REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 161 Dow Disclosures – GRI Content Index 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Dow has a multipronged approach toward preventing and mitigating occupational health and safety impacts linked by business relationships, which includes: • Dow’s transportation safety and security requirements are communicated to help businesses and functions minimize the risk of harm posed by chemicals in the supply chain to the public, contractor and supply chain workers, and the environment. The program includes a supply chain security program that meets or exceeds applicable governmental and transportation regulation requirements, in addition to Responsible Care ® Security Code of Management Practice. The program also includes distribution and business risk reviews and management; safe handling guidelines for products in transport; packaging and container requirements qualification; monitoring and periodic assessment of logistics service providers per Responsible Care ® principles or approved equivalent; safe handling of chemicals at loading and unloading facilities; and transportation incident reporting and investigation. • The External Manufacturing work process and standard set minimum performance expectations for external manufacturers to demonstrate adherence to sound health, safety, security, and environmental principles and operating philosophy such as Responsible Care ® . External manufacturers agree to submit to an initial on-site Environmental, Health, Safety and Quality (EH&S-Q) Assessment and subsequent EH&S-Q Audits at a frequency determined by Dow based on risk. • Businesses establish a Product Stewardship Program to ensure that health, safety and environmental protection is an integral part of designing, manufacturing, marketing, distributing, using, recycling and disposing of Dow products. • Dow organizations meet applicable internal and external Good Manufacturing and Distribution Practice requirements for active pharmaceutical and cosmetic ingredients, as well as food contact and food additives and pharmaceutical excipients. • When Dow employees operate the assets of a third party, such as part of our Dow Services Business, we ensure that, at a minimum, the Dow EH&S standards will be met to ensure the same level of protection of the workforce and the environment. • The Global Remediation group manages Dow’s global portfolio of remediation liabilities. Mitigation of risk to human health and the environment is the primary objective in remedial plans. Selected solutions for remediation opportunities are based on risk assessment results; highest and best land use and sustainability; full compliance with legal requirements; and ensuring alignment with Dow’s core values around protecting our people and our planet. Additionally, Dow selects and manages its suppliers based on a robust set of criteria ranging from performance and economics to ESG factors. See GRI 308-103 Supplier Management Approach for more information. 403-8 Workers covered by an occupational health and safety management system 100% of workers whose work and/or workplace is controlled by Dow are required to comply with health and safety management system requirements. We also employ a comprehensive permit-to-work system that facilitates a robust dialogue around hazards and mitigation of such hazards for each task.