REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 88 GRI Disclosure Report – GRI Content Index Management of Dow is responsible for the completeness, accuracy and validity of the ESG disclosures referenced or included in the GRI Content Index as of, and for the year ended, December 31, 2021. Management is also responsible for the collection, quantification and presentation of the information included in the 2021 Environmental, Social and Governance (ESG) Report and for the selection of the criteria, which management believes provide an objective basis for measuring and reporting on the ESG disclosures. Management of Dow asserts that the ESG disclosures referenced or included in the GRI Content Index as of, and for the year ended December 31, 2021, are presented in accordance with the Global Reporting Initiative Sustainability Reporting Standards under its Comprehensive option. Dow Disclosures – GRI Content Index GRI 100: Universal Standards GRI 102: General Disclosures 2016 102-1 Name of the organization The information in this report is presented on behalf of Dow Inc. and its consolidated subsidiaries (collectively, “Dow”). 102-2 Activities, brands, products, and services Dow conducts its worldwide operations through six global businesses, which are organized into the following operating segments: Packaging & Specialty Plastics, Industrial Intermediates & Infrastructure, and Performance Materials & Coatings. For more information see Item 1, Business on pages 7-14 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. 102-3 Location of headquarters Dow’s global headquarters is in Midland, Michigan, USA. 102-4 Location of operations Dow operates 104 manufacturing sites in 31 countries. Major manufacturing operations are in Argentina, Brazil, Canada, China, Germany, the Netherlands, Spain, Thailand, the United Kingdom and the United States. For more information, see Properties, Item 2 on page 26 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. 102-5 Ownership and legal form Dow Inc. was incorporated on August 30, 2018, under Delaware law, to serve as a holding company for The Dow Chemical Company and its consolidated subsidiaries (“TDCC” and together with Dow Inc., “Dow” or the “company”). Dow Inc. operates all its businesses through TDCC, a wholly owned subsidiary, which was incorporated in 1947 under Delaware law and is the successor to a Michigan corporation, of the same name, organized in 1897. Dow Inc. is an independent, publicly traded company and Dow Inc. common stock is listed on the New York Stock Exchange under the symbol “DOW.” Dow Inc. common stock began regular-way trading on April 2, 2019. As of January 31, 2022, there were 71,615 stockholders of record.