REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 87 Reporting and Disclosure: Tracking Our Progress OUR APPROACH Dow leads the industry in reporting and transparency since our first sustainability report in 2003. We aim to provide transparent disclosures as a tool for engagement with our customers, stockholders, employees and community members. 2021 REPORTING AND DISCLOSURES We continued to build on our foundation of reporting against the Global Reporting Initiative (GRI) Standards Comprehensive option in alignment to the Greenhouse Gas (GHG) Protocol. We have included disclosures on our climate-related performance and strategies in accordance with the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD). In our 2021 report, we have met our 2017 commitment to fully implement the recommendations of TCFD. We continue to reference our disclosures to the Sustainability Accounting Standards Board (SASB) metrics for the chemical sector and the World Economic Forum’s (WEF) Stakeholder Capitalism Metrics. The report also serves as Dow’s communication on progress for its commitment to the United Nations Global Compact. We prepared and presented our report in accordance with the GRI Standards Comprehensive option and the GHG information is presented in accordance with the GHG Protocol. The GHG Protocol is made up of multiple standards: A Corporate Accounting and Reporting Standard (Revised Edition) published by the World Resources Institute/World Business Council for Sustainable Development and the GHG Protocol: Corporate Value Chain (Scope 3) Accounting and Reporting Standard published by the World Resources Institute/World Business Council for Sustainable Development (together the “GHG Protocol”). We engaged Deloitte & Touche LLP to perform a review engagement on management’s assertion related to both the ESG disclosures included in the GRI Content Index as of, and for the year ended December 31, 2021, and the greenhouse gas disclosures for Scope 1 and Scope 2 Emissions in the GHG Protocol Disclosure Report for the year ended December 31, 2021. Information outside of the ESG disclosures referenced or included in the GRI Content Index and GHG Protocol, including linked information, was not subject to Deloitte & Touche LLP’s review and, accordingly, Deloitte & Touche LLP does not express a conclusion or any form of assurance on such information. Further, any information relating to periods prior to the year ended December 31, 2020, or information relating to forward-looking statements, targets, goals and progress against goals, was not subject to Deloitte & Touche LLP’s review and, accordingly, Deloitte & Touche LLP does not express a conclusion or any form of assurance on such information. See Deloitte’s GRI and GHG Protocol reports as linked.