REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 164 Dow Disclosures – GRI Content Index Specific Actions During 2021, Dow kicked-off a global program to modernize our workforce capabilities with the goals of enhancing our continuous learning and development approach and upgrading our learning model, governance and learning management platforms. Below are several examples of key development initiatives delivered to leaders and employees during 2021: • LEAD - Corporate leadership-oriented program focused on Dow strategy and priorities, leadership mindset, change management and financial acumen. • Leader’s Foundations Program delivered to more than 330 leaders providing baseline concepts and tools to support employees’ annual performance and development cycles. • Functional learning programs focused on specific needs such as change management, inclusive leadership, communication and interpersonal effectiveness. • Total health, nutrition and wellness centers, and associated programs, mobile apps and counseling. • ERGs that support a variety of development opportunities such as networking, mentoring and sponsorship programs. • Leader and employee toolkits to prepare for employee career development discussions and action plans. • A global educational assistance program supporting employees in pursuing external training certifications, new language skills, executive programs and other educational opportunities for continuous career development. • Online benefits and counseling available to coach employees during key life moments including retirement planning. • Financial planning and well-being seminars. OMISSION 404-1 Average hours of training by category and gender Information not available. We will continue to annually assess mechanisms to be able to report this information in the future. 404-1 Average hours of training per year per employee Dow employees logged an average of 40.7 training hours through our digital learning platforms and regional based initiatives. People Leaders recorded an additional 30.7 training hours for the different global programs designed and implemented during 2021 to keep pace with global challenges and needs throughout our business and functional teams. 404-2 Programs for upgrading employee skills and transition assistance programs Dow supports employees’ continuous career development through My HR Portal, an online people and data insights platform where employees document their career experiences, job interests, track performance and development goals, receive continuous feedback and may apply to new career opportunities. Dow also manages employee learning through tailored learning curricula via Diamond Learning. Dow is committed to providing transition assistance to eligible employees impacted by workforce restructuring. During 2021, we continued to offer outplacement services to employees separated from Dow at no cost. These outplacement services include career and life coaching, resume optimization, networking, and interview preparation to guarantee a meaningful employee experience throughout this transitional career stage. Dow recognizes that there are potential social impacts associated with our climate strategy and transition. Consistent with the Paris Agreement on climate change, we commit to ensuring a Just Transition of the workforce and the creation of decent work and quality jobs as part of our transition. In fact, we believe that our technology transition and innovations will create quality jobs consistent with the recent announcement of our net-zero carbon emissions integrated ethylene cracker and derivatives site in Alberta, Canada that will triple the site’s capacity. The project is expected to create 400 to 500 permanent jobs at Dow.

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