REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 197 World Economic Forum (WEF) Stakeholder Capitalism Metrics Disclosure Report Dow Disclosures – WEF Disclosure Report Pillar 1 – Governance: Core Metrics & Disclosures Governing Purpose Setting purpose: The company’s stated purpose, as the expression of the means by which a business proposes solutions to economic, environmental and social issues. Corporate purpose should create value for all stakeholders, including stockholders. See the Vision, Strategy & Business chapter . Quality of Governing Body Governance body composition See disclosures GRI 102-22 Composition of highest governing body and its committees and 405-1 Diversity of governance bodies and employees. Stakeholder Engagement Material issues impacting stakeholders See disclosures GRI 102-21 Consulting stakeholders on economic, environmental and social topics, GRI 102-43 Approach to stakeholder engagement and GRI 102-47 List of material topics. Ethical Behavior Anti-corruption See disclosures GRI 102-17 Mechanisms for advice and concerns about ethics and 102-25 Conflicts of Interest. Protected ethics advice and reporting mechanisms See disclosure GRI 102-17 Mechanisms for advice and concerns about ethics. Risk and Opportunity Oversight Integrating risk and opportunity into business process See disclosure GRI 102-15 Key impacts, risks and opportunities. Pillar 2 – Planet: Core Metrics & Disclosures Climate Change Greenhouse gas emissions See disclosures GRI 305-1 Direct (Scope 1) GHG emissions, 305-2 Energy indirect (Scope 2) GHG emissions and GRI 305-3 Other indirect (Scope 3) GHG emissions. TCFD implementation See TCFD disclosures.