REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 107 Dow Disclosures – GRI Content Index 102-47 List of material topics The chart below indicates the scale of impact of Dow’s products and activities on economies, the environment and society and the scale of influence on the assessments and decisions of our stakeholders for each of our identified material topics. For each topic, the scale of impact is indicated as low, medium or high based on input of the materiality assessment team. Topic Impact of Dow’s products and activities on the economy, environment and society Impact of Dow’s products and activities on the assessments and decisions of our stakeholders Economy Environment Society Suppliers Employees Customers Community/ Society Regulators Stockholders/ Investors Safe chemistry Low impact Medium impact High impact Circular economy Plastic waste in the environment Economic performance Materials Energy Water and effluents Biodiversity Emissions Effluents and waste Environmental compliance Supplier environment assessment Employment Occupational health and safety Training and education Diversity and equal opportunity Local communities Supplier social assessment Customer health and safety 102-48 Restatements of information There are no reported restatements of information from prior years’ reporting. Any revisions of information from prior years’ reporting and the reasons for them are included in the footnotes or narrative of the body of the report.