REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 160 Dow Disclosures – GRI Content Index 403-4 Worker participation, consultation, and communication on occupational health and safety At all levels of the organization, safety and health are part of our conversations with employees. From our CEO to business and functional leaders to site leaders, our safety performance and top issues are reviewed and discussed to keep safety front and center. In addition, at all Dow locations globally, workers are invited to participate in Health and Safety teams at the facility and site level. At the local level, employees participate in root cause investigations (RCIs), “fresh eyes” assessments, internal audits and numerous other continuous improvement activities. Moreover, all workers are expected to comply with regulatory requirements and attend safety meetings where select trainings and communications are provided and discussed for the workforce at large. Our workforce is represented either by monthly joint-management worker safety committees or participate in monthly safety meetings, where we review and act upon worker safety data and concerns, and develop implementation plans for new or improved government or company health and safety requirements. Decision making authority varies by site, but includes EH&S professionals and leadership with input from affected workers. 403-5 Worker training on occupational health and safety Training needs are assessed based on job role, job location, and knowledge and skill performance assessments. Subject matter experts work with learning specialists to design training content and determine the delivery method appropriate for the training needs risk level. Training topics align with our EH&S ODMS and cover Transportation Safety and Security; Emergency Preparedness and Response; Employee Health and Safety; Pollution Prevention; Process Safety; Product Stewardship; and Security. Where needed, based on role or local requirements, training content is translated. All employees and contractors receive occupational health and safety training. The frequency of the training is dependent on risk, performance as determined by needs assessments and regulatory requirements. Training is offered free of charge during working hours. In the case of Operations, some roles receive overtime pay to attend training sessions. Training effectiveness is assessed dependent on role and risk. Knowledge checks are assessed in web-based training, at the end of instructor-led training, via in-field performance assessments or by training review boards. 403-6 Promotion of worker health Emergency care is provided to all (employees, contractors, visitors). Access to non-occupational care for Dow employees is through on-site Dow clinics, through Dow Family Health Centers (U.S.) or to external community health care facilities. Employee costs may be offset through Dow-provided or subsidized medical insurance coverage. In general, Dow does not offer medical care to non-Dow employees, such as contractors, unless required by regulations. The company has embraced Total Worker Health™ as part of its World Leading Operations sustainability targets. It integrates occupational safety and health protection with health promotion through the elements of Healthy Culture, Healthy People and Healthy Workplace. By 2025, Dow strives to reach 100% Total Worker Health™, which includes three key indices. The Healthy Culture index, which includes achievement of healthy meal choices for on-site cafeterias and the promotion of staffed and unstaffed fitness centers, is an example of one such index. As part of the Healthy People assessment, we make our employees aware of their health risks and target health promotion programs based on the site population’s most significant risks. Recognizing that mental health issues are on the rise, we continue to encourage our employees and leaders to utilize and promote the Dow employee assistance programs, which have long been available for all our employees globally. No voluntary programs or services are associated with decisions regarding employment or engagement of workers.