REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 106 Dow Disclosures – GRI Content Index Stockholder/Investor Engagement See Stockholder Engagement (page 27) in the 2022 Proxy Statement  filed with the SEC on March 4, 2022. 102-44 Key topics and concerns raised Responding to stakeholders on key topics or concerns is described in 102-43 Approach to stakeholder engagement . The company continually evaluates enhancements to our corporate governance, ESG and executive compensation practices, and appreciates engaging key stakeholders – including our stockholders – in the evaluation of these enhancements. For examples of recent decisions, see topic Stockholder Engagement (page 27) in the 2022 Proxy Statement  filed with the SEC on March 4, 2022. 102-45 Entities included in the consolidated financial statements Consolidated subsidiaries are listed in Exhibit 21 of the Dow Inc. Annual Report on Form 10-K ~ for the year ending December 31, 2021, filed with the SEC on February 4, 2022. 102-46 Defining report content and topic boundaries In 2019, Dow conducted a comprehensive update to our materiality assessment to determine topics that are material for disclosure based on their impact on economies, the environment, society and our stakeholders. A team of subject matter experts who provided the voice of stakeholders was asked to describe each potential material topic as it relates to Dow’s products and activities, including where the impacts occur. These topics and impacts are used to define the report content and topic boundaries for our disclosures consistent with the GRI Reporting Principles including Stakeholder Inclusiveness, Sustainability Context, Materiality and Completeness. Questions included: • How do Dow’s products and activities impact economies? • How do Dow’s products and activities impact the environment? • How do Dow’s products and activities impact society? • How do Dow’s products and activities impact the decisions of our stakeholders (Including suppliers, employees, customers, community/society, regulators, stockholders/investors)? Team Representation Expertise Stakeholder Voice Represented Sustainability Directors and Managers Sustainability context, frequent external engagement on sustainability topics and the impact of Dow and the industry Employees, customers, suppliers, community/society, regulators, stockholders/investors VP of Investor Relations ESG as a driver of investment decisions Stockholders/investors Energy and Climate Change Directors and Managers Energy and climate policy, impact of Dow operations Suppliers, customers, regulators, community/society Corporate Reporting Manager External disclosure requirements, corporate reputation Regulators, stockholders/investors Finance Directors Financial impact of Dow’s activities Community/society, stockholders/investors Enterprise Risk Management Manager Integrated risk management process Community, regulators, stockholders/investors Commercial and Customer Experience Director How sustainability topics relate to Dow’s business unit decisions Customers Environmental Directors Environmental regulations, impacts Regulators, customers, community/society 2025 Sustainability Goal Team Leaders Energy and climate policy, impact of Dow operations Community/society, employees