REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 196 Dow Disclosures – SASB Disclosure Report Management of the Legal & Regulatory Environment RT-CH-530a.1. Discussion of corporate positions related to government regulations and/or policy proposals that address environmental and social factors affecting the industry Dow is actively engaged in public policy areas in pursuit of innovation that changes how an industry works to make a profound impact on global and social challenges, including sustainability. Dow’s global public policy advocacy covers a wide range of specific topics in geographies where we do business. Dow makes available our top public policy priorities globally, and by geographic region, at: Public Policy | Legal | Dow Corporate  Relevant Risks & Opportunities Dow views the policy priorities described within our policies linked above as both potential risks to Dow, but also opportunities for positive and constructive engagement with key stakeholders. Managing Risks and Opportunities & Risk Management Strategy Dow will advocate for positive outcomes in our key policy priorities as part of a holistic risk management strategy, and as a way to create opportunities for business success. Our advocacy positions are found contained within our public policies linked above. See disclosure GRI 102-30 Effectiveness of risk management processes and the TCFD Risk Disclosures. Operational Safety, Emergency Preparedness & Response RT-CH-540a.1. Process Safety Incidents Count (PSIC), Process Safety Total Incident Rate (PSTIR) and Process Safety Incident Severity Rate (PSISR) See disclosure GRI 306-3 (2016) Significant Spills. RT-CH-540a.2. Number of Transport Incidents Dow’s 2025 Sustainability Goals include the following targets: • Dow will demonstrate a 50% improvement in a Transportation Stewardship Index through progress in incident-free performance, leading-edge programs to influence logistics and raw material suppliers, and risk reduction across the value chain. • Dow will strive to eliminate severe transportation incidents that impact people, property and the environment in the communities through which our products, raw materials and intermediates flow. Here is our current progress: Description 2015 (Baseline) 2021 Transportation Stewardship % 0% 74% Activity Metrics Production by Reportable Segment RT-CH-000.A. Activity Metrics Not reported

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