REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 136 Dow Disclosures – GRI Content Index Within our product offering • Our R&D portfolio is screened for benefits and impacts to sustainability. Dow also actively participates in helping our customers with their respective biodiversity efforts. Dow’s product stewardship team develops handling guides and training materials for our customers on safe handling practices to minimize potential impacts to the environment. Dow routinely evaluates the potential hazard of its chemicals to the environment. Tools for these evaluations include aquatic toxicity and fate testing, in silico predictions and aquatic risk assessment. Dow has a formal internal audit system reviewing our environmental management system, which includes items such as effectiveness of the maintenance system in detecting leaks and losses to air, water and land; status of assets and comparison against most-effective technologies; effectiveness of the current metering strategy; and possible water conservation opportunities. Dow participates in external performance rating by the nonprofit organization CDP’s Forest assessment. Dow was rated for the first time in 2020 (grade: B). Management Approach Components Description Commitments Biodiversity and ecosystems feature prominently across many of the SDGs set forth by the United Nations as defined by the Secretariat of the Convention on Biological Diversity (1,2,3,5,6,8,11,12,14,15,16,17). Dow’s alignment to U.N. Sustainable Development Goals defines our commitment. Our three focus areas of Climate Protection, Circular Economy and Safer Materials are well-aligned to drive measurable reductions in our impacts. Dow also has opportunities to enhance biodiversity with the rivers we interact with, the lands we own, the communities we operate in and the innovative products we offer. Recognizing the changing climate as a key stressor for biodiversity, Dow has made the commitment to achieving our goal of keeping temperature rise well below 2°C and pursuing efforts to limit the increase to 1.5°C. Dow is also committed to comply with national regulations on the protection of biodiversity as countries develop and implement their regulatory framework in fulfillment of their commitment to the Convention on Biological Diversity and to the Nagoya Protocol on Access to Genetic Resources and the Fair and Equitable Sharing of Benefits Arising from Their Utilization. Targets Dow has established a target to reach 70% Forest Stewardship Council (FSC) certification by 2025 for both wood and charcoal commodities produced and purchased within our silicon operations in Brazil, the only location Dow purchases timber-related raw materials. To date our Pará timber farms are certified (certification renewed on 2020), 100% of the charcoal we purchase from market is certified and 5% of woodchips suppliers are FSC certified. Responsibilities Since 2014 we have held ourselves accountable to the principles defined by the Responsible Care ® Global Charter that addresses ongoing stakeholder expectations and evolving challenges. These principles apply to Dow globally and are managed through the implementation of and compliance with our internal ODMS. Accountability is defined starting from the sites owning the operating permits to the Board-level oversight of water-related issues. Each employee also has vested interest in continued progress linking sustainability performance to each individual Dow employee’s performance award.