REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 151 Dow Disclosures – GRI Content Index Responsibilities The management of supplier ESG is broad and encompassing. It begins with the need to embed sustainability into every purchase Dow makes, using ESG criteria as a decision-making factor and ensuring the suppliers agree to our Code of Conduct for Suppliers. Once on board as a supplier, ESG is integrated into supplier relationship management frameworks, such as advancing ESG topics during regular supply meetings, and measured via ESG data collection programs like CDP and Ecovadis. These engagements will form the foundation of Dow’s new Supplier ESG Program, launching in 2022, which will become the pathway through which Dow engages on ESG topics with suppliers. Specific Actions Dow’s most significant action was the launch of its multigenerational plan for Sustainable Procurement in 2021, evolving our ESG program from compliance to a culture that embeds sustainability as a strategic and financial advantage. Some key highlights of this initiative: • We updated our Supplier Code of Conduct. • 105 suppliers responded to our CDP Program request, and we are following up to address gaps. • We implemented a Supplier Dashboard to inform Dow decision-makers of Dow’s internal supplier ESG scores. • Launched multiple training sessions to support the rollout of this program. Dow began to monitor suppliers potentially associated with high greenhouse gas emissions via the CDP Supply Chain Program, allowing for visibility of our suppliers’ climate impacts and strategy over time, building on our continuous efforts to monitor our supply chain for environmental impacts. Continuing this journey, Dow will begin to request ESG data from suppliers associated with high spend and/or high ESG risk using the Ecovadis platform in 2022. 308-1 New suppliers that were screened using environmental criteria OMISSION 308-1 New Suppliers that were screened using environmental criteria Information not available. Dow assessed 105 suppliers on climate change issues, representing 31% of Dow’s spend, but did not track how many were new versus existing. We will continue to annually assess mechanisms to be able to report this information in the future. 308-2 Negative environmental impacts in the supply chain and actions taken Dow focused its environmental assessments during the reporting year on key ESG topics, including climate and deforestation. 2021 marked our first year capturing climate data via CDP, and Dow assessed 105 suppliers on climate change issues, representing 31% of Dow’s 2020 spend. In this first assessment year, the information was simply collected for consideration. Actions were not taken with individual suppliers in the reporting year; however, beginning in 2022, via Dow’s forthcoming Supplier ESG Program, suppliers will be asked to commit to corrective action plans based on environmental assessments through CDP, Ecovadis and other frameworks. Outcome from Assessments Response Number of suppliers assessed for environmental impacts. 105 Number of suppliers identified as having significant actual and potential negative environmental impacts. 0 Significant actual and potential negative environmental impacts identified in the supply chain. None Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which improvements were agreed upon as a result of assessment. 0% Percentage of suppliers identified as having significant actual and potential negative environmental impacts with which relationships were terminated as a result of assessment, and why. 0%