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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2013	Jul. 25, 2013
Document Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q2
Trading Symbol	SCL
Entity Registrant Name	STEPAN CO
Entity Central Index Key	0000094049
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		22,193,090

CONDENSED CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Income Statement [Abstract]
Net sales	$ 474,445	$ 470,231	$ 930,991	$ 935,500
Cost of Sales	400,738	396,835	784,584	785,320
Gross Profit	73,707	73,396	146,407	150,180
Operating Expenses:
Selling	14,440	12,985	28,168	26,636
Administrative	11,530	14,086	30,881	31,038
Research, development and technical services	11,868	11,504	23,195	22,285
Total Operating Expenses	37,838	38,575	82,244	79,959
Operating Income	35,869	34,821	64,163	70,221
Other Income (Expense):
Interest, net	(2,329)	(2,086)	(4,508)	(4,690)
Loss from equity in joint ventures	(1,323)	(1,300)	(2,736)	(2,441)
Other, net (Note 14)	(17)	83	554	1,148
Total Other Income (Expense)	(3,669)	(3,303)	(6,690)	(5,983)
Income Before Provision for Income Taxes	32,200	31,518	57,473	64,238
Provision for Income Taxes	9,546	10,007	15,822	20,363
Net Income	22,654	21,511	41,651	43,875
Net (Income) Loss Attributable to Noncontrolling Interests (Note 3)	88	(86)	125	(148)
Net Income Attributable to Stepan Company	$ 22,742	$ 21,425	$ 41,776	$ 43,727
Net Income Per Common Share Attributable to Stepan Company (Note 10):
Basic	$ 1.01	$ 1.01	$ 1.85	$ 2.06
Diluted	$ 0.99	$ 0.94	$ 1.82	$ 1.93
Shares Used to Compute Net Income Per Common Share Attributable to Stepan Company (Note 10):
Basic	22,559	21,100	22,512	21,074
Diluted	22,917	22,714	22,903	22,690
Dividends Declared Per Common Share	$ 0.16	$ 0.14	$ 0.32	$ 0.28

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Statement Of Income And Comprehensive Income [Abstract]
Net income	$ 22,654	$ 21,511	$ 41,651	$ 43,875
Other comprehensive income (loss):
Foreign currency translation adjustments (Note 11)	(8,142)	(10,554)	(12,558)	(2,020)
Pension liability adjustment, net of tax (Note 11)	865	582	1,728	1,164
Derivative instrument activity, net of tax (Note 11)	(9)	(43)	(21)	64
Other comprehensive income (loss)	(7,286)	(10,015)	(10,851)	(792)
Comprehensive income	15,368	11,496	30,800	43,083
Less: Comprehensive (income) loss attributable to noncontrolling interests (Note 3)	61	(65)	96	(202)
Comprehensive income attributable to Stepan Company	$ 15,429	$ 11,431	$ 30,896	$ 42,881

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012
Current Assets:
Cash and cash equivalents	$ 106,875	$ 76,875
Receivables, net	283,506	255,858
Inventories (Note 7)	171,792	162,013
Deferred income taxes	9,560	9,876
Other current assets	24,236	18,456
Total current assets	595,969	523,078
Property, Plant and Equipment:
Cost (Note 2)	1,261,034	1,200,355
Less: accumulated depreciation	796,588	778,333
Property, plant and equipment, net	464,446	422,022
Goodwill, net (Note 2)	11,669	7,199
Other intangible assets, net (Note 2)	25,200	8,778
Long-term investments (Note 4)	15,613	14,093
Other non-current assets	10,830	10,308
Total assets	1,123,727	985,478
Current Liabilities:
Current maturities of long-term debt (Note 13)	38,748	32,838
Accounts payable	156,843	141,668
Accrued liabilities	65,212	72,661
Total current liabilities	260,803	247,167
Deferred income taxes	9,725	9,200
Long-term debt, less current maturities (Note 13)	246,696	149,564
Other non-current liabilities	97,819	98,667
Commitments and Contingencies (Note 8)
Equity:
5-1/2% convertible preferred stock, cumulative, voting, without par value; authorized 2,000,000 shares; issued and outstanding 59,665 shares in 2013 and 61,935 shares in 2012 (Note 15)	1,492	1,548
Common stock, $1 par value; authorized 60,000,000 shares; Issued 25,399,275 shares in 2013 and 25,141,610 shares in 2012	25,399	25,142
Additional paid-in capital	132,161	125,003
Accumulated other comprehensive loss (Note 11)	(49,130)	(38,250)
Retained earnings	455,141	420,472
Less: Common treasury stock, at cost, 3,229,727 shares in 2013 and 3,175,638 shares in 2012	(58,178)	(54,930)
Total Stepan Company stockholders' equity	506,885	478,985
Noncontrolling interests (Note 3)	1,799	1,895
Total equity	508,684	480,880
Total liabilities and equity	$ 1,123,727	$ 985,478

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2013	Dec. 31, 2012
Statement Of Financial Position [Abstract]
Convertible preferred stock dividend rate	5.50%	5.50%
5-1/2 % convertible preferred stock, cumulative, voting, par value
5-1/2 % convertible preferred stock, cumulative, voting, shares authorized	2,000,000	2,000,000
5-1/2 % convertible preferred stock, cumulative, voting, shares issued	59,665	61,935
5-1/2 % convertible preferred stock, cumulative, voting, shares outstanding	59,665	61,935
Common stock, par value	$ 1	$ 1
Common stock, shares authorized	60,000,000	60,000,000
Common stock, shares issued	25,399,275	25,141,610
Treasury stock, shares	3,229,727	3,175,638

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Cash Flows From Operating Activities
Net income	$ 41,651	$ 43,875
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	27,638	25,217
Deferred compensation	1,312	4,957
Realized and unrealized gain on long-term investments	(1,071)	(1,010)
Stock-based compensation	424	1,591
Deferred income taxes	163	538
Other non-cash items	3,973	2,669
Changes in assets and liabilities:
Receivables, net	(49,188)	(19,725)
Inventories	(3,958)	(27,978)
Other current assets	(5,889)	(1,150)
Accounts payable and accrued liabilities	29,484	12,303
Pension liabilities	976	(1,646)
Environmental and legal liabilities	(396)	(143)
Deferred revenues	(203)	(662)
Excess tax benefit from stock options and awards	(3,135)	(2,070)
Net Cash Provided By Operating Activities	41,781	36,766
Cash Flows From Investing Activities
Expenditures for property, plant and equipment	(41,972)	(40,798)
Business acquisition (Note 2)	(62,633)
Sale of mutual funds	390	537
Other, net	(4,130)	(1,662)
Net Cash Used In Investing Activities	(108,345)	(41,923)
Cash Flows From Financing Activities
Revolving debt and bank overdrafts, net	9,791	(810)
Other debt borrowings	100,000
Other debt repayments	(6,227)	(2,827)
Dividends paid	(7,107)	(6,148)
Company stock repurchased	(2,274)	(500)
Stock option exercises	3,462	2,320
Payment to noncontrolling interest (Note 16)		(2,000)
Excess tax benefit from stock options and awards	3,135	2,070
Other, net	(1,495)	(1,256)
Net Cash Provided By (Used In) Financing Activities	99,285	(9,151)
Effect of Exchange Rate Changes on Cash	(2,721)	(268)
Net Increase (Decrease) in Cash and Cash Equivalents	30,000	(14,576)
Cash and Cash Equivalents at Beginning of Period	76,875	84,099
Cash and Cash Equivalents at End of Period	106,875	69,523
Supplemental Cash Flow Information
Cash payments of income taxes, net of refunds	13,323	15,121
Cash payments of interest	$ 4,753	$ 5,216

CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

6 Months Ended

Jun. 30, 2013

Accounting Policies [Abstract]

CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

1.	CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

The condensed consolidated financial statements included herein have been prepared by Stepan Company (Company), without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (SEC). Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations, although management believes that the disclosures are adequate and make the information presented not misleading. In the opinion of management, all adjustments, consisting only of normal recurring accruals, necessary to present fairly the Company’s financial position as of June 30, 2013, and its results of operations for the three and six months ended June 30, 2013 and 2012, and cash flows for the six months ended June 30, 2013 and 2012, have been included. These financial statements and related footnotes should be read in conjunction with the financial statements and related footnotes included in the Company’s 2012 Form 10-K.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

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+ Details

ACQUISITION

6 Months Ended

Jun. 30, 2013

Business Combinations [Abstract]

ACQUISITION

2.	ACQUISITION

On June 1, 2013, the Company acquired Bayer MaterialScience’s (BMS) North American polyester resins business. Prior to the acquisition, BMS was a North American producer of powder polyester resins for metal coating applications and liquid polyester resins for coatings, adhesives, sealants and elastomers (CASE) applications. The purchase included a 21,000-ton production facility in Columbus, Georgia, and a modern research and development laboratory for customer technical support and new product development. Infrastructure is in place to allow for future expansion. The acquisition has diversified the Company’s polyol product offering and is expected to accelerate the Company’s growth in CASE and PUSH (polyurethane systems house) applications. As of the acquisition date, the new business and acquired net assets became a part of the North American operations reporting unit included in the Company’s polymers reportable segment.

The total acquisition purchase price was $68,212,000 cash, of which $61,067,000 was paid at closing and $7,145,000 primarily for inventory will be paid over a three-month period (June 2013 through August 2013) pursuant to a transition services agreement with BMS. At June 30, 2013, the acquisition payable had been reduced by $1,566,000 for payments made in June. The acquisition was originally funded through the Company’s committed revolving credit agreement. Subsequent to closing on the acquisition, the Company completed a $100,000,000 private placement loan, which was used in part to finance the acquisition. See Note 13 for further information regarding the private placement borrowing.

In addition to the purchase price paid, the Company incurred $270,000 of acquisition-related expenses relating to legal, consulting, valuation and accounting services. These costs were reflected in administrative expenses on the Company’s statement of income for the three and six months ended June 30, 2013.

The acquisition was accounted for as a business combination and, accordingly, the assets acquired and liabilities assumed as part of the acquisition were measured and recorded at their estimated fair values. The following table summarizes the assets acquired and liabilities assumed:


(Dollars in thousands)	June 1, 2013
Assets:
Inventory	$	9,002
Property, plant and equipment		37,000
Identifiable intangible assets		17,800
Goodwill		4,642

Total assets acquired	$	68,444

Liabilities:
Accrued expenses		232

Net assets acquired	$	68,212

The acquired goodwill, which was assigned entirely to the Company’s North American operations reporting unit included in the Company’s polymers reportable segment, is deductible for tax purposes. The goodwill reflects the potential marketing, manufacturing and raw material sourcing synergies of the new business with the Company’s existing polymer business. Identifiable intangible assets included a technology and manufacturing know-how license agreement ($7,900,000), a trademark/trade name ($3,800,000) and customer relationships ($6,100,000). The amortization periods for these intangibles are 8, 11 and 12 years, respectively. The purchase price allocation is preliminary pending the finalization of valuations for property, plant and equipment, identifiable intangible assets and goodwill.

The acquired business’s post-acquisition financial results, which were included in the Company’s consolidated financial statements for the three and six month periods ended June 30, 2013, were immaterial. The following is pro forma financial information prepared under the assumption that the acquisition of the BMS North American polyester resins business occurred on January 1, 2012.

Pro Forma Financial Information

Unaudited


(In thousands, except per share amounts)	Three Months Ended June 30				Six Months Ended June 30
	2013		2012		2013		2012
Net Sales	$	485,404	$	487,010	$	957,812	$	967,980

Net Income Attributable to Stepan Company	$	23,126	$	21,724	$	42,461	$	43,720

Net Income Per Common Share Attributable to Stepan Company:
Basic	$	1.02	$	1.02	$	1.88	$	2.06

Diluted	$	1.01	$	0.96	$	1.85	$	1.93

The supplemental pro forma information is presented for illustrative purposes only and may not be indicative of the consolidated results that would have actually been achieved by the Company. Furthermore, future results may vary significantly from the results reflected in the pro forma information. The pro forma results include adjustments primarily related to amortization of acquired intangible assets, depreciation of the fair value adjustment of acquisition-date plant assets, interest on borrowings and tax expense. In addition, nonrecurring adjustments to pro forma net income include $270,000 of acquisition- related expenses and $558,000 of expense related to the fair value adjustment of the acquisition date inventory; such expenses were excluded from 2013 pro forma net income and included in 2012 pro forma net income.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

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+ Details

RECONCILIATIONS OF EQUITY

6 Months Ended

Jun. 30, 2013

Equity [Abstract]

RECONCILIATIONS OF EQUITY

3.	RECONCILIATIONS OF EQUITY

Below are reconciliations of total equity, Company equity and equity attributable to the noncontrolling interests for the six months ended June 30, 2013 and 2012:


(In thousands)	Total Equity			Stepan Company Equity			Noncontrolling Interests’ Equity ⁽³⁾
Balance at January 1, 2013	$	480,880		$	478,985		$	1,895
Net income (loss)		41,651			41,776			(125	)
Dividends		(7,107	)		(7,107	)		—
Common stock purchases ⁽¹⁾		(3,334	)		(3,334	)		—
Stock option exercises		3,502			3,502			—
Defined benefit pension adjustments, net of tax		1,728			1,728			—
Translation adjustments		(12,558	)		(12,587	)		29
Derivative instrument activity, net of tax		(21	)		(21	)		—
Other ⁽²⁾		3,943			3,943			—

Balance at June 30, 2013	$	508,684		$	506,885		$	1,799


(In thousands)	Total Equity			Stepan Company Equity			Noncontrolling Interests’ Equity ⁽³⁾
Balance at January 1, 2012	$	405,465		$	401,211		$	4,254
Net income (loss)		43,875			43,727			148
Purchase of remaining interest in Stepan Philippines, Inc. from noncontrolling interest		(2,000	)		748			(2,748	)
Dividends		(6,148	)		(6,148	)		—
Common stock purchases ⁽¹⁾		(1,761	)		(1,761	)		—
Stock option exercises		2,320			2,320			—
Defined benefit pension adjustments, net of tax		1,164			1,164			—
Translation adjustments		(2,020	)		(2,074	)		54
Derivative instrument activity, net of tax		64			64			—
Other ⁽²⁾		3,908			3,908			—

Balance at June 30, 2012	$	444,867		$	443,159		$	1,708

⁽¹⁾	Includes the value of Company shares purchased in the open market and the value of Company common shares tendered by employees to settle minimum statutory withholding taxes related to the receipt of performance awards and deferred compensation distributions.

⁽²⁾	Primarily comprised of activity related to stock-based compensation, deferred compensation and excess tax benefits.

⁽³⁾	2013 includes noncontrolling interest in the Company’s China joint venture. 2012 includes noncontrolling interests in the Company’s China and Philippines joint ventures.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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Reference 19: http://www.xbrl.org/2003/role/presentationRef
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+ Details

FAIR VALUE MEASUREMENTS

6 Months Ended

Jun. 30, 2013

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

4.	FAIR VALUE MEASUREMENTS

The following are the financial instruments held by the Company at June 30, 2013 and December 31, 2012, and the methods and assumptions used to estimate the instruments’ fair values:

Cash and cash equivalents

Carrying value approximates fair value because of the short maturity of the instruments.

Derivative assets and liabilities

Derivative assets and liabilities relate to the foreign currency exchange and interest rate contracts discussed in Note 5. Fair value and carrying value were the same because the contracts were recorded at fair value. The fair values of the foreign currency contracts were calculated as the difference between the applicable forward foreign exchange rates at the reporting date and the contracted foreign exchange rates multiplied by the contracted notional amounts. The fair values of the interest rate swaps were calculated as the difference between the contracted swap rate and the current market replacement swap rate multiplied by the present value of one basis point for the notional amount of the contract. See the table that follows these financial instrument descriptions for the reported fair values of derivative assets and liabilities.

Long-term investments

Long-term investments included the mutual fund assets the Company held at the reporting dates to fund a portion of its deferred compensation liabilities and all of its non-qualified supplemental executive defined contribution obligations (see the defined contribution plans section of Note 9). Fair value and carrying value were the same because the mutual fund assets were recorded at fair value in accordance with the fair value option rules set forth in the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 825, Financial Instruments. Fair values for the mutual funds were calculated using the published market price per unit at the reporting date multiplied by the number of units held at the reporting date. See the table that follows these financial instrument descriptions for the reported fair value of long-term investments.

Debt obligations

The fair value of debt with original maturities greater than one year comprised the combined present values of scheduled principal and interest payments for each of the various loans, individually discounted at rates equivalent to those which could be obtained by the Company for new debt issues with durations equal to the average life to maturity of each loan. The fair values of the remaining Company debt obligations approximated their carrying values due to the short-term nature of the debt. The Company’s fair value measurements for debt fall in level 2 of the fair value hierarchy.

At June 30, 2013, and December 31, 2012, the fair value of debt and the related carrying values, including current maturities, were as follows:



(In thousands)	June 30, 2013		December 31, 2012
Fair value	$	295,492	$	194,620
Carrying value		285,444		182,402

The following tables present financial assets and liabilities measured on a recurring basis at fair value as of June 30, 2013, and December 31, 2012, and the level within the fair value hierarchy in which the fair value measurements fall:


(In thousands)	June 2013		Level 1		Level 2		Level 3
Mutual fund assets	$	15,613	$	15,613	$	—	$	—
Derivative assets:
Foreign currency contracts		52		—		52		—

Total assets at fair value	$	15,665	$	15,613	$	52	$	—

Derivative liabilities:
Foreign currency contracts	$	19	$	—	$	19	$	—
Interest rate contracts		33		—		33		—

Total liabilities at fair value	$	52	$	—	$	52	$	—


(In thousands)	December 2012		Level 1		Level 2		Level 3
Mutual fund assets	$	14,093	$	14,093	$	—	$	—
Derivative assets:
Foreign currency contracts		67		—		67		—

Total assets at fair value	$	14,160	$	14,093	$	67	$	—

Derivative liabilities:
Foreign currency contracts	$	2	$	—	$	2	$	—
Interest rate contracts		57		—		57		—

Total liabilities at fair value	$	59	$	—	$	59	$	—

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

DERIVATIVE INSTRUMENTS

6 Months Ended

Jun. 30, 2013

Derivative Instruments And Hedging Activities Disclosure [Abstract]

DERIVATIVE INSTRUMENTS

5.	DERIVATIVE INSTRUMENTS

The Company is exposed to certain risks relating to its ongoing business operations. The primary risk managed by the use of derivative instruments is foreign currency exchange risk. The Company holds forward foreign currency exchange contracts that are not designated as any type of accounting hedge as defined by U.S. generally accepted accounting principles (although they are effectively economic hedges). The Company uses these contracts to manage its exposure to exchange rate fluctuations on certain Company subsidiary accounts receivable, accounts payable and other obligation balances that are denominated in currencies other than the entities’ functional currencies. The forward foreign exchange contracts are recognized on the balance sheet as either an asset or a liability measured at fair value. Gains and losses arising from recording the foreign exchange contracts at fair value are reported in earnings as offsets to the losses and gains reported in earnings arising from the re-measurement of the receivable and payable balances into the applicable functional currencies. At June 30, 2013, and December 31, 2012, the Company had open forward foreign currency exchange contracts, with settlement dates of about one month, to buy or sell foreign currencies with a U.S. dollar equivalent of $25,865,000 and $16,258,000, respectively.

The Company also holds forward foreign currency exchange contracts that are designated as a cash flow hedge. The Company uses these contracts to manage the risks and related cash flow variability resulting from exposure to exchange rate fluctuations on forecasted progress payments related to a construction project undertaken in Singapore. The progress payments are denominated in a currency other than the Singapore location’s functional currency. The Company expects to complete its hedging activity for the progress payments by the end of 2013. The forward foreign exchange contracts are recognized on the balance sheet as either an asset or a liability measured at fair value. Period-to-period changes in the fair value of the hedging instruments are recognized as gains or losses in other comprehensive income, to the extent effective. The accumulated gains and losses are being reclassified out of accumulated other comprehensive income (AOCI) into earnings in the periods over which the asset is being depreciated. The amount in AOCI at June 30, 2013, that is expected to be reclassified into earnings in the next 12 months is insignificant. The Company had open forward foreign currency exchange contracts designated as cash flow hedges with U.S. dollar equivalent amounts of $574,000 and $1,197,000 at June 30, 2013, and December 31, 2012, respectively.

The Company is exposed to volatility in short-term interest rates and mitigates certain portions of that risk by using interest rate swaps. The interest rate swaps are recognized on the balance sheet as either an asset or a liability measured at fair value. The Company held interest rate swap contracts with notional values of $2,537,000 at June 30, 2013, and $2,969,000 at December 31, 2012, which were designated as cash flow hedges. Period-to-period changes in the fair value of interest rate swap contracts are recognized as gains or losses in other comprehensive income, to the extent effective. As each interest rate swap hedge contract is settled, the corresponding gain or loss is reclassified out of AOCI into earnings in that settlement period. The latest date through which the Company expects to hedge its exposure to the volatility of short-term interest rates is March 31, 2015.

The fair values of the derivative instruments held by the Company on June 30, 2013, and December 31, 2012, and derivative instrument gains and losses for the three and six month periods ended June 30, 2013 and 2012, were immaterial. For amounts reclassified out of AOCI into earnings for the three and six months periods ended June 30, 2013 and 2012, see Note 11.

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

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-Publisher FASB
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-Subparagraph (SX 210.4-08.(n))
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+ Details

STOCK-BASED COMPENSATION

6 Months Ended

Jun. 30, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

STOCK-BASED COMPENSATION

6.	STOCK-BASED COMPENSATION

On June 30, 2013, the Company had stock options outstanding under its 2000 Stock Option Plan, stock options and stock awards outstanding under its 2006 Incentive Compensation Plan and stock options, stock awards and stock appreciation rights (SARs) outstanding under its 2011 Incentive Compensation Plan.

Compensation expense charged against income for all stock options, stock awards and SARs was as follows:


(In thousands)
Three Months Ended June 30		Six Months Ended June 30
2013	2012	2013	2012
$643	$963	$424	$1,591

The quarter-over-quarter and year-over-year declines in stock-based compensation expense primarily resulted from the 2013 first quarter assessment that the profitability targets for the performance awards that vest on December 31, 2013, would not be achieved.

Unrecognized compensation costs for stock options, stock awards and SARs was as follows:


(In thousands)
	June 30, 2013		December 31, 2012
Stock options	$	1,198	$	627
Stock awards		2,459		1,669
SARs		1,625		815

The increase in unrecognized compensation costs for stock options, SARs and stock awards reflected the first quarter 2013 grants of


	Shares
Stock options		50,087
Stock awards		46,131
SARs		88,548

The unrecognized compensation costs at June 30, 2013, are expected to be recognized over weighted-average periods of 1.4 years, 2.2 years and 1.4 years for stock options, stock awards and SARs, respectively.

INVENTORIES

6 Months Ended

Jun. 30, 2013

Inventory Disclosure [Abstract]

INVENTORIES

7.	INVENTORIES

The composition of inventories was as follows:


(In thousands)	June 30, 2013		December 31, 2012
Finished goods	$	125,138	$	113,589
Raw materials		46,654		48,424

Total inventories	$	171,792	$	162,013

Inventories are primarily priced using the last-in, first-out inventory valuation method. If the first-in, first-out inventory valuation method had been used for all inventories, inventory balances would have been approximately $32,501,000 and $33,868,000 higher than reported at June 30, 2013, and December 31, 2012, respectively.

CONTINGENCIES

6 Months Ended

Jun. 30, 2013

Commitments And Contingencies Disclosure [Abstract]

CONTINGENCIES

8.	CONTINGENCIES

There are a variety of legal proceedings pending or threatened against the Company. Some of these proceedings may result in fines, penalties, judgments or costs being assessed against the Company at some future time. The Company’s operations are subject to extensive local, state and federal regulations, including the U.S. Comprehensive Environmental Response, Compensation and Liability Act of 1980 (CERCLA) and the Superfund amendments of 1986 (Superfund). Over the years, the Company has received requests for information related to or has been named by the government as a potentially responsible party (PRP) at a number of waste disposal sites where clean up costs have been or may be incurred under CERCLA and similar state statutes. In addition, damages are being claimed against the Company in general liability actions for alleged personal injury or property damage in the case of some disposal and plant sites. The Company believes that it has made adequate provisions for the costs it may incur with respect to these sites.

At June 30, 2013, the Company has estimated a range of possible environmental and legal losses of $10.0 million to $29.0 million. At June 30, 2013, and December 31, 2012, the Company’s accrued liability for such losses, which represented the Company’s best estimate within the estimated range of possible environmental and legal losses, was $15.1 million and $15.4 million, respectively. During the first six months of 2013 cash outlays related to legal and environmental matters approximated $1.3 million compared to $1.5 million in the first six months of 2012.

For certain sites, the Company has responded to information requests made by federal, state or local government agencies but has received no response confirming or denying the Company’s stated positions. As such, estimates of the total costs, or range of possible costs, of remediation, if any, or the Company’s share of such costs, if any, cannot be determined with respect to these sites. Consequently, the Company is unable to predict the effect thereof on the Company’s financial position, cash flows and results of operations. Given the information available, management believes the Company has no liability at these sites. However, in the event of one or more adverse determinations with respect to such sites in any annual or interim period, the effect on the Company’s cash flows and results of operations for those periods could be material. Based upon the Company’s present knowledge with respect to its involvement at these sites, the possibility of other viable entities’ responsibilities for cleanup, and the extended period over which any costs would be incurred, the Company believes that these matters, individually and in the aggregate, will not have a material effect on the Company’s financial position.

Following are summaries of the material contingencies at June 30, 2013:

Maywood, New Jersey Site

The Company’s property in Maywood, New Jersey and property formerly owned by the Company adjacent to its current site and other nearby properties (Maywood site) were listed on the National Priorities List in September 1993 pursuant to the provisions of CERCLA because of certain alleged chemical contamination. Pursuant to an Administrative Order on Consent entered into between USEPA and the Company for property formerly owned by the Company, and the issuance of an order by USEPA to the Company for property currently owned by the Company, the Company has completed various Remedial Investigation Feasibility Studies (RI/FS) and is awaiting the issuance of a Record of Decision (ROD) from USEPA.

The Company believes its recorded liability for claims associated with remediation of chemical contamination at the Maywood site is adequate. However, depending on the results of the ongoing discussions with USEPA, the final cost of such remediation could differ from the current estimates.

In addition, under the terms of a settlement agreement reached on November 12, 2004, the United States Department of Justice and the Company agreed to fulfill the terms of a Cooperative Agreement reached in 1985 under which the United States will take title to and responsibility for radioactive waste removal at the Maywood site, including past and future remediation costs incurred by the United States. As such, the Company recorded no liability related to this settlement agreement.

D’Imperio Property Site

During the mid-1970’s, Jerome Lightman and the Lightman Drum Company disposed of hazardous substances at several sites in New Jersey. The Company was named as a potentially responsible party (PRP) in the case United States v. Lightman (1:92-cv-4710 D.N.J.), which involved the D’Imperio Property Site located in New Jersey. In 2012, the PRPs approved certain changes to remediation cost estimates which were considered in the Company’s determination of its range of estimated possible losses and liability balance. The changes in range of possible losses and liability balance were immaterial.

Remediation work is continuing at this site. Based on current information, the Company believes that its recorded liability for claims associated with the D’Imperio site is adequate. However, actual costs could differ from current estimates.

Wilmington Site

The Company is currently contractually obligated to contribute to the response costs associated with the Company’s formerly-owned site at 51 Eames Street, Wilmington, Massachusetts. Remediation at this site is being managed by its current owner to whom the Company sold the property in 1980. Under the agreement, once total site remediation costs exceed certain levels, the Company is obligated to contribute up to five percent of future response costs associated with this site with no limitation on the ultimate amount of contributions. To date, the Company has paid the current owner $2.1 million for the Company’s portion of environmental response costs through the first quarter of 2013 (the current owner of the site bills the Company one calendar quarter in arrears). The Company has recorded a liability for its portion of the estimated remediation costs for the site. Depending on the ultimate cost of the remediation at this site, the amount for which the Company is liable could differ from the current estimates.

The Company and other prior owners also entered into an agreement in April 2004 waiving certain statute of limitations defenses for claims which may be filed by the Town of Wilmington, Massachusetts, in connection with this site. While the Company has denied any liability for any such claims, the Company agreed to this waiver while the parties continue to discuss the resolution of any potential claim which may be filed.

The Company believes that based on current information it has adequate reserves for the claims related to this site. However, depending on the ultimate cost of the remediation at this site, the amount for which the Company is liable could differ from the current estimates.

POSTRETIREMENT BENEFIT PLANS

6 Months Ended

Jun. 30, 2013

Compensation And Retirement Disclosure [Abstract]

POSTRETIREMENT BENEFIT PLANS

9.	POSTRETIREMENT BENEFIT PLANS

Defined Benefit Pension Plans

The Company sponsors various funded qualified and unfunded non-qualified defined benefit pension plans, the most significant of which cover employees in the U.S. and U.K. locations. The U.S. and U.K. defined benefit pension plans are frozen and service benefits are no longer being accrued.

Components of Net Periodic Benefit Cost


	UNITED STATES
(In thousands)	Three Months Ended June 30						Six Months Ended June 30
	2013			2012			2013			2012
Interest cost	$	1,607		$	1,735		$	3,214		$	3,471
Expected return on plan assets		(2,202	)		(2,103	)		(4,404	)		(4,205	)
Amortization of net loss		1,306			932			2,612			1,863

Net periodic benefit cost	$	711		$	564		$	1,422		$	1,129


	UNITED KINGDOM
(In thousands)	Three Months Ended June 30						Six Months Ended June 30
	2013			2012			2013			2012
Interest cost	$	221		$	210		$	444		$	419
Expected return on plan assets		(232	)		(221	)		(466	)		(441	)
Amortization of net loss		71			11			142			22

Net periodic benefit cost	$	60		$	—		$	120		$	—

Employer Contributions

U.S. Plans

Due to a reduced minimum funding requirement precipitated by the Pension Funding Stabilization provision of the MAP-21 Act (Moving Ahead for Progress in the 21^st Century Act) placed into law in 2012, the Company does not expect to make contributions to its funded U.S. qualified defined benefit pension plans in 2013. The Company expects to pay $174,000 in 2013 related to its unfunded non-qualified plans. As of June 30, 2013, $127,000 had been paid related to the non-qualified plans.

U.K. Plan

The Company’s United Kingdom subsidiary expects to contribute approximately $986,000 to its defined benefit pension plan in 2013. As of June 30, 2013, $498,000 had been contributed to the plan.

Defined Contribution Plans

The Company sponsors retirement savings defined contribution plans that cover U.S. and U.K. employees. The Company also sponsors a qualified profit sharing plan for its U.S. employees. The retirement savings and profit sharing defined contribution plans include a qualified plan and a non-qualified supplemental executive plan.

Defined contribution plan expenses for the Company’s retirement savings and profit sharing plans were as follows:


(In thousands)	Three Months Ended June 30				Six Months Ended June 30
	2013		2012		2013		2012
Retirement savings plans	$	1,090	$	1,058	$	2,167	$	2,112
Profit sharing plan		1,285		1,352		2,610		2,881

Total defined contribution expense	$	2,375	$	2,410	$	4,777	$	4,993

The Company funds the obligations of its non-qualified supplemental executive defined contribution plans (supplemental plans) through a rabbi trust. The trust comprises various mutual fund investments selected by the participants of the supplemental plans. In accordance with the accounting guidance for rabbi trust arrangements, the assets of the trust and the obligations of the supplemental plans are reported on the Company’s consolidated balance sheets. The Company elected the fair value option for the mutual fund investment assets so that offsetting changes in the mutual fund values and defined contribution plan obligations would be recorded in earnings in the same period. Therefore, the mutual funds are reported at fair value with any subsequent changes in fair value recorded in the statements of income. The liabilities related to the supplemental plans increase (i.e., supplemental plan expense is recognized) when the value of the trust assets appreciates and decrease when the value of the trust assets declines (i.e., supplemental plan income is recognized). At June 30, 2013, the balance of the trust assets was $1,663,000, which equaled the balance of the supplemental plan liabilities (see the long-term investments section in Note 4 for further information regarding the Company’s mutual fund assets).

EARNINGS PER SHARE

6 Months Ended

Jun. 30, 2013

Earnings Per Share [Abstract]

EARNINGS PER SHARE

10.	EARNINGS PER SHARE

Below is the computation of basic and diluted earnings per share for the three and six months ended June 30, 2013 and 2012. All share and per share data reflect the effects of the two-for-one common stock split that was effective December 14, 2012.


(In thousands, except per share amounts)	Three Months Ended June 30				Six Months Ended June 30
	2013		2012		2013		2012
Computation of Basic Earnings per Share
Net income attributable to Stepan Company	$	22,742	$	21,425	$	41,776	$	43,727
Deduct dividends on preferred stock		21		177		43		355

Income applicable to common stock	$	22,721	$	21,248	$	41,733	$	43,372
Weighted-average number of common shares outstanding		22,559		21,100		22,512		21,074

Basic earnings per share	$	1.01	$	1.01	$	1.85	$	2.06

Computation of Diluted Earnings per Share
Net income attributable to Stepan Company	$	22,742	$	21,425	$	41,776	$	43,727
Weighted-average number of shares outstanding		22,559		21,100		22,512		21,074
Add weighted-average net shares issuable from assumed exercise of options (under treasury stock method) ⁽¹⁾		210		424		243		426
Add weighted-average net shares related to unvested stock awards (under treasury stock method)		7		6		7		6
Add weighted-average shares issuable from assumed conversion of convertible preferred stock		141		1,184		141		1,184

Weighted-average shares applicable to diluted earnings		22,917		22,714		22,903		22,690

Diluted earnings per share	$	0.99	$	0.94	$	1.82	$	1.93

⁽¹⁾

Options to purchase 510 and 32,888 shares of common stock were not included in the computations of diluted earnings per share for the three and six months ended June 30, 2012, respectively. Options to purchase 49,776 shares of common stock were not included in the computations of dividend earnings per share for the three and six months ended June 30, 2013, respectively. The options’ exercise prices were greater than the average market price for the common stock and their effect would have been antidilutive.

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

6 Months Ended

Jun. 30, 2013

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

11.	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The changes in the Company’s accumulated other comprehensive income (loss) (AOCI) by component (net of income taxes) for the six month period ended June 30, 2013, are presented below:


(In thousands)	Foreign Currency Translation Adjustments			Defined Benefit Pension Plan Adjustments			Cash Flow Hedge Adjustments			Total
Balance at December 31, 2012	$	(2,886	)	$	(35,498	)	$	134		$	(38,250	)
Other comprehensive income before reclassifications		(12,587	)		—			(29	)		(12,616	)
Amounts reclassified from AOCI		—			1,728			8			1,736

Net current-period other comprehensive income		(12,587	)		1,728			(21	)		(10,880	)

Balance at June 30, 2013	$	(15,473	)	$	(33,770	)	$	113		$	(49,130	)

Information regarding the reclassifications out of AOCI for the three and six months periods ended June 30, 2013 and 2012, is displayed below:


(In thousands)	Amount Reclassified from AOCI ^(a)								Affected Line Item in Consolidated Statements of Income
AOCI Components	Three Months Ended June 30				Six Months Ended June 30
	2013		2012		2013		2012
Amortization of defined benefit pension actuarial losses	$	(1,377)	$	(943)	$	(2,754)	$	(1,885)	(b)
		512		361		1,026		721	Tax (expense) or benefit

	$	(865)	$	(582)	$	(1,728)	$	(1,164)	Net of tax

Gains and losses on cash flow hedges:
Interest rate contracts	$	(9)	$	(7)	$	(19)	$	(9)	Interest, net
Foreign exchange contracts		8		—		5		—	Cost of sales

		(1)		(7)		(14)		(9)	Total before tax
		2		2		6		2	Tax (expense) or benefit

	$	1	$	(5)	$	(8)	$	(7)	Net of tax

Total reclassifications for the period	$	(864)	$	(587)	$	(1,736)	$	(1,171)	Net of tax

(a)	Amounts in parentheses denote expense to statement of income.

(b)	This component of accumulated other comprehensive income is included in the computation of net periodic benefit cost (see Note 9 for additional details).

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

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-Subparagraph (SX 210.3-04)
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-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

SEGMENT REPORTING

6 Months Ended

Jun. 30, 2013

Segment Reporting [Abstract]

SEGMENT REPORTING

12.	SEGMENT REPORTING

The Company has three reportable segments: surfactants, polymers and specialty products. Segment operating results for the three and six months ended June 30, 2013 and 2012, are summarized below:


(In thousands)	Surfactants		Polymers		Specialty Products		Segment Totals
For the three months ended June 30, 2013
Net sales	$	331,087	$	121,325	$	22,033	$	474,445
Operating income		25,966		13,524		4,197		43,687
For the three months ended June 30, 2012
Net sales	$	335,114	$	113,923	$	21,194	$	470,231
Operating income		31,024		11,775		3,395		46,194
For the six months ended June 30, 2013
Net sales	$	671,060	$	217,323	$	42,608	$	930,991
Operating income		55,618		24,288		7,029		86,935
For the six months ended June 30, 2012
Net sales	$	682,270	$	210,672	$	42,558	$	935,500
Operating income		64,016		23,526		7,290		94,832

Below are reconciliations of segment operating income to consolidated income before income taxes:


(In thousands)	Three Months Ended June 30						Six Months Ended June 30
	2013			2012			2013			2012
Operating income segment totals	$	43,687		$	46,194		$	86,935		$	94,832
Unallocated corporate expenses ⁽¹⁾		(7,818	)		(11,373	)		(22,772	)		(24,611	)

Total operating income		35,869			34,821			64,163			70,221
Interest expense, net		(2,329	)		(2,086	)		(4,508	)		(4,690	)
Loss from equity in joint ventures		(1,323	)		(1,300	)		(2,736	)		(2,441	)
Other, net		(17	)		83			554			1,148

Consolidated income before income taxes	$	32,200		$	31,518		$	57,473		$	64,238

⁽¹⁾	Unallocated corporate expenses primarily comprise corporate administrative expenses (e.g., corporate finance, legal, human resources, information systems and deferred compensation) that are not included in segment operating income and not used to evaluate segment performance.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

DEBT

6 Months Ended

Jun. 30, 2013

Debt Disclosure [Abstract]

DEBT

13.

DEBT

At June 30, 2013, and December 31, 2012, debt comprised the following:


(In thousands)	Maturity Dates		June 30, 2013		December 31, 2012
Unsecured private 3.86 placement notes		2019-2025	$	100,000	$	—
4.86%		2017-2023		65,000		65,000
5.88%		2016-2022		40,000		40,000
5.69%		2013-2018		34,286		34,286
6.86%		2013-2015		12,856		12,856
Debt of foreign subsidiaries
Secured bank term loans, foreign currency		2013-2016		6,830		9,531
Secured bank term loan, U.S. dollars		—		—		3,500
Unsecured bank debt, U.S. dollars		2014		2,498		—
Unsecured bank debt, foreign currency		2014		1,428		—
Other loans, foreign currency		2013-2015		22,546		17,229

Total debt			$	285,444	$	182,402
Less current maturities				38,748		32,838

Long-term debt			$	246,696	$	149,564

On June 27, 2013, the Company completed a new $100 million unsecured private placement loan with interest to be paid semi-annually and with equal annual principal payments beginning on June 27, 2019, and continuing through final maturity on June 27, 2025. The proceeds of this loan were used, in part, to finance the acquisition of BMS’s North American polyester resins business (originally funded out of the Company’s committed revolving credit agreement), with the balance to be used for capital expenditures and other corporate purposes. This loan agreement requires the maintenance of certain financial ratios and covenants that are substantially identical to the Company’s existing long-term debt and customary events of default.

The Company has a committed $125,000,000 multi-currency revolving credit agreement that expires in September 2017. The Company maintains standby letters of credit under its workers’ compensation insurance agreements and for other purposes, as needed from time to time, which are issued under the revolving credit agreement. As of June 30, 2013, the Company had outstanding letters of credit totaling $2,777,000 and no outstanding debt under this agreement. There was $122,223,000 available under the revolving credit agreement as of June 30, 2013.

The various loan agreements contain provisions, which, among others, require maintenance of certain financial ratios and place limitations on additional debt, investments and payment of dividends. Based on the loan agreement provisions that place limitations on dividend payments, unrestricted retained earnings (i.e., retained earnings available for dividend distribution) were $137,820,000 and $114,204,000 at June 30, 2013, and December 31, 2012, respectively.

OTHER, NET

6 Months Ended

Jun. 30, 2013

Other Income And Expenses [Abstract]

OTHER, NET

14.	OTHER, NET

Other, net in the consolidated statements of income included the following:


(In thousands)	Three Months Ended June 30						Six Months Ended June 30
	2013			2012			2013			2012
Foreign exchange gain (loss)	$	(199	)	$	505		$	(610	)	$	120
Investment income		9			14			93			18
Realized and unrealized gain (loss) on investments		173			(436	)		1,071			1,010

Other, net	$	(17	)	$	83		$	554		$	1,148

PREFERRED STOCK REDEMPTION

6 Months Ended

Jun. 30, 2013

Equity [Abstract]

PREFERRED STOCK REDEMPTION

15.	PREFERRED STOCK REDEMPTION

On June 12, 2013, the Company announced that it would redeem on August 9, 2013 (redemption date), the remaining outstanding shares of its 5¹/₂ percent Convertible Preferred Stock, without par value (preferred stock). The preferred stock will be redeemed at the contractual redemption price of $25.00 per share in cash, plus any accumulated and unpaid distributions up to but excluding the redemption date. Since the original issuance of the preferred stock in 1992, holders of a majority of the shares have elected to convert their shares into shares of the Company’s common stock. Given the low number of remaining shares of preferred stock, the Company determined that it was appropriate to eliminate this class of stock. The Company will then have common stock as its only class of outstanding equity securities.

Holders of the preferred stock who wish to convert shares of preferred stock into shares of common stock must do so by 5:00 p.m. Eastern Daylight Time on the redemption date. A share of preferred stock is convertible into 2.2835 shares of common stock.

On June 30, 2013, there were 59,665 shares of preferred stock outstanding.

PURCHASE OF THE REMAINING INTEREST IN STEPAN PHILIPPINES INC

6 Months Ended

Jun. 30, 2013

Equity Method Investments And Joint Ventures [Abstract]

PURCHASE OF THE REMAINING INTEREST IN STEPAN PHILIPPINES INC

16.	PURCHASE OF THE REMAINING INTEREST IN STEPAN PHILIPPINES INC.

On March 22, 2012, the Company purchased the remaining interest in Stepan Philippines, Inc. (SPI) for $2,000,000 of cash, increasing the Company’s ownership share from 88.8 percent to 100 percent. As a result of this transaction, the Company’s equity (additional paid-in capital) increased by $551,000. In addition, $197,000 of cumulative translation adjustments (gains) that previously had been allocated to the noncontrolling interest was reclassified to the Company’s AOCI.

RECENT ACCOUNTING PRONOUNCEMENTS

6 Months Ended

Jun. 30, 2013

Accounting Changes And Error Corrections [Abstract]

RECENT ACCOUNTING PRONOUNCEMENTS

17.	RECENT ACCOUNTING PRONOUNCEMENTS

In December 2011, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2011-11, Disclosures about Offsetting Assets and Liabilities. Also, in January 2013, the FASB issued ASU No. 2013-01, Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities. These updates create new disclosure requirements about the nature of an entity’s rights of setoff and related arrangements associated with its derivatives, repurchase agreements and securities lending transactions. Entities are required to apply the new disclosure requirements for annual and interim reporting periods beginning on or after January 1, 2013. Retrospective application is required. Adoption of the new requirements did not have an effect on the Company’s financial position, results of operations or cash flows. In addition, because the Company does not have arrangements where rights of offset exist, adoption of the standard did not have an effect on Company disclosures.

In July 2012, the FASB issued ASU No. 2012-02, Intangibles – Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment. The amendments in this update aim to simplify the impairment test for indefinite-lived intangible assets by permitting an entity the option to assess qualitative factors to determine whether it is more likely than not (defined as having a likelihood of more than 50 percent) that an indefinite-lived intangible asset is impaired as a basis for determining whether the quantitative impairment test included in Accounting Standards Codification Subtopic 350-30, Intangibles—Goodwill and Other—General Intangibles Other than Goodwill must be performed. The amendment is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The Company currently has no indefinite-lived intangible assets other than goodwill reported on its consolidated balance sheet. As such, adoption of this amendment did not have an effect on the Company’s financial position, results of operations or cash flows.

In February 2013, the FASB issued ASU No. 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, which adds new disclosure requirements for items reclassified out of AOCI and expands the existing disclosure requirements for the presentation of changes in AOCI. The amendment is effective for reporting periods beginning after December 15, 2012. Because this update affects only the disclosures for AOCI, adoption of the requirements did not have an effect on the Company’s financial position, results of operations or cash flows.

In February 2013, the FASB issued ASU No. 2013-04, Liabilities (Topic 405), Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation is Fixed at the Reporting Date. This update requires an entity to measure obligations resulting from joint and several liability arrangements for which the total amount of the obligation is fixed at the reporting date, as the sum of a) the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and b) any additional amount the reporting entity expects to pay on behalf of its co-obligors. The update also requires an entity to disclose the nature and amount of the obligation as well as other information about those obligations. The requirements of ASU No. 2013-04 are effective on a retrospective basis for interim and annual periods beginning after December 15, 2013. The Company is in the process of determining the effects, if any, that the adoption of ASU No. 2013-04 will have on the Company’s financial position, results of operations or cash flows.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
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-Article 10

+ Details

RECENT ACCOUNTING PRONOUNCEMENTS (Policies)	6 Months Ended
RECENT ACCOUNTING PRONOUNCEMENTS (Policies)	Jun. 30, 2013
Accounting Changes And Error Corrections [Abstract]
Offsetting Assets and Liabilities	In December 2011, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2011-11, Disclosures about Offsetting Assets and Liabilities. Also, in January 2013, the FASB issued ASU No. 2013-01, Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities. These updates create new disclosure requirements about the nature of an entity’s rights of setoff and related arrangements associated with its derivatives, repurchase agreements and securities lending transactions. Entities are required to apply the new disclosure requirements for annual and interim reporting periods beginning on or after January 1, 2013. Retrospective application is required. Adoption of the new requirements did not have an effect on the Company’s financial position, results of operations or cash flows. In addition, because the Company does not have arrangements where rights of offset exist, adoption of the standard did not have an effect on Company disclosures.
Indefinite-Lived Intangible Assets for Impairment	In July 2012, the FASB issued ASU No. 2012-02, Intangibles – Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment. The amendments in this update aim to simplify the impairment test for indefinite-lived intangible assets by permitting an entity the option to assess qualitative factors to determine whether it is more likely than not (defined as having a likelihood of more than 50 percent) that an indefinite-lived intangible asset is impaired as a basis for determining whether the quantitative impairment test included in Accounting Standards Codification Subtopic 350-30, Intangibles—Goodwill and Other—General Intangibles Other than Goodwill must be performed. The amendment is effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. The Company currently has no indefinite-lived intangible assets other than goodwill reported on its consolidated balance sheet. As such, adoption of this amendment did not have an effect on the Company’s financial position, results of operations or cash flows.
Comprehensive Income	In February 2013, the FASB issued ASU No. 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, which adds new disclosure requirements for items reclassified out of AOCI and expands the existing disclosure requirements for the presentation of changes in AOCI. The amendment is effective for reporting periods beginning after December 15, 2012. Because this update affects only the disclosures for AOCI, adoption of the requirements did not have an effect on the Company’s financial position, results of operations or cash flows.
Liabilities	In February 2013, the FASB issued ASU No. 2013-04, Liabilities (Topic 405), Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation is Fixed at the Reporting Date. This update requires an entity to measure obligations resulting from joint and several liability arrangements for which the total amount of the obligation is fixed at the reporting date, as the sum of a) the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and b) any additional amount the reporting entity expects to pay on behalf of its co-obligors. The update also requires an entity to disclose the nature and amount of the obligation as well as other information about those obligations. The requirements of ASU No. 2013-04 are effective on a retrospective basis for interim and annual periods beginning after December 15, 2013. The Company is in the process of determining the effects, if any, that the adoption of ASU No. 2013-04 will have on the Company’s financial position, results of operations or cash flows.

ACQUISITION (Tables)

6 Months Ended

Jun. 30, 2013

Business Combinations [Abstract]

Summary of Assets and Liabilities

The following table summarizes the assets acquired and liabilities assumed:


(Dollars in thousands)	June 1, 2013
Assets:
Inventory	$	9,002
Property, plant and equipment		37,000
Identifiable intangible assets		17,800
Goodwill		4,642

Total assets acquired	$	68,444

Liabilities:
Accrued expenses		232

Net assets acquired	$	68,212

Summary of Pro Forma Financial Information

The following is pro forma financial information prepared under the assumption that the acquisition of the BMS North American polyester resins business occurred on January 1, 2012.

Pro Forma Financial Information

Unaudited


(In thousands, except per share amounts)	Three Months Ended June 30				Six Months Ended June 30
	2013		2012		2013		2012
Net Sales	$	485,404	$	487,010	$	957,812	$	967,980

Net Income Attributable to Stepan Company	$	23,126	$	21,724	$	42,461	$	43,720

Net Income Per Common Share Attributable to Stepan Company:
Basic	$	1.02	$	1.02	$	1.88	$	2.06

Diluted	$	1.01	$	0.96	$	1.85	$	1.93

RECONCILIATIONS OF EQUITY (Tables)

6 Months Ended

Jun. 30, 2013

Equity [Abstract]

Reconciliations of Total Equity

Below are reconciliations of total equity, Company equity and equity attributable to the noncontrolling interests for the six months ended June 30, 2013 and 2012:


(In thousands)	Total Equity			Stepan Company Equity			Noncontrolling Interests’ Equity ⁽³⁾
Balance at January 1, 2013	$	480,880		$	478,985		$	1,895
Net income (loss)		41,651			41,776			(125	)
Dividends		(7,107	)		(7,107	)		—
Common stock purchases ⁽¹⁾		(3,334	)		(3,334	)		—
Stock option exercises		3,502			3,502			—
Defined benefit pension adjustments, net of tax		1,728			1,728			—
Translation adjustments		(12,558	)		(12,587	)		29
Derivative instrument activity, net of tax		(21	)		(21	)		—
Other ⁽²⁾		3,943			3,943			—

Balance at June 30, 2013	$	508,684		$	506,885		$	1,799


(In thousands)	Total Equity			Stepan Company Equity			Noncontrolling Interests’ Equity ⁽³⁾
Balance at January 1, 2012	$	405,465		$	401,211		$	4,254
Net income (loss)		43,875			43,727			148
Purchase of remaining interest in Stepan Philippines, Inc. from noncontrolling interest		(2,000	)		748			(2,748	)
Dividends		(6,148	)		(6,148	)		—
Common stock purchases ⁽¹⁾		(1,761	)		(1,761	)		—
Stock option exercises		2,320			2,320			—
Defined benefit pension adjustments, net of tax		1,164			1,164			—
Translation adjustments		(2,020	)		(2,074	)		54
Derivative instrument activity, net of tax		64			64			—
Other ⁽²⁾		3,908			3,908			—

Balance at June 30, 2012	$	444,867		$	443,159		$	1,708

⁽¹⁾	Includes the value of Company shares purchased in the open market and the value of Company common shares tendered by employees to settle minimum statutory withholding taxes related to the receipt of performance awards and deferred compensation distributions.

⁽²⁾	Primarily comprised of activity related to stock-based compensation, deferred compensation and excess tax benefits.

⁽³⁾	2013 includes noncontrolling interest in the Company’s China joint venture. 2012 includes noncontrolling interests in the Company’s China and Philippines joint ventures.

FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Jun. 30, 2013

Fair Value Disclosures [Abstract]

Fair Value of Debt and Related Carrying Values

At June 30, 2013, and December 31, 2012, the fair value of debt and the related carrying values, including current maturities, were as follows:



(In thousands)	June 30, 2013		December 31, 2012
Fair value	$	295,492	$	194,620
Carrying value		285,444		182,402

Financial Assets and Liabilities Measured on a Recurring Basis at Fair Value


(In thousands)	June 2013		Level 1		Level 2		Level 3
Mutual fund assets	$	15,613	$	15,613	$	—	$	—
Derivative assets:
Foreign currency contracts		52		—		52		—

Total assets at fair value	$	15,665	$	15,613	$	52	$	—

Derivative liabilities:
Foreign currency contracts	$	19	$	—	$	19	$	—
Interest rate contracts		33		—		33		—

Total liabilities at fair value	$	52	$	—	$	52	$	—


(In thousands)	December 2012		Level 1		Level 2		Level 3
Mutual fund assets	$	14,093	$	14,093	$	—	$	—
Derivative assets:
Foreign currency contracts		67		—		67		—

Total assets at fair value	$	14,160	$	14,093	$	67	$	—

Derivative liabilities:
Foreign currency contracts	$	2	$	—	$	2	$	—
Interest rate contracts		57		—		57		—

Total liabilities at fair value	$	59	$	—	$	59	$	—

STOCK-BASED COMPENSATION (Tables)

6 Months Ended

Jun. 30, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Compensation (Income)/Expense Recorded for All Stock Options, Stock Awards and SARs

Compensation expense charged against income for all stock options, stock awards and SARs was as follows:


(In thousands)
Three Months Ended June 30		Six Months Ended June 30
2013	2012	2013	2012
$643	$963	$424	$1,591

Unrecognized Compensation Costs for Stock Options, Stock Awards and SARs

Unrecognized compensation costs for stock options, stock awards and SARs was as follows:


(In thousands)
	June 30, 2013		December 31, 2012
Stock options	$	1,198	$	627
Stock awards		2,459		1,669
SARs		1,625		815

Share Based Payment Awards Granted in Period

The increase in unrecognized compensation costs for stock options, SARs and stock awards reflected the first quarter 2013 grants of


	Shares
Stock options		50,087
Stock awards		46,131
SARs		88,548

INVENTORIES (Tables)

6 Months Ended

Jun. 30, 2013

Inventory Disclosure [Abstract]

Composition of Inventories

The composition of inventories was as follows:


(In thousands)	June 30, 2013		December 31, 2012
Finished goods	$	125,138	$	113,589
Raw materials		46,654		48,424

Total inventories	$	171,792	$	162,013

POSTRETIREMENT BENEFIT PLANS (Tables)

6 Months Ended

Jun. 30, 2013

Compensation And Retirement Disclosure [Abstract]

Components of Net Periodic Benefit Cost

Components of Net Periodic Benefit Cost


	UNITED STATES
(In thousands)	Three Months Ended June 30						Six Months Ended June 30
	2013			2012			2013			2012
Interest cost	$	1,607		$	1,735		$	3,214		$	3,471
Expected return on plan assets		(2,202	)		(2,103	)		(4,404	)		(4,205	)
Amortization of net loss		1,306			932			2,612			1,863

Net periodic benefit cost	$	711		$	564		$	1,422		$	1,129


	UNITED KINGDOM
(In thousands)	Three Months Ended June 30						Six Months Ended June 30
	2013			2012			2013			2012
Interest cost	$	221		$	210		$	444		$	419
Expected return on plan assets		(232	)		(221	)		(466	)		(441	)
Amortization of net loss		71			11			142			22

Net periodic benefit cost	$	60		$	—		$	120		$	—

Defined Contribution Plan Expenses for Company's Retirement Savings Plans and Profit Sharing Plan

Defined contribution plan expenses for the Company’s retirement savings and profit sharing plans were as follows:


(In thousands)	Three Months Ended June 30				Six Months Ended June 30
	2013		2012		2013		2012
Retirement savings plans	$	1,090	$	1,058	$	2,167	$	2,112
Profit sharing plan		1,285		1,352		2,610		2,881

Total defined contribution expense	$	2,375	$	2,410	$	4,777	$	4,993

EARNINGS PER SHARE (Tables)

6 Months Ended

Jun. 30, 2013

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Share


(In thousands, except per share amounts)	Three Months Ended June 30				Six Months Ended June 30
	2013		2012		2013		2012
Computation of Basic Earnings per Share
Net income attributable to Stepan Company	$	22,742	$	21,425	$	41,776	$	43,727
Deduct dividends on preferred stock		21		177		43		355

Income applicable to common stock	$	22,721	$	21,248	$	41,733	$	43,372
Weighted-average number of common shares outstanding		22,559		21,100		22,512		21,074

Basic earnings per share	$	1.01	$	1.01	$	1.85	$	2.06

Computation of Diluted Earnings per Share
Net income attributable to Stepan Company	$	22,742	$	21,425	$	41,776	$	43,727
Weighted-average number of shares outstanding		22,559		21,100		22,512		21,074
Add weighted-average net shares issuable from assumed exercise of options (under treasury stock method) ⁽¹⁾		210		424		243		426
Add weighted-average net shares related to unvested stock awards (under treasury stock method)		7		6		7		6
Add weighted-average shares issuable from assumed conversion of convertible preferred stock		141		1,184		141		1,184

Weighted-average shares applicable to diluted earnings		22,917		22,714		22,903		22,690

Diluted earnings per share	$	0.99	$	0.94	$	1.82	$	1.93

⁽¹⁾

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)

6 Months Ended

Jun. 30, 2013

Equity [Abstract]

Summary of Changes in Accumulated Other Comprehensive Income

The changes in the Company’s accumulated other comprehensive income (loss) (AOCI) by component (net of income taxes) for the six month period ended June 30, 2013, are presented below:


(In thousands)	Foreign Currency Translation Adjustments			Defined Benefit Pension Plan Adjustments			Cash Flow Hedge Adjustments			Total
Balance at December 31, 2012	$	(2,886	)	$	(35,498	)	$	134		$	(38,250	)
Other comprehensive income before reclassifications		(12,587	)		—			(29	)		(12,616	)
Amounts reclassified from AOCI		—			1,728			8			1,736

Net current-period other comprehensive income		(12,587	)		1,728			(21	)		(10,880	)

Balance at June 30, 2013	$	(15,473	)	$	(33,770	)	$	113		$	(49,130	)

Summary of Reclassifications Out of Accumulated Other Comprehensive Income

Information regarding the reclassifications out of AOCI for the three and six months periods ended June 30, 2013 and 2012, is displayed below:


(In thousands)	Amount Reclassified from AOCI ^(a)								Affected Line Item in Consolidated Statements of Income
AOCI Components	Three Months Ended June 30				Six Months Ended June 30
	2013		2012		2013		2012
Amortization of defined benefit pension actuarial losses	$	(1,377)	$	(943)	$	(2,754)	$	(1,885)	(b)
		512		361		1,026		721	Tax (expense) or benefit

	$	(865)	$	(582)	$	(1,728)	$	(1,164)	Net of tax

Gains and losses on cash flow hedges:
Interest rate contracts	$	(9)	$	(7)	$	(19)	$	(9)	Interest, net
Foreign exchange contracts		8		—		5		—	Cost of sales

		(1)		(7)		(14)		(9)	Total before tax
		2		2		6		2	Tax (expense) or benefit

	$	1	$	(5)	$	(8)	$	(7)	Net of tax

Total reclassifications for the period	$	(864)	$	(587)	$	(1,736)	$	(1,171)	Net of tax

(a)	Amounts in parentheses denote expense to statement of income.

(b)	This component of accumulated other comprehensive income is included in the computation of net periodic benefit cost (see Note 9 for additional details).

SEGMENT REPORTING (Tables)

6 Months Ended

Jun. 30, 2013

Segment Reporting [Abstract]

Operating Segment

The Company has three reportable segments: surfactants, polymers and specialty products. Segment operating results for the three and six months ended June 30, 2013 and 2012, are summarized below:


(In thousands)	Surfactants		Polymers		Specialty Products		Segment Totals
For the three months ended June 30, 2013
Net sales	$	331,087	$	121,325	$	22,033	$	474,445
Operating income		25,966		13,524		4,197		43,687
For the three months ended June 30, 2012
Net sales	$	335,114	$	113,923	$	21,194	$	470,231
Operating income		31,024		11,775		3,395		46,194
For the six months ended June 30, 2013
Net sales	$	671,060	$	217,323	$	42,608	$	930,991
Operating income		55,618		24,288		7,029		86,935
For the six months ended June 30, 2012
Net sales	$	682,270	$	210,672	$	42,558	$	935,500
Operating income		64,016		23,526		7,290		94,832

Reconciliation of Segment Information to Consolidated Financial Statements

Below are reconciliations of segment operating income to consolidated income before income taxes:


(In thousands)	Three Months Ended June 30						Six Months Ended June 30
	2013			2012			2013			2012
Operating income segment totals	$	43,687		$	46,194		$	86,935		$	94,832
Unallocated corporate expenses ⁽¹⁾		(7,818	)		(11,373	)		(22,772	)		(24,611	)

Total operating income		35,869			34,821			64,163			70,221
Interest expense, net		(2,329	)		(2,086	)		(4,508	)		(4,690	)
Loss from equity in joint ventures		(1,323	)		(1,300	)		(2,736	)		(2,441	)
Other, net		(17	)		83			554			1,148

Consolidated income before income taxes	$	32,200		$	31,518		$	57,473		$	64,238

⁽¹⁾	Unallocated corporate expenses primarily comprise corporate administrative expenses (e.g., corporate finance, legal, human resources, information systems and deferred compensation) that are not included in segment operating income and not used to evaluate segment performance

DEBT (Tables)

6 Months Ended

Jun. 30, 2013

Debt Disclosure [Abstract]

Debt

At June 30, 2013, and December 31, 2012, debt comprised the following:


(In thousands)	Maturity Dates	June 30, 2013		December 31, 2012
Unsecured private 3.86 placement notes	2019-2025	$	100,000	$	—
4.86%	2017-2023		65,000		65,000
5.88%	2016-2022		40,000		40,000
5.69%	2013-2018		34,286		34,286
6.86%	2013-2015		12,856		12,856
Debt of foreign subsidiaries
Secured bank term loans, foreign currency	2013-2016		6,830		9,531
Secured bank term loan, U.S. dollars	—		—		3,500
Unsecured bank debt, U.S. dollars	2014		2,498		—
Unsecured bank debt, foreign currency	2014		1,428		—
Other loans, foreign currency	2013-2015		22,546		17,229

Total debt		$	285,444	$	182,402
Less current maturities			38,748		32,838

Long-term debt		$	246,696	$	149,564

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

+ Details

OTHER, NET (Tables)

6 Months Ended

Jun. 30, 2013

Other Income And Expenses [Abstract]

Other Net in Consolidated Statements of Income

Other, net in the consolidated statements of income included the following:


(In thousands)	Three Months Ended June 30						Six Months Ended June 30
	2013			2012			2013			2012
Foreign exchange gain (loss)	$	(199	)	$	505		$	(610	)	$	120
Investment income		9			14			93			18
Realized and unrealized gain (loss) on investments		173			(436	)		1,071			1,010

Other, net	$	(17	)	$	83		$	554		$	1,148

ACQUISITION - Additional Information (Detail)	6 Months Ended
ACQUISITION - Additional Information (Detail)	Jun. 30, 2013 USD ($)	Jun. 01, 2013 USD ($) T
Business Acquisition [Line Items]
Private placement loan	$ 100,000,000
Bayer Material Science [Member]
Business Acquisition [Line Items]
Capacity of production facility purchased in connection with acquisition \| T		21,000
Acquisition purchase price		$ 68,212,000
Business acquisition cash paid	61,067,000
Business acquisition consideration payable for inventory	7,145,000
Decrease in acquisition payable	(1,566,000)
Acquisition-related costs incurred	270,000
Identifiable intangible asset		17,800,000
Bayer Material Science [Member] \| Acquisition Related Expenses [Member]
Business Acquisition [Line Items]
Nonrecurring adjustments to pro forma net income	270,000
Bayer Material Science [Member] \| Fair Value Adjustment to Acquisition Date Inventory [Member]
Business Acquisition [Line Items]
Nonrecurring adjustments to pro forma net income	$ 558,000
Bayer Material Science [Member] \| Technological Know-how [Member]
Business Acquisition [Line Items]
Identifiable intangible asset		7,900,000
Amortization periods for the identifiable intangible assets	8 years
Bayer Material Science [Member] \| Trademark and Trade Name [Member]
Business Acquisition [Line Items]
Identifiable intangible asset		3,800,000
Amortization periods for the identifiable intangible assets	11 years
Bayer Material Science [Member] \| Customer Relationships [Member]
Business Acquisition [Line Items]
Identifiable intangible asset		$ 6,100,000
Amortization periods for the identifiable intangible assets	12 years

ACQUISITION - Summary of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Jun. 01, 2013	Dec. 31, 2012
Assets:
Goodwill	$ 11,669		$ 7,199
Bayer Material Science [Member]
Assets:
Inventory		$ 9,002
Property, plant and equipment		37,000
Identifiable intangible assets		17,800
Goodwill		4,642
Total assets acquired		68,444
Liabilities:
Accrued expenses		232
Net assets acquired		$ 68,212

ACQUISITION - Summary of Pro Forma Financial Information (Detail) - Bayer Material Science [Member] - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Business Acquisition Pro Forma Information [Line Items]
Net Sales	$ 485,404	$ 487,010	$ 957,812	$ 967,980
Net Income Attributable to Stepan Company	$ 23,126	$ 21,724	$ 42,461	$ 43,720
Net Income Per Common Share Attributable to Stepan Company:
Basic	$ 1.02	$ 1.02	$ 1.88	$ 2.06
Diluted	$ 1.01	$ 0.96	$ 1.85	$ 1.93

RECONCILIATIONS OF EQUITY - Reconciliations of Total Equity (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Reconciliations of total equity
Beginning Balance at January 1			$ 480,880	$ 405,465
Beginning Balance at January 1			478,985
Beginning Balance at January 1			1,895
Net income (loss)	$ 22,654	$ 21,511	41,651	43,875
Net income (loss)	22,742	21,425	41,776	43,727
Net income (loss)	88	(86)	125	(148)
Purchase of remaining interest in Stepan Philippines, Inc. from noncontrolling interest				(2,000)
Dividends			(7,107)	(6,148)
Common stock purchases (1)			(3,334)	(1,761)
Stock option exercises			3,502	2,320
Defined benefit pension adjustments, net of tax	865	582	1,728	1,164
Translation adjustments	(8,142)	(10,554)	(12,558)	(2,020)
Derivative instrument activity, net of tax	(9)	(43)	(21)	64
Other (2)			3,943	3,908
Ending Balance at June 30	508,684	444,867	508,684	444,867
Ending Balance at June 30	506,885		506,885
Ending Balance at June 30	1,799		1,799
Noncontrolling Interests' Equity [Member]
Reconciliations of total equity
Beginning Balance at January 1			1,895	4,254
Net income (loss)			(125)	148
Purchase of remaining interest in Stepan Philippines, Inc. from noncontrolling interest				(2,748)
Dividends
Common stock purchases (1)
Stock option exercises
Defined benefit pension adjustments, net of tax
Translation adjustments			29	54
Derivative instrument activity, net of tax
Other (2)
Ending Balance at June 30	1,799	1,708	1,799	1,708
Stepan Company Equity [Member]
Reconciliations of total equity
Beginning Balance at January 1			478,985	401,211
Net income (loss)			41,776	43,727
Purchase of remaining interest in Stepan Philippines, Inc. from noncontrolling interest				748
Dividends			(7,107)	(6,148)
Common stock purchases (1)			(3,334)	(1,761)
Stock option exercises			3,502	2,320
Defined benefit pension adjustments, net of tax			1,728	1,164
Translation adjustments			(12,587)	(2,074)
Derivative instrument activity, net of tax			(21)	64
Other (2)			3,943	3,908
Ending Balance at June 30	$ 506,885	$ 443,159	$ 506,885	$ 443,159

FAIR VALUE MEASUREMENTS - Fair Value of Debt and Related Carrying Values (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012
Fair Value of debt and related carrying values
Carrying value	$ 285,444	$ 182,402
Level 2 [Member]
Fair Value of debt and related carrying values
Fair value	$ 295,492	$ 194,620

FAIR VALUE MEASUREMENTS - Financial Assets and Liabilities Measured on a Recurring Basis at Fair Value (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012
Financial assets and liabilities measured on a recurring basis at fair value
Mutual fund assets	$ 15,613	$ 14,093
Derivative assets:
Foreign currency contracts	52	67
Total assets at fair value	15,665	14,160
Derivative liabilities:
Foreign currency contracts	19	2
Interest rate contracts	33	57
Total liabilities at fair value	52	59
Level 1 [Member]
Financial assets and liabilities measured on a recurring basis at fair value
Mutual fund assets	15,613	14,093
Derivative assets:
Foreign currency contracts
Total assets at fair value	15,613	14,093
Derivative liabilities:
Foreign currency contracts
Interest rate contracts
Total liabilities at fair value
Level 2 [Member]
Financial assets and liabilities measured on a recurring basis at fair value
Mutual fund assets
Derivative assets:
Foreign currency contracts	52	67
Total assets at fair value	52	67
Derivative liabilities:
Foreign currency contracts	19	2
Interest rate contracts	33	57
Total liabilities at fair value	52	59
Level 3 [Member]
Financial assets and liabilities measured on a recurring basis at fair value
Mutual fund assets
Derivative assets:
Foreign currency contracts
Total assets at fair value
Derivative liabilities:
Foreign currency contracts
Interest rate contracts
Total liabilities at fair value

DERIVATIVE INSTRUMENTS - Additional Information (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2013	Dec. 31, 2012
Open forward foreign currency exchange contract	$ 25,865,000	$ 16,258,000
Derivative foreign currency exchange contracts settlement date	1 month
Cash Flow Hedging [Member] \| Foreign Exchange Contracts [Member]
Open forward foreign currency exchange contract	$ 574,000	1,197,000
Cash Flow Hedging [Member] \| Interest Rate Contracts [Member]
Open forward foreign currency exchange contract	$ 2,537,000	$ 2,969,000

STOCK-BASED COMPENSATION - Compensation (Income)/Expense Recorded for All Stock Options, Stock Awards and SARs (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Share Based Compensation Allocation And Classification In Financial Statements [Abstract]
Compensation (income)/expense	$ 643	$ 963	$ 424	$ 1,591

STOCK-BASED COMPENSATION - Unrecognized Compensation Costs for Stock Options, Stock Awards and SARs (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012
Employee Stock Option [Member]
Unrecognized compensation costs for stock options, stock awards and SARs
Unrecognized compensation cost for stock options, stock award and SARs	$ 1,198	$ 627
Stock Awards [Member]
Unrecognized compensation costs for stock options, stock awards and SARs
Unrecognized compensation cost for stock options, stock award and SARs	2,459	1,669
SARs [Member]
Unrecognized compensation costs for stock options, stock awards and SARs
Unrecognized compensation cost for stock options, stock award and SARs	$ 1,625	$ 815

STOCK-BASED COMPENSATION - Share Based Payment Awards Granted in Period (Detail)	3 Months Ended
	Mar. 31, 2013 shares
Employee Stock Option [Member]
Awards granted in period
Stock options Granted in period	50,087
Stock Awards [Member]
Awards granted in period
Stock awards and SARs Granted in period	46,131
SARs [Member]
Awards granted in period
Stock awards and SARs Granted in period	88,548

STOCK-BASED COMPENSATION - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2013
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average period for amortization of unrecognizable compensation for compensation arrangements	1 year 4 months 24 days
Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average period for amortization of unrecognizable compensation for compensation arrangements	2 years 2 months 12 days
SARs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average period for amortization of unrecognizable compensation for compensation arrangements	1 year 4 months 24 days

INVENTORIES - Composition of Inventories (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Dec. 31, 2012
Inventory Disclosure [Abstract]
Finished goods	$ 125,138	$ 113,589
Raw materials	46,654	48,424
Total inventories	$ 171,792	$ 162,013

INVENTORIES - Additional Information (Detail) - USD ($)	Jun. 30, 2013	Dec. 31, 2012
Inventory Disclosure [Abstract]
LIFO reserve	$ 32,501,000	$ 33,868,000

CONTINGENCIES - Additional Information (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Dec. 31, 2012
Site Contingency [Line Items]
Environmental and legal losses, minimum	$ 10,000,000
Environmental and legal losses, maximum	29,000,000
Accrued liability for losses	15,100,000		$ 15,400,000
Cash outlays related to legal and environmental matters	1,300,000	$ 1,500,000
Wilmington Site [Member]
Site Contingency [Line Items]
Payment of environmental response costs	$ 2,100,000
Contribution for future response costs	5.00%

POSTRETIREMENT BENEFIT PLANS - Components of Net Periodic Benefit Cost (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
United States [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest cost	$ 1,607	$ 1,735	$ 3,214	$ 3,471
Expected return on plan assets	(2,202)	(2,103)	(4,404)	(4,205)
Amortization of net loss	1,306	932	2,612	1,863
Net periodic benefit cost	711	564	1,422	1,129
United Kingdom [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest cost	221	210	444	419
Expected return on plan assets	(232)	(221)	(466)	(441)
Amortization of net loss	71	$ 11	142	$ 22
Net periodic benefit cost	$ 60		$ 120

POSTRETIREMENT BENEFIT PLANS - Employer Contributions - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2013 USD ($)
United States [Member]
Defined Benefit Plan Disclosure [Line Items]
Expected payment related to Nonqualified plan	$ 174,000
Payments related to non-qualified plans	127,000
United Kingdom [Member]
Defined Benefit Plan Disclosure [Line Items]
Company's expected contribution to qualified plan	986,000
Employer contributions	$ 498,000

POSTRETIREMENT BENEFIT PLANS - Defined Contribution Plan Expenses for Company's Retirement Savings Plans and Profit Sharing Plan (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Defined Contribution Plan [Line Items]
Total defined contribution expense	$ 2,375	$ 2,410	$ 4,777	$ 4,993
Retirement Savings Plans [Member]
Defined Contribution Plan [Line Items]
Total defined contribution expense	1,090	1,058	2,167	2,112
Profit Sharing Plan [Member]
Defined Contribution Plan [Line Items]
Total defined contribution expense	$ 1,285	$ 1,352	$ 2,610	$ 2,881

POSTRETIREMENT BENEFIT PLANS - Additional Information (Detail)	Jun. 30, 2013 USD ($)
Defined Contribution Plan [Member]
Defined Contribution Plan [Line Items]
Balance of trust assets	$ 1,663,000

EARNINGS PER SHARE - Computation of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Computation of Basic Earnings per Share
Net income attributable to Stepan Company	$ 22,742	$ 21,425	$ 41,776	$ 43,727
Deduct dividends on preferred stock	21	177	43	355
Income applicable to common stock	$ 22,721	$ 21,248	$ 41,733	$ 43,372
Weighted-average number of common shares outstanding	22,559	21,100	22,512	21,074
Basic earnings per share	$ 1.01	$ 1.01	$ 1.85	$ 2.06
Computation of Diluted Earnings per Share
Net income attributable to Stepan Company	$ 22,742	$ 21,425	$ 41,776	$ 43,727
Weighted-average number of shares outstanding	22,559	21,100	22,512	21,074
Add weighted-average net shares issuable from assumed exercise of options (under treasury stock method) (1)	210	424	243	426
Add weighted-average net shares related to unvested stock awards (under treasury stock method)	7	6	7	6
Add weighted-average shares issuable from assumed conversion of convertible preferred stock	141	1,184	141	1,184
Weighted-average shares applicable to diluted earnings	22,917	22,714	22,903	22,690
Diluted earnings per share	$ 0.99	$ 0.94	$ 1.82	$ 1.93

EARNINGS PER SHARE - Computation of Basic and Diluted Earnings Per Share (Parenthetical) (Detail) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Earnings Per Share [Abstract]
Options to purchase shares of common stock not included in the computations of diluted earnings per share	49,776	510	49,776	32,888

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Summary of Changes in Accumulated Other Comprehensive Income (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Accumulated Other Comprehensive Income Loss [Abstract]
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Balance at December 31, 2012			$ (2,886)
Other comprehensive income before reclassifications, Foreign Currency Translation Adjustments			(12,587)
Amounts reclassified from AOCI, Foreign Currency Translation Adjustments
Net current-period other comprehensive income, foreign currency translation adjustments			(12,587)
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Balance at June 30, 2013	$ (15,473)		(15,473)
Accumulated Other Comprehensive Income (Loss), Defined Benefit Pension Plan Adjustments, Balance at December 31, 2012			(35,498)
Other comprehensive income before reclassifications, Defined Benefit Pension Plan Adjustments
Amounts reclassified from AOCI, Defined Benefit Pension Plan Adjustments			1,728
Net current-period other comprehensive income, Defined Benefit Pension Plan Adjustments			1,728
Accumulated Other Comprehensive Income (Loss), Defined Benefit Pension Plan Adjustments, Balance at June 30, 2013	(33,770)		(33,770)
Accumulated Other Comprehensive Income (Loss), Cash Flow Hedge Adjustments, Balance at December 31, 2012			134
Other comprehensive income before reclassifications, Cash Flow Hedge Adjustments			(29)
Amounts reclassified from AOCI, Cash Flow Hedge Adjustments			8
Net current-period other comprehensive income, Cash Flow Hedge Adjustments			(21)
Accumulated Other Comprehensive Income (Loss), Cash Flow Hedge Adjustments, Balance at June 30, 2013	113		113
Accumulated Other Comprehensive Income (Loss), Balance at December 31, 2012			(38,250)
Other comprehensive income before reclassifications,Total			(12,616)
Amounts reclassified from AOCI, Total	864	$ 587	1,736	$ 1,171
Other comprehensive income (loss)			(10,880)
Accumulated Other Comprehensive Income (Loss), Balance at June 30, 2013	$ (49,130)		$ (49,130)

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Summary of Reclassifications Out of Accumulated Other Comprehensive Income (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Summary Of Reclassification Out Of Accumulated Other Comprehensive Income [Line Items]
Amortization of defined benefit pension actuarial losses, Net of tax			$ (1,728)
Gains and losses on cash flow hedges:
Gains and losses on cash flow hedges, Net of tax			8
Total reclassifications for the period	$ (864)	$ (587)	(1,736)	$ (1,171)
Net Periodic Benefit Cost [Member]
Summary Of Reclassification Out Of Accumulated Other Comprehensive Income [Line Items]
Amortization of defined benefit pension actuarial losses, before tax	(1,377)	(943)	(2,754)	(1,885)
Tax (expense) or benefit [Member]
Summary Of Reclassification Out Of Accumulated Other Comprehensive Income [Line Items]
Amortization of defined benefit pension actuarial losses, Tax (expense) or benefit	512	361	1,026	721
Gains and losses on cash flow hedges:
Gains and losses on cash flow hedges, Net of tax	2	2	6	2
Net of tax [Member]
Summary Of Reclassification Out Of Accumulated Other Comprehensive Income [Line Items]
Amortization of defined benefit pension actuarial losses, Net of tax	(865)	(582)	(1,728)	(1,164)
Gains and losses on cash flow hedges:
Gains and losses on cash flow hedges, Net of tax	1	(5)	(8)	(7)
Total before tax [Member]
Gains and losses on cash flow hedges:
Gains and losses on cash flow hedges, before tax	(1)	(7)	(14)	(9)
Interest Rate Contracts [Member] \| Interest, net [Member]
Gains and losses on cash flow hedges:
Gains and losses on cash flow hedges, before tax	(9)	$ (7)	(19)	$ (9)
Foreign Exchange Contracts [Member] \| Cost of sales [Member]
Gains and losses on cash flow hedges:
Gains and losses on cash flow hedges, before tax	$ 8		$ 5

SEGMENT REPORTING - Additional Information (Detail)	6 Months Ended
SEGMENT REPORTING - Additional Information (Detail)	Jun. 30, 2013 Segment
Segment Reporting [Abstract]
Number of reportable segments	3

SEGMENT REPORTING - Operating Segment (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Segment Reporting Information [Line Items]
Net sales	$ 474,445	$ 470,231	$ 930,991	$ 935,500
Operating income	35,869	34,821	64,163	70,221
Surfactants [Member]
Segment Reporting Information [Line Items]
Net sales	331,087	335,114	671,060	682,270
Polymers [Member]
Segment Reporting Information [Line Items]
Net sales	121,325	113,923	217,323	210,672
Specialty Products [Member]
Segment Reporting Information [Line Items]
Net sales	22,033	21,194	42,608	42,558
Reportable Subsegments [Member]
Segment Reporting Information [Line Items]
Net sales	474,445	470,231	930,991	935,500
Operating income	43,687	46,194	86,935	94,832
Operating Income Segments [Member] \| Surfactants [Member]
Segment Reporting Information [Line Items]
Operating income	25,966	31,024	55,618	64,016
Operating Income Segments [Member] \| Polymers [Member]
Segment Reporting Information [Line Items]
Operating income	13,524	11,775	24,288	23,526
Operating Income Segments [Member] \| Specialty Products [Member]
Segment Reporting Information [Line Items]
Operating income	$ 4,197	$ 3,395	$ 7,029	$ 7,290

SEGMENT REPORTING - Reconciliation of Segment Information to Consolidated Financial Statements (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Segment Reporting Information [Line Items]
Unallocated corporate expenses	$ (7,818)	$ (11,373)	$ (22,772)	$ (24,611)
Operating income	35,869	34,821	64,163	70,221
Interest expense, net	(2,329)	(2,086)	(4,508)	(4,690)
Loss from equity in joint ventures	(1,323)	(1,300)	(2,736)	(2,441)
Other, net	(17)	83	554	1,148
Income Before Provision for Income Taxes	32,200	31,518	57,473	64,238
Reportable Subsegments [Member]
Segment Reporting Information [Line Items]
Operating income	$ 43,687	$ 46,194	$ 86,935	$ 94,832

DEBT - Debt (Detail) - USD ($) $ in Thousands	Jun. 30, 2013	Jun. 27, 2013	Dec. 31, 2012
Debt Instrument [Line Items]
Total debt	$ 285,444	$ 100,000	$ 182,402
Less current maturities	38,748		32,838
Long-term debt	246,696		149,564
Unsecured private placement notes one [Member]
Debt Instrument [Line Items]
Total debt	$ 100,000
Debt instrument interest rate percentage	3.86%
Maturity Dates	2019-2025
Unsecured private placement notes two [Member]
Debt Instrument [Line Items]
Total debt	$ 65,000		65,000
Debt instrument interest rate percentage	4.86%
Maturity Dates	2017-2023
Unsecured private placement notes three [Member]
Debt Instrument [Line Items]
Total debt	$ 40,000		40,000
Debt instrument interest rate percentage	5.88%
Maturity Dates	2016-2022
Unsecured private placement notes four [Member]
Debt Instrument [Line Items]
Total debt	$ 34,286		34,286
Debt instrument interest rate percentage	5.69%
Maturity Dates	2013-2018
Unsecured U.S. bank debt [Member]
Debt Instrument [Line Items]
Total debt	$ 12,856		12,856
Debt instrument interest rate percentage	6.86%
Maturity Dates	2013-2015
Debt of foreign subsidiaries Secured bank term loans, foreign currency [Member]
Debt Instrument [Line Items]
Total debt	$ 6,830		9,531
Maturity Dates	2013-2016
Debt of foreign subsidiaries Secured bank term loan, U.S. dollars [Member]
Debt Instrument [Line Items]
Total debt			3,500
Maturity Dates	-
Debt of foreign subsidiaries Unsecured bank debt, U.S dollars [Member]
Debt Instrument [Line Items]
Total debt	$ 2,498
Maturity Dates	2014
Debt of foreign subsidiaries Unsecured bank debt, foreign currency [Member]
Debt Instrument [Line Items]
Total debt	$ 1,428
Maturity Dates	2014
Debt of foreign subsidiaries Other loans, foreign currency [Member]
Debt Instrument [Line Items]
Total debt	$ 22,546		$ 17,229
Maturity Dates	2013-2015

DEBT - Additional Information (Detail) - USD ($)	1 Months Ended	6 Months Ended
DEBT - Additional Information (Detail) - USD ($)	Jun. 27, 2013	Jun. 30, 2013	Dec. 31, 2012
Debt Disclosure [Abstract]
Private placement loan with interest	$ 100,000,000	$ 285,444,000	$ 182,402,000
Private placement loan, maturity date range, start	Jun. 27, 2019
Private placement loan, maturity date range, end	Jun. 27, 2025
Revolving credit agreement		$ 125,000,000
Credit agreement expire period		2017-09
Debt Outstanding		$ 0
Letters of Credit outstanding		2,777,000
Unused Revolving credit		122,223,000
Unrestricted retained earnings		$ 137,820,000	$ 114,204,000

OTHER, NET - Other Net in Consolidated Statements of Income (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Other Nonoperating Income Expense [Abstract]
Foreign exchange gain (loss)	$ (199)	$ 505	$ (610)	$ 120
Investment income	9	14	93	18
Realized and unrealized gain (loss) on investments	173	(436)	1,071	1,010
Other, net	$ (17)	$ 83	$ 554	$ 1,148

- Definition

This item represents the net total realized and unrealized gain (loss) included in earnings for the period as a result of selling or holding marketable securities categorized as trading, available-for-sale, or held-to-maturity, including the unrealized holding gain (loss) of held-to-maturity securities transferred to the trading security category and the cumulative unrealized gain (loss) which was included in other comprehensive income (a separate component of shareholders' equity) for available-for-sale securities transferred to trading securities during the period. Additionally, this item would include any gains (losses) realized during the period from the sale of investments accounted for under the cost method of accounting and losses recognized for other than temporary impairments (OTTI) of the subject investments.

+ References + Details

PREFERRED STOCK REDEMPTION - Additional Information (Detail) - $ / shares	6 Months Ended
	Jun. 30, 2013	Dec. 31, 2012
Preferred Stock [Line Items]
Preferred stock outstanding	59,665	61,935
Convertible Preferred Stock [Member]
Preferred Stock [Line Items]
Preferred stock redemption date	Aug. 09, 2013
Preferred stock dividend rate	5.50%
Contractual redemption price per preferred stock	$ 25.00
Common Stock [Member]
Preferred Stock [Line Items]
Rate of conversion preferred stock into common stock	2.2835

PURCHASE OF THE REMAINING INTEREST IN STEPAN PHILIPPINES INC. - Additional Information (Detail)	1 Months Ended
	Mar. 22, 2012 USD ($)
Noncontrolling Interest [Abstract]
Percentage of company's ownership, before purchasing the interest in Stepan Philippines	88.80%
Percentage of company's ownership, after purchasing the interest in Stepan Philippines	100.00%
Purchase of remaining non controlling interest of Stepan Philippines Inc.	$ 2,000,000
Increase in additional paid in capital	551,000
Reclassification of cumulative translation adjustments (gains) to AOCI	$ 197,000