REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 96 Dow Disclosures – GRI Content Index 102-18 Governance structure Also see TCFD Disclosures – Board Oversight The Board is responsible for overseeing the company’s strategy development and planning process, including annual review of the corporate and business plan. The Board is also responsible for overseeing the ESG priorities of the company, including climate priorities, ensuring transparency and accountability. For specific details regarding the Board Committees and their responsibilities, see Corporate Governance Section (pages 21-25) and Board’s Role in the Oversight of Strategy and ESG Priorities (page 33) in the 2022 Proxy Statement  filed with the SEC on March 4, 2022. Throughout the year and at every Board meeting, the Board receives information and updates from management and actively engages with senior leaders with respect to management’s execution of the corporate and business plans as well as progress on ESG priorities including economic, environmental and social topics. The Board and management review the company’s short- and long-term strategic priorities throughout the year and dedicate time at each Board meeting for appropriate discussion. 102-19 Delegating authority The Board delegates the day-to-day management of the company, including setting the values and mission of the company and execution of its strategic and ESG priorities, to Dow’s CEO and other senior leaders and provides guidance to and oversight of management. This authority includes decision-making on economic, environmental and social topics. Dow employs a systematic delegation of authority structure from the Board to senior leaders and then through the company by role and responsibility in the organization, enabling business decisions while maintaining appropriate governance framework and controls. 102-20 Executive-level responsibility for economic, environmental and social topics Responsibility for economic, environmental and social topics are held by the Dow Leadership Team and the Dow Operations Team, including the chairman and chief executive officer, president and chief financial officer, general counsel and corporate secretary, chief sustainability officer, chief human resource officer and chief inclusion officer, and vice president of Public Affairs. The chief financial officer, chief sustainability officer, chief human resources officer and business presidents, chief inclusion officer, and general counsel and corporate secretary all report to the chief executive officer. The vice president of Public Affairs reports to the chief financial officer. 102-21 Consulting stakeholders on economic, environmental and social topics Stakeholders may communicate with the full Board, the chairman, the independent directors as a group or individually by mail addressed to Dow Inc., c/o Office of the Corporate Secretary, 2211 H.H. Dow Way, Midland, Michigan 48674 as described in the company’s Corporate Governance Guidelines. An overview of Dow’s engagement efforts and review by the Board and management team can be found on page 28 of the 2022 Proxy Statement  filed with the SEC on March 4, 2022. See additional information in the Stakeholder Engagement disclosures GRI 102-42 Identifying and selecting stakeholders , 102-43 Approach to stakeholder engagement and 102-44 Key topics and concerns raised .