REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 102 Dow Disclosures – GRI Content Index OMISSION 102-39 Highest paid individuals in each country of significant operations Confidentiality constraints. In the interest of confidentiality and competitiveness, Dow does not report ratios based on individual compensation at the country level. 102-40 List of stakeholder groups Engaging stakeholders and establishing collaborative partnerships is an essential element of our strategy and ESG priorities. Stakeholders include: • Customers • Suppliers • Employees (and Prospective Employees) • Trade Unions • Community/Society • Regulators • Stockholders/Investors • Non-Governmental Organizations (NGOs) 102-41 Collective bargaining agreements Approximately 15% of Dow’s workforce was covered by collective bargaining agreements in 2021. 102-42 Identifying and selecting stakeholders Stakeholders for engagement are identified and selected in a manner to inform and advance our business and ESG strategies and in alignment with our ambition to the be the most innovative, customer-centric, inclusive and sustainable material science company in the world. By engaging with a wide variety of stakeholders on a regular basis, we build a clearer understanding of complex global challenges and of the local conditions in the countries where we do business. We also bring in diverse perspectives and guidance through our external SEAC and Science and Technology Advisory Council (STAC). 102-43 Approach to stakeholder engagement The fundamental principles of Dow’s ongoing engagement strategy are: • Information sharing and disclosure • Participating in active dialogue • Collaborating on issues of mutual interest • Acting on input provided by stakeholders Stakeholder engagement is a regular component of our strategic business and ESG activities and, as such, is not typically undertaken specifically as part of the report preparation process.