REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 169 Dow Disclosures – GRI Content Index Closing the pay gap is a part of our commitment to inclusion, diversity and equity. We will continue to conduct our annual pay equity analysis to identify and initiate any necessary gap closure actions. In addition, we will continue to apply an equity lens to our programs, policies and practices with a focus on ensuring our: • Pay is market-competitive. • Employee pay decisions are based on a robust and objective framework. • Pay framework and processes are globally consistent. • Leaders can clearly communicate our pay equity approach. • Employees have clarity on how pay decisions are made. OMISSION 405-2 Reporting by employee category/significant locations of operation Information not available. We will continue to annually assess mechanisms to be able to report this information in the future. GRI 413: Local Communities 2016 413-103 Management approach See also: GRI 103 Management Approach (General) Our global citizenship strategy directs our investments to accelerate social change and create a more sustainable and equitable future. Dow Company Foundation and company contribution rules govern eligibility requirements for grant-giving across the global organization. An external third party, Charities Aid Foundation America, reviews, vets and validates organization eligibility prior to distributing Foundation grant money outside of the United States. Dow uses CyberGrants giving and philanthropy software to manage and process all Dow grants. Aligned to our measurement framework, priority grantees report on their program’s full outcomes using standardized logic models and indicators. Our management approach and citizenship strategy incorporate employee perceptions using the Voice Annual Employee Survey, as well as community perceptions obtained through a variety of community outreach efforts. At Dow’s manufacturing sites, community awareness and outreach policies are integrated into our operating management discipline system, and sites are audited on this policy on a regular basis. The policy requires stakeholder lists, stakeholder education activities, a community outreach program, communications process and community dialogue process. In particular, at Dow’s large manufacturing sites, community stakeholder engagement is a key priority, with resources aligned to ensure strong community involvement along with active listening by both Dow and our community partners. Management Approach Components Description Commitments Charitable contributions support the following commitment areas: Advancing Sustainable Solutions, Building Inclusive Communities, Developing Tomorrow’s Innovators, Engaging Employees for Impact and Collaborating with Communities.