Dow Chemical has spoken out in strong opposition to the US state of Louisana's plans for a religious freedom act that would allow companies to refuse to do business with legally married same-sex couples on religious grounds.

The bill, similar to initiatives launched by religious conservatives in other US states, was introduced by state representative Mike Johnson. It is currently being debated in the state House of Representatives and has received support from Louisiana Governor Bobby Jindal.

Dow said it opposes bill 707 as well as "any similar efforts to hinder our ability to recruit talent to our growing Louisiana operations. We call upon our legislative leaders to focus on making our state more competitive and economically sound instead of taking actions that divide our citizens," Earl Shipp, vice president of Dow Gulf Coast operations, said in a written statement.

"Inclusion of our LGBT colleagues is a matter of fairness and equality," said Shipp. "It is also a business imperative. And as we expand our operations throughout the Gulf Coast region, creating thousands of jobs, we urge the Legislature to help us foster that same sense of fairness and inclusion."

Dow is believed to be the first chemical producer to speak out against the Louisiana bill. IBM said earlier it also had strong reservations against the proposed legislation.

With 6,000 employees at five Louisiana locations, Dow is the state's largest chemical employer.