REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 124 Dow Disclosures – GRI Content Index Responsibilities See 102-20 Executive-level responsibilities for economic, environmental and social topics . To manage the implementation of Dow’s Climate Strategy, Dow has established a Climate Program Management Office (Climate PMO). The team is directed by the Climate Steering Team (CST), which sets strategy and oversees the activities related to assessing and managing climate-related risks and opportunities. The CST consists of executive business and functional leaders who report to either the CEO or CFO. The CST is facilitated by the global climate transition director, who also facilitates the Climate PMO. The Climate PMO is composed of business and functional leaders from across the company. The Climate PMO has a series of sub-teams responsible for assessing and managing climate-related risks and opportunities, including reducing Scope 1, 2 and 3 emissions; improving metric tracking and reporting; developing products, technologies and business models to address customers’ climate-related needs; and developing and executing actions to deliver committed targets. Each sub-team is sponsored by two or more members of the CST, who are accountable for the team’s success. The Climate PMO is tasked with setting goals and targets, prioritizing actions, monitoring progress of sub-teams and ensuring alignment of cross- team objectives. Both the CST and Climate PMO meet at least every six weeks and report to the Executive Leadership Team (ELT) at a minimum of once per quarter. Climate PMO sub-teams meet more frequently as required to drive actions and progress toward project targets. Additionally, our energy technology centers, commercial teams and manufacturing site teams are closely involved in the management of energy and emissions: Our Technology Centers: Develop long-term asset strategies and support the implementation of major capital investment projects. Provide expertise on energy use and emissions reduction through the research and advancement of emerging technologies. Our Commercial Teams: Define the best integrated asset and commercial strategies for our major sites. Manage fuel, steam and power purchases, including the addition of renewable power purchases to support our sites. Our Manufacturing Sites: Operate efficient combined heat and power (CHP) plants that provide reliable power and steam to a significant portion of our operations. Seek out and implement opportunities to reduce the energy and emissions intensity of our operations.