REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 105 Dow Disclosures – GRI Content Index Employee Representation (Including Trade Unions & Works Councils) • Dow strives to work cooperatively with duly chosen employee representatives in the common pursuit of the interests of our employees and the company’s objectives. • Where our employees are represented, we build those relationships to drive positive business results, employee experience and customer experience. • We implement and adhere to our collective agreements with employee representation. • Dow drives our employee representation relationships locally, meaning these relationships are generally fostered at a site or country level. • Negotiations and general discussion are driven locally with company representatives and employee representation. • Communications between the company and employee representation generally occur through meetings as well as phone calls/email exchanges. • Dow has partnered with employee representation on critical priorities such as environmental, health and safety for many years. • Common topics of discussion and/or negotiation between the company and employee representation include wages, benefits and working conditions. Community/Society Engagement We know that by listening and collaborating, we can discover the solutions for what’s needed next. Whether partnering with Dow, working at Dow or experiencing Dow materials in your favorite brands, we are endlessly working to make the world and our communities a better place to live and work. • C ommunities are engaged regularly through individual and group meetings, committees and other forms of communication. Wider communication with communities is through social media. Dow is committed to building resilient communities to address unmet needs while keeping our employees and communities safe. Across the Dow world, the majority of all Dow sites implement local community engagement programs. • Dow employees work closely with nonprofit partners, including local United Way chapters, to understand the hardships of individuals and families that live in or near poverty, to identify and prioritize resources. • In 2021, we launched a Community Opinion and Needs Assessment initiative, designed to inform Dow with data-based and objective insights into the needs of strategic Dow communities (defined as cities near important Dow manufacturing facilities). Twelve communities were surveyed in North America in the second half of 2021, with results available in first quarter of 2022. The assessment will be administered in Latin America and Europe in first quarter of 2022, with results available in second quarter of 2022. • Community Advisory Committees (CACs) are active at key Dow sites to obtain community perceptions about Dow, share Dow product and technology information, and understand how Dow can improve collaboration with community partners to address community needs. Regulator Engagement Dow engages with regulators as part of normal operations through in-person and online meetings and public comments. These engagements range from standard sharing of information and reporting to more detailed conversations about specific regulatory issues of interest. Engagement with regulators globally throughout 2021 was done primarily via email and online meetings and, where there was a topic of broader interest across companies, some occurred with our trade associations or other coalitions. During 2021, many topics were covered in regulator interactions, including (but not limited to): operating permits; environmental remediation projects; trade and customs regulations; product registrations; safe shipment, labeling, handling and use of our products; tax; data privacy; labor and workforce matters.