REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 171 Dow Disclosures – GRI Content Index 413-1 Operations with local community engagement, impact assessments and development programs Across Dow, more than 85% of all sites implement local community engagement programs which include employee volunteerism, donations, serving on community boards, participation in community or municipality committees, and hosting Community Advisory Committees (CACs). Stakeholder mapping identifies the following as key audiences in community awareness programs: Employees, residents and community representatives, local and state authorities, law enforcement agencies, local emergency planning organizations, CACs, educational institutions, media, customers, suppliers and industrial-park tenants. Dow sites have a documented Community Outreach Program, which details site operations, products, applications and distribution, corporate social responsibility and projects to protect the community’s safety, health and the environment. Dow maintains a dialogue with stakeholders about emergency response plans, reduction of waste and emissions, and we create opportunities to educate and improve community confidence and address community needs. Feedback received from community sources (CAC meetings, local government organizations, industry partnerships, directly from community members, etc.) is addressed to maintain the highest standards of safety, security and emergency preparedness in every Dow community. Community members have access to Dow and Dow-related information 24/7, whether it is through social media, WhatsApp, local community hotlines, Dow websites and/or email. Dow is committed to acting on community input and communicating transparently to ensure our communities where we live and work remain strong and vibrant. Social impact is defined as ways in which people’s lives are improved or contributions to society. For Dow charitable contributions totaling $100,000 and above, we assess social impact by applying our measurement approach to determine return on investment and understand community outcomes. True Impact, Dow’s third-party vendor, completes the evaluation process by working directly with nonprofit organizations to collect and interpret data. 413-2 Operations with significant actual and potential negative impacts on local communities Reference Note 16 – Commitments and Contingent Liabilities, Environmental Matters and Item 7, Management’s Discussion and Analysis of Financial Condition and Results of Operations, Environmental Matters section of the Dow Inc. Annual Report on Form 10-K ~ for the year ending December 31, 2021, filed with the SEC on February 4, 2022. GRI 414: Supplier Social Assessment 2016 414-103 Management approach See also: GRI 103 Management Approach (General) & 308-103 Supplier Management Approach . We believe that engaging suppliers on climate change is an entry point to a broader discussion on sustainability and social responsibility. By requesting climate data, as Dow did via CDP in 2021, we connected to our supplier’s sustainability representatives in a new way and advanced novel conversations on ESG. We are leveraging and expanding this engagement in 2022 to cover a broader suite of ESG topics, including supplier diversity and social topics. We also upgraded our Supplier Code of Conduct to reflect the aspects of social risk and responsibilities and the expectations that we have of our suppliers.