REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 97 Dow Disclosures – GRI Content Index 102-22 Composition of the highest governance body and its committees The diverse composition of the Board provides a balance of perspectives that contribute to the Board’s effectiveness in overseeing the business and strategy of the company. Each of the directors possess skills and experiences that align with the current needs of the company. See Director Nominees Section (Page 22) in the 2022 Proxy Statement  filed with the SEC on March 4, 2022. 102-23 Chair of the highest governance body Currently, the roles of chairman and CEO are combined with Jim Fitterling serving as chairman and CEO and Richard K. Davis serving as the independent lead director. Mr. Fitterling’s 38-year tenure and multiple roles with the company and in the industry makes him uniquely suited to facilitate the Board’s governance oversight of strategy and safe and effective business operation. Mr. Fitterling’s familiarity with, and knowledge of, our business is unmatched. Furthermore, he has a long history of leadership in reporting transparency and sustainability disclosures. Mr. Fitterling also leads the company’s extensive strategy and ESG priorities, which includes robust public policy development on a national and international level, such as launching the company’s aggressive and ambitious targets to become carbon neutral by 2050 and to help eliminate plastic waste. Mr. Davis, the company’s independent lead director, has significant experience in corporate governance and public company management as current and former CEO of large public companies and as a director on other public company boards. The Board recognizes that the leadership structure and combination or separation of the CEO and chairman roles are driven by the needs of the company. As a result, no policy exists requiring combination or separation of leadership roles. This determination is made on an annual basis by the Board, which allows the Board the flexibility to make changes to Board leadership that are in the best interests of the company and its stockholders. As a part of that process, the Board reviews whether the existing leadership structure provides strong independent oversight while balancing the need for extensive knowledge of business operations, risks and strategy implementation, and accountability for company performance. Regardless of the specific Board leadership structure, the company has always incorporated a strong defined leadership role for an independent director. The Board believes that its independence and effective oversight of management is enabled through the company’s strong corporate governance practices and safeguards currently in place, including the election of a separate lead director with significant responsibilities, the use of executive sessions, the Board’s robust Committee structure with each Committee composed of independent directors and chaired by an independent director, and annual review of the leadership structure. For more information, see Board Leadership Structure on pages 28-30 of the 2022 Proxy Statement  filed with the SEC on March 4, 2022. Also see the Governance Chapter within this report. 102-24 Nominating and selecting the highest governance body The Corporate Governance Committee has responsibility for reviewing and recommending director nominees for membership on the Board. The Corporate Governance Committee recommends to the Board guidelines to evaluate candidates for Board membership to provide for a diverse and highly qualified Board that, as a whole, reflects a broad range of viewpoints, experiences and expertise. The Corporate Governance Committee requires including diverse candidates in its initial director search list based on self-identified factors such as age, race, gender or sexual identity, ethnicity, culture and nationality. Minimum qualifications for any director candidates include: strong values and discipline, high ethical standards, a commitment to full participation on the Board and its Committees, relevant career experience, and a commitment to inclusion and diversity. Candidates should possess individual skills, experience and demonstrated abilities that help meet the current needs of the Board, such as experience or expertise in some of the following areas: the specific industries in which the company operates, issues affecting global businesses, science and technology, finance and/or economics, corporate governance, public policy, government affairs and prior government service, environmental and/or social impact experience, and experience as chief executive officer, chief operating officer, chief financial officer or other senior leader of a major company. Other factors that are considered are independence of thought, willingness to comply with Director stock ownership guidelines, meeting applicable Director independence standards (where independence is desired) and absence of conflicts of interest. The slate of director nominees to be submitted for stockholder vote at the Annual Meeting of Stockholders and to fill any vacancies on the Board are to be determined in accordance with the Bylaws.