REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 156 Dow Disclosures – GRI Content Index 401-3 Parental leave Dow’s new global parental leave policy is intended to provide flexibility, work-life balance and an equitable offering for all new parents, birthing and non-birthing, including adoptive and foster parents, regardless of gender. Dow’s global parental leave policy provides 16 weeks of paid time-off, which can be taken during the 12 months following the birth of a child. The policy applies to all full- and part-time employees, subject to collective bargaining negotiations where applicable. OMISSION 401-3b through 401-3e Parental leave Information not available. We will continue to annually assess mechanisms to be able to report this information in the future. GRI 403: Occupational Health and Safety 2018 403-103 Management approach See also: GRI 103 Management Approach (General) Dow uses a comprehensive operating discipline management system that includes policies, requirements, processes, best practices and procedures associated with Environment, Health and Safety, and is integrated with Quality, Operations and related external standards. Within this system, we lay the foundational expectations of hazard assessment and risk mitigation, aligned to Responsible Care ® and in compliance with OSHA 18001 or ISO 45001 standards. We require each organization within Dow to implement and use Health and Safety Programs to: • Identify, assess, and eliminate or mitigate hazards • Prevent unsafe acts and conditions • Maintain and improve the health of personnel • Foster communication on health and safety issues We require self-assessments, regular inspections and independent internal audits to monitor compliance and identify gaps and best practices. Audit results are reviewed quarterly by Dow’s Executive Sustainability Team, which is accountable to Dow’s Executive Leadership Team and serves as Dow’s management governance body for the company Sustainability, Environment, Health & Safety Policy. At least annually, the Environmental, Health, Safety & Technical Committee of the Board reviews EH&S audit program findings and results. Management Approach Components Description Commitments Aligned with the global management system, every work group at Dow must establish site- and unit-specific procedures that assure full implementation of our health and safety standards and compliance with local regulations.