REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 180 Greenhouse Gas (GHG) Protocol Disclosure Report Management of Dow is responsible for the completeness, accuracy and validity of the Environmental, Social and Governance (ESG) disclosures referenced or included in the GHG Protocol Disclosure Report for the year ended December 31, 2021. Management is also responsible for the collection, quantification and presentation of the information included in the 2021 ESG Report and for the selection of the criteria, which management believes provide an objective basis for measuring and reporting on the ESG disclosures. Management of Dow asserts that the ESG disclosures referenced or included in the GHG Protocol Disclosure Report for the year ended December 31, 2021, are presented in accordance with GHG Protocol: A Corporate Accounting and Reporting Standard (Revised Edition), published by the World Resources Institute/World Business Council for Sustainable Development. Any information relating to Scope 3 was not subject to Deloitte & Touche LLP’s review; and accordingly they do not express a conclusion or any form of assurance on such information. Dow Disclosures – GHG Protocol Disclosure Report Reporting Policy and Scope for Greenhouse Gas Emissions Scope 1 and 2 GHG emissions are collected and accounted for in accordance with the World Resources Institute/World Business Council for Sustainable Development (WBCSD) Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (Revised Edition). The GHG emissions covered by this inventory are based on the calendar year January 1 to December 31, 2021. Dow reports GHG emissions under the operational control approach criteria described in this standard. The company reports GHG emissions at approximately 100 sites globally with approximately 25 of those sites accounting for over 95% of our total GHG emissions. In cases where asset ownership is shared, a company has operational control over an asset if they have the full authority to introduce and implement its operating policies at the facility. For operations where Dow is a 50-50 partner or less and does not have full authority to implement our policies, emissions are excluded from this inventory. Scope 3 emissions data are prepared according to the Greenhouse Gas Protocol Corporate Accounting and Reporting Standard and the Corporate Value Chain (Scope 3) Accounting and Reporting Standard, as well as the WBCSD’s Guidance for Accounting and Reporting Corporate GHG Emissions in the Chemical Sector Value Chain. Scope 3 GHG emissions data is reported for 13 of the 15 categories. Dow continues to work to develop data collection methodologies aligned with Scope 3 reporting for categories not currently being reported. Current Global Emissions in CO 2 e The following accounting includes four of the seven GHG emissions covered by the UNFCCC/Kyoto protocol: carbon dioxide (CO 2 ), methane (CH 4 ), nitrous oxide (N 2 O), and hydrofluorocarbons (HFCs). Dow does not have emissions of perfluorocarbons (PFCs), sulfurhexafluoride (SF 6 ), or nitrogen trifluoride (NF 3 ). GHG emissions are reported in metric tons of carbon dioxide equivalents (CO 2 e). GHG Emissions (Millions of Metric Tons CO 2 e) 2021 2020 (Base Year) Amount Change 2021/2020 % Change 2021/2020 Scope 1 28.29 28.49 1 -0.23 -0.8% Scope 1 Emissions from Power Sold to Third Party/Grid 5.74 5.56 +0.18 +3.2% 2 Scope 2 (Market) 5.68 6.07 -0.39 -6.4% Scope 2 (Location) 3.94 3.95 -0.01 -0.3% Gross Scope 1&2 (Market) 33.97 34.56 -0.62 -1.8% Scope 3 77.64 69.26 +8.38 +12% 3 1 Updates to the 2020 Scope 1 GHG baseline were completed in 2021 to account for facilities and emissions not previously reported and corrections in calculation methodologies. 2 Emissions associated with sold power increased in 2021 vs 2020 due to excess electric power generated at one of our North American facilities which was sold to the GRID 3 For additional information on 2020/2021 changes see 305-3 Other indirect (Scope 3) GHG emissions