pension Value
for Other NEOs
($)
Average
Exclusion of
Stock Awards
and Options
Awards for
Other NEOs
($)
Average
Inclusion of
Pension Service
Cost for
Other NEOs
($)
Average
Inclusion of
Equity Values for
Other NEOs
($)
Average
Compensation
Actually Paid to
Other NEOs
($)
2023$4,812,940 $282,058 $3,191,187 $131,337 $3,184,283 $4,655,315 
The amounts in the Inclusion of Equity Values in the tables above are derived from the amounts set forth in the following tables:
YearYear-End Fair
Value of
Equity Awards
Granted
During Covered Fiscal Year
That Remained
Unvested as
of Last Day of
Covered Fiscal Year for Mark
J. Costa
($)
Change in Fair
Value from
Last Day of
Prior Fiscal Year to
Last Day of
Covered Fiscal Year of Unvested
Equity Awards Granted in Any Prior Fiscal Year
for Mark J.
Costa
($)
Vesting-Date
Fair Value of
Equity Awards Granted During
Year that Vested
During Year
for Mark J.
Costa
($)
Change in Fair
Value from
Last Day of
Prior Fiscal Year to
Vesting Date
of Unvested
Equity Awards Granted in Any Prior Fiscal Year
that Vested
During Covered Fiscal Year
for Mark J.
Costa
($)
Fair Value at
Last Day of
Prior Fiscal Year of
Equity Awards
Forfeited
During Covered Fiscal Year
for Mark J.
Costa
($)
Value of
Dividends or
Other Earnings Paid on Stock
or Option
Awards During the Covered Fiscal Year Prior to the Vesting Date Not
Otherwise
Included for
Mark J. Costa
($)
Total - Inclusion of
Equity Values
for Mark J. Costa
($)
2023$14,043,473 ($358,143)$($323,632)$$$13,361,698 
YearAverage Year-
End Fair Value
of Equity
Awards
Granted
During Covered Fiscal Year
That
Remained
Unvested as
of Last Day of
Covered Fiscal Year for Other
NEOs
($)
Average
Change in Fair
Value from
Last Day of
Prior Fiscal Year to
Last Day of
Covered Fiscal Year of
Unvested
Equity Awards Granted in Any Prior Fiscal Year
for Other
NEOs
($)
Average
Vesting-Date
Fair Value of
Equity Awards
Granted
During Year
that Vested
During Year
for Other
NEOs
($)
Average
Change in Fair
Value from
Last Day of
Prior Fiscal Year to
Vesting Date
of Unvested
Equity Awards Granted in Any Prior Fiscal Year
that Vested
During Covered Fiscal Year
for Other
NEOs
($)
Average Fair
Value at Last
Day of Prior
Fiscal Year of Equity
Awards
Forfeited
During Covered Fiscal Year
for Other
NEOs
($)
Average Value
of Dividends
or Other
Earnings Paid
on Stock or
Option
Awards During the Covered Fiscal Year Prior to the Vesting Date Not
Otherwise
Included for
Other
NEOs
($)
Total -
Average
Inclusion of
Equity Values
for Other
NEOs
($)
2023$3,275,676 ($41,433)$($49,960)$0$$3,184,283 
     
Compensation Actually Paid vs. Total Shareholder Return
The following chart sets forth the relationship between Compensation Actually Paid to our PEO, the average of Compensation Actually Paid to our Other NEOs, and the Company’s cumulative TSR over the four most recently completed fiscal years.
03_426188-1_chart_peo&non-peo_TSR.jpg
     
Compensation Actually Paid vs. Net Income
The following chart sets forth the relationship between Compensation Actually Paid to our PEO, the average of Compensation Actually Paid to our Other NEOs, and our Net Income during the four most recently completed fiscal years.
03_426188-1_chart_peo&non-peo_.jpg
     
Compensation Actually Paid vs. Company Selected Measure
The following chart sets forth the relationship between Compensation Actually Paid to our PEO, the average of Compensation Actually Paid to our Other NEOs, and Eastman Chemical Adjusted EBIT during the four most recently completed fiscal years.
03_426188-1_chart_peo&non-peo_2.jpg
     
Tabular List, Table
Adjusted Earnings Before Interest and Taxes (EBIT)
Operating Cash Flow
Relative Total Shareholder Return
Return on Invested Capital
     
Total Shareholder Return Amount $ 130 113 163 131
Peer Group Total Shareholder Return Amount 146 132 149 118
Net Income (Loss) $ 896 $ 796 $ 867 $ 489
Company Selected Measure Amount 1,097 1,339 1,635 1,216
PEO Name (1)Mark J. Costa      
Additional 402(v) Disclosure
In accordance with rules adopted by the SEC pursuant to the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, we provide the following disclosure regarding executive compensation for our principal executive officer (“PEO”) and our Non-PEO named executive officers (“Other NEOs”) and Company performance for the fiscal years listed below. The following tables and related disclosures provide information about: (i) the “total compensation” of our PEO and our Other NEOs as presented in the “Summary Compensation Table” on page 73, (ii) the “compensation actually paid” to our PEO and our Other NEOs, as calculated pursuant to the SEC’s pay-versus-performance rules, (iii) certain financial performance measures, and (iv) the relationship of the compensation actually paid to those financial performance measures.
This disclosure has been prepared in accordance with Item 402(v) of Regulation S-K under the Exchange Act and does not necessarily reflect value actually realized by the executives or how our Compensation Committee evaluates compensation decisions in light of Company or individual performance. The Compensation Committee did not consider this pay versus performance disclosure below in making its pay decisions for any of the years shown. For discussion of how our Compensation Committee seeks to align pay with performance when making compensation decisions, please review the CD&A beginning on page 50.
We determined Adjusted EBIT, a Non-GAAP measure, to be the most important financial performance measure used to link Company performance to Compensation Actually Paid to our PEO and Other NEOs in 2022 and 2023. This performance measure may not have been the most important financial performance measure for years 2021 and 2020, and we may determine a different financial performance measure to be the most important financial performance measure in future years. Adjusted EBIT is defined as set forth above under “Compensation Discussion and Analysis — Elements of Our Executive Compensation.” See Annex A of this proxy statement for a reconciliation of financial measures under accounting principles generally accepted in the United States (“GAAP”) to Adjusted EBIT, a description of excluded items, and related information.
Tabular list of most important financial performance measures
The following table presents the financial performance measures that the Company considered the most important in linking Compensation Actually Paid to our PEO and Other NEOs for 2023 to Company performance. The measures in this table are not ranked.
     
Measure:: 1        
Pay vs Performance Disclosure        
Name Adjusted Earnings Before Interest and Taxes (EBIT)      
Measure:: 2        
Pay vs Performance Disclosure        
Name Operating Cash Flow      
Measure:: 3        
Pay vs Performance Disclosure        
Name Relative Total Shareholder Return      
Measure:: 4        
Pay vs Performance Disclosure        
Name Return on Invested Capital      
PEO | Change In Pension Value [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount $ 543,510      
PEO | Stock Awards Adjustments [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 13,681,247      
PEO | Pension Adjustments, Service Cost [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 244,054      
PEO | Equity Award Adjustments [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 13,361,698      
PEO | Equity Awards Granted During the Year, Unvested [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation Amount, Equity Awards 14,043,473      
PEO | Equity Awards Granted in Prior Years, Unvested [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation Amount, Equity Awards (358,143)      
PEO | Equity Awards Granted During the Year, Vested [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation Amount, Equity Awards 0      
PEO | Equity Awards Granted in Prior Years, Vested [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation Amount, Equity Awards (323,632)      
PEO | Equity Awards Forfeited in Prior Years [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation Amount, Equity Awards 0      
PEO | Equity Awards, Value Of Dividends Or Other Earnings Paid On Stock Or Option Awards [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation Amount, Equity Awards 0      
Non-PEO NEO | Change In Pension Value [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 282,058      
Non-PEO NEO | Stock Awards Adjustments [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 3,191,187      
Non-PEO NEO | Pension Adjustments, Service Cost [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 131,337      
Non-PEO NEO | Equity Award Adjustments [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 3,184,283      
Non-PEO NEO | Equity Awards Granted During the Year, Unvested [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation Amount, Equity Awards 3,275,676      
Non-PEO NEO | Equity Awards Granted in Prior Years, Unvested [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation Amount, Equity Awards (41,433)      
Non-PEO NEO | Equity Awards Granted During the Year, Vested [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation Amount, Equity Awards 0      
Non-PEO NEO | Equity Awards Granted in Prior Years, Vested [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation Amount, Equity Awards (49,960)      
Non-PEO NEO | Equity Awards Forfeited in Prior Years [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation Amount, Equity Awards 0      
Non-PEO NEO | Equity Awards, Value Of Dividends Or Other Earnings Paid On Stock Or Option Awards [Member]        
Pay vs Performance Disclosure        
Adjustment to Compensation Amount, Equity Awards $ 0