REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 110 Dow Disclosures – GRI Content Index Policies Dow has four global policies that address environmental issues: • Responsible Care ® _ Initiative | Global Public Policy | Dow Corporate , a voluntary initiative of the global chemical industry to make continual progress toward our goal of no accidents, injuries or harm to human health and the environment from our products and operations and openly report our health, safety, environmental and security performance. These principles apply to Dow globally and are managed through the implementation and compliance with our internal Operating Discipline Management System (ODMS). • Chemical Management Policy | Global Public Policy | Dow Corporate , which includes a broad range of efforts and practices to ensure the safe and environmentally sound manufacturing, distribution, handling and disposal of chemical products including testing and identification of opportunities to manage risks to human health and the environment. • Sustainability Policy | Global Public Policy | Dow Corporate , which addresses our continued effort to apply our material sciences focusing on big challenges such as energy, climate change, water, food, housing and health to sustainability. • Environmental Health and Safety Policy | Global Public Policy | Dow Corporate , which defines the responsibility that each employee has in ensuring that our products and operations meet applicable government or Dow standards (whichever is more stringent). It also defines how we will report our progress and be responsive to the public. Responsibilities ESG responsibility is linked to Dow’s Annual Performance Award program to drive accountability across the organization. Dow’s 2021 Annual Performance Award program was designed to move the company forward with our ambitions and reward employees for achieving Dow’s most critical financial and operational goals. Our program design holds Team Dow accountable for delivering on our ESG goals by including targets on customer experience, sustainability, and inclusion and diversity (I&D). The I&D metrics (including Global ERG Participation, Global Representation of Women, and U.S. Ethnic Minority Representation) were directly aligned to the Annual Performance Award of ~3,000 People Leaders and senior leaders across the company globally. Metric Financial Operating EBIT Free Cash Flow ESG Index Customer Experience – CXi Sustainability – World-Leading Operations (WLO) Index Inclusion & Diversity – Global ERG Participation Global Representation of Women U.S. Ethnic Minority Representation The sustainability metric is measured by our World-Leading Operations (RME Index) including four performance categories of Safety (Unplanned Events), Environmental Stewardship, Total Worker Health and Transportation Stewardship. Within the Environmental Stewardship category are components for emissions, water, waste, renewable power and raw material efficiency. Grievance Mechanisms All sites have grievance mechanisms or other escalation processes in place that employees can use to elevate concerns. Workers are expected and encouraged to identify, report and intervene when inappropriate activities are observed. Workers are protected from reprisal via our global Code of Conduct Policy – See GRI 102-16 Values, principles, standards, and norms of behavior and 102-17 Mechanisms for advice and concerns about ethics for additional information.
