REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 177 Dow Disclosures – GRI Content Index 416-1 Assessment of the health and safety impacts of product and service categories 100% of Dow products are assessed in an appropriate manner depending upon environmental, health and safety (EH&S) profile, product application or use, and exposure potential. 416-2 Incidents of non-compliance concerning the health and safety impacts of products and services OMISSION 416-2 Incidents of non-compliance concerning the health and safety impacts of products and services Confidentiality Constraints. Dow tracks product safety incidents, and non-conformance with our internal standards, as well as any regulatory non-compliances through our innovative Product Stewardship Metric. Dow had zero health and safety related recalls of our commercially sold products in 2021. While disclosing specifics related to this metric is not possible due to confidentiality concerns, the metric, which fosters a culture of issue identification and resolution, has led to improvements in raw material and product composition data, distributor training and new distributor requirements, and better internal work process documentation and training for new and experienced employees. We will assess additional disclosure on a yearly basis. GRI 418: Customer Privacy 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. 418-103 Management approach See also: GRI 103 Management Approach (General) Management approach for customer privacy falls across several areas. Data Protection and Privacy Strict data privacy legislation is appearing in regions across the globe, such as General Data Protection Regulation (GDPR) in Europe and Personal Information Protection Law (PIPL) in China. In response to this trend, Dow established the Data Privacy Office within the Information Security Services organization to oversee data privacy and protection practices and compliance with global and regional regulations. Dow’s Data Protection & Privacy Policy governs the treatment of personal information for employees, customers, suppliers, contractors and any other person interacting with Dow. This policy mandates appropriate principles for the collection, processing and storage of personal data. It also identifies several key elements of the appropriate protection of personal data, including limitation of purpose, transparency, rights of access, security, confidentiality and restrictions on transfers to third parties. This policy reflects principles from the EU GDPR 2016/679 as well as the Canadian Personal Information Protection and Electronic Documents Act (PIPEDA). Data Ethics Dow is currently developing data ethics principles and related training and communication programs to promote the fair and responsible use of data within Dow. A governance structure is being defined to oversee the adoption of data ethics to drive the right balance between mitigating risk and delivering business value. In addition, Dow formed the Business Data Services (BDS) organization to establish long term ownership, roles and responsibilities, for preparing and maintaining data across our end-to-end processes. BDS will also share and promote data ethics, guidelines and practices throughout Dow’s business data network.

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