DOW | 2021 ESG REPORT | 3 About This Report This Environmental, Social and Governance (ESG) Report reflects Dow’s performance as of, and for the year ended, December 31, 2021. The information in this report is presented on behalf of Dow Inc. and its consolidated subsidiaries, including The Dow Chemical Company (collectively, “Dow”). 1 The report includes disclosures prepared in accordance with the Global Reporting Initiative (GRI) Standards Comprehensive option. The Comprehensive option requires that Dow report all the General Disclosures described in the GRI Standards. In addition to the GRI, this report references additional standards and frameworks, including the Greenhouse Gas (GHG) Protocol, the Task Force on Climate-related Financial Disclosures (TCFD), Sustainability Accounting Standards Board (SASB) and World Economic Forum (WEF) Stakeholder Capitalism Metrics. For more information about Dow’s approach to reporting, and indexes to each framework, click here . This document also serves as Dow’s U.N. Global Compact Communication of Progress for 2021. This report has been reviewed by the Board of Directors of Dow Inc. In addition, Dow engaged Deloitte & Touche LLP to perform a review engagement on management’s assertion related to the ESG disclosures included in the GRI Content Index and the GHG Protocol Disclosure Report as of, and for the year ended, December 31, 2021. See attached links for Deloitte’s GRI review and GHG Protocol review . Dow’s 2021 ESG Report builds on its historic Sustainability Report (2019) and its historic annual Inclusion and Diversity Report, Shine (2019) . In 2020, Dow created our first consolidated ESG report – 2020 INtersections ESG Report – and we continued with this approach for 2021. Additional reporting that may be of interest to the reader can be found at corporate. dow.com  , including: Sustainability Report (2019)  Shine (2019)  2020 INtersections ESG Report  2020 Employer Information Report EEO-1  2021 Annual Report ~ 2021 Form 10-K ~ 2021 Investor Day  2022 Proxy Statement  Thank you for your interest in our report. We welcome your questions, comments and feedback. You may contact any of the following senior leaders – Andre Argenton, chief sustainability officer and vice president, Environment, Health & Safety; Rebecca Bentley, vice president, Public Affairs; Karen S. Carter, chief human resources officer and chief inclusion officer; or Amy Wilson, general counsel and corporate secretary – with your comments or questions at [email protected] . 1 Consolidated subsidiaries as defined in Dow Inc. Annual Report on Form 10-K for the year ended December 31, 2021, filed with the U.S. Securities and Exchange Commission (SEC) on February 4, 2022. ^ The workfor ce data is gathered through a centralized database containing all employee information. The employee data is updated by employees, Human Resources and managers when employee information changes occur. The data represents the global employee population as of December 31, 2021, and includes all permanent, full-time and part-time employees. Temporary employees, contractors and manual additions are excluded unless otherwise stated. Throughout this report, charts exclude employees whose gender or race is unknown or undeclared, and percentages may not always add up to 100% due to rounding. ~ This symbol indicates that information at this link was not subject to Deloitte & T ouche LLP’s review and, accordingly, Deloitte & Touche LLP does not express a conclusion or any form of assurance on such information. The audited financial statements included in the 2021 Form 10-K were audited by Deloitte & Touche LLP and its audit report, dated February 4, 2022, is included therein.  This symbol indicates that information at this link was not subject to Deloitte & T ouche LLP’s review and, accordingly, Deloitte & Touche LLP does not express a conclusion or any form of assurance on such information. VISION, STRATEGY & BUSINESS: Intersection of Science and Sustainability, Culture and Accountability ENVIRONMENTAL PERFORMANCE: Inroads for Sustainable Development HEALTH & SAFETY: Integrating Safety Into All We Do INCLUSION, DIVERSITY & EQUITY: Intention, Action and Sustainable Progress COMMUNITY: Investing in Our People and Places Where We Live and Work CORPORATE GOVERNANCE: Instrumental to Accountability REPORTING & DISCLOSURE: Tracking Our Progress