REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 175 Dow Disclosures – GRI Content Index 414-2 Negative social impacts in the supply chain and actions taken OMISSION 414-2 Negative social impacts in the supply chain and actions taken Information not available. Please see specific actions within 414-103. We will continue to annually assess mechanisms to be able to report this information in the future. GRI 415: Public Policy 2016 NOTE: Political contributions is not a material topic for Dow, as determined by our ESG materiality assessment. We provide some perspective in this report for those stakeholders who have an interest in this topic. 415-103 Management approach See GRI 103 Management Approach (General) 415-1 Political contributions Direct Political Contributions The political process significantly impacts Dow through government policies, legislation, and judicial and regulatory decisions. Dow actively participates in the political process through legally authorized advocacy, grassroots efforts and financial contributions. Dow is committed to the highest standard of ethical conduct in its involvement in the political process. All financial contributions strictly adhere to federal and state laws regarding contribution limits on amount and source, criteria and reporting requirements. Contribution information is a matter of public record in the United States and readily available to interested parties through the Federal Election Commission, Internal Revenue Service (IRS) and Secretaries of State. More information on Dow’s direct political contribution policy can be found here: Corporate Political Contributions Policy | U.S. Public Policy | Dow Corporate  Our authorization process for political contributions is available at: Authorization for Political Contributions | U.S. Public Policy | Dow Corporate  Dow provides lists of candidates who receive corporate political contributions for the previous five years online at: Corporate Political Contributions | U.S. Public Policy | Dow Corporate  A link to Dow’s Lobbying Disclosure Act (LDA) (U.S. Congressional Lobbying Disclosure Filings) can be found here: Policy on Trade Association & Civic Organization Engagement | U.S. Public Policy | Dow Corporate  Indirect Political Contributions Dow participates in many trade and business associations. Engagement with trade and business associations, whose purpose is to promote common business interests, assists us in managing priorities relevant to Dow and the chemical industry and disclosures. Disclosures Dow makes related to trade association expenditures, represent Dow’s indirect political contributions. More information on Dow’s trade association policy can be found here: Policy on Trade Association & Civic Organization Engagement | U.S. Public Policy | Dow Corporate  Dow receives information from trade and business associations as well as civic leagues and social welfare organizations in the U.S. regarding the portion of our dues or contributions that are used for lobbying expenses and political expenditures. We include this information in the aggregate in our quarterly lobbying activity reports filed with the U.S. Congress, as required by the LDA, which can be viewed under the link named “Dow’s LDA filings” within the Trade Associations link above. In addition, Dow provides a list of trade association memberships and discloses expenses above $25,000 per year, for the previous five years, at: Policy on Trade Association & Civic Organization Engagement | U.S. Public Policy | Dow Corporate 