REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 109 Dow Disclosures – GRI Content Index GRI 103 Management Approach 2016 (General) Within each material topic you will find the specific 103 Management Approach. This disclosure covers the global approach and applies to all areas. Specific 103 Management approaches will enhance and elaborate based on the specific topic. Dow’s purpose is to deliver a sustainable future for the world through our materials science expertise and in collaboration with our partners. In this report, you’ll see how our diverse, dedicated Team Dow is committed to advancing our ambition to be the most innovative, customer-centric, inclusive and sustainable materials science company in the world by: • Collaborating with a wide range of stakeholders to advance environmental stewardship . • Cultivating a culture of inclusion, advancing diversity in our workforce and embedding equity in our practices and processes . • Achieving results through highly principled and socially responsible business practices . • Contributing to the well-being of our communities . These commitments reflect our culture of operational excellence, high ethical standards, strict financial discipline and transparent risk management. Management Approach Components Description Enterprise ESG Goals To accelerate our sustainability agenda, we set multi-decade targets in 2020 to put us on a path to achieve carbon neutrality and eliminate plastic waste. These goals are 10-year commitments aimed at magnifying our company’s positive impact through collaboration with like-minded partners. Dow’s 2025 Sustainability Goals ( Dow 2025 Sustainability Goals | Science & Sustainability | Dow Corporate  ), baselined in the year 2015, include: • We will lead in developing a societal blueprint that integrates public policy solutions, science and technology and value chain innovation to facilitate the transition to a sustainable planet and society. • We will deliver breakthrough sustainable chemistry innovations that advance the well-being of humanity. • We will advance a circular economy by delivering solutions to close the resource loops in key markets. • We will apply a business decision process that values nature. We will deliver business value and natural capital value through projects that are good for business and better for ecosystems. • We envision a future where every material we bring to market is sustainable for our people and our planet. • We will, including our partners worldwide, apply their resources to help build sustainable and resilient communities. • We will maintain world-leading operations performance in natural resource efficiency, environment, health and safety. In addition, • Protect the Climate: By 2030, Dow will reduce its net annual carbon emissions by 5 million metric tons versus our 2020 baseline (Scope 1 + 2 15% reduction). By 2050, Dow intends to be carbon neutral (Scope 1 + 2 + 3 plus product benefits). • Stop the Waste: By 2030, Dow will enable 1 million metric tons of plastic to be collected, reused or recycled on an annual run-rate basis by 2030 through its direct actions and partnerships. • Close the Loop: By 2035, Dow will enable 100% of Dow products sold into packaging application to be reusable or recyclable.

ESG Report | Dow - Page 109 ESG Report | Dow Page 108 Page 110