REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 194 Sustainability Accounting Standards Board (SASB) Disclosure Report Dow Disclosures – SASB Disclosure Report Accounting Metrics Greenhouse Gas Emissions RT-CH-110a.1. Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations See disclosure GRI 305-1 Direct (Scope 1) GHG emissions. RT-CH-110a.2. Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets and an analysis of performance against those targets In 2020, Dow set a target to be carbon neutral by 2050. Dow’s Protect the Climate goals include reducing net annual carbon emissions by 5 million metric tons by 2030 vs. 2020 baseline, which represents a 15% reduction. In 2021, we outlined a path to decarbonize our production processes (Scope 1 and 2 GHG emissions), utilizing a phased approach in which end-of-life capacity is replaced with higher-efficiency, lower-emissions assets. In the short term, energy reduction and optimization projects will provide continuous progress toward our carbon-neutral ambitions. For analysis of performance against the Scope 1 emissions reduction targets, see TCFD disclosure Metrics-b. Air Quality RT-CH-120a.1. Air emissions of the following pollutants: (1) NOx (excluding N 2 O), (2) SOx, (3) volatile organic compounds (VOCs), and (4) hazardous air pollutants (HAPs) See disclosure GRI 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx) and other significant air emissions. Energy Management RT-CH-130a.1. (1) Total energy consumed, (2) percentage grid-electricity, (3) percentage renewable, (4) total self-generated energy See disclosure GRI 302-1 Energy consumption within the organization. Water Management RT-CH-140a.1. (1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress See disclosures GRI 303-1 Interactions with water as a shared resource and GRI 303-3 Water withdrawal. RT-CH-140a.2. Number of incidents of non-compliance associated with water quality permits, standards and regulations Dow had five incidents of non-compliance associated with water quality permits, standards and regulations in 2021. RT-CH-140a.3. Description of water management risks and discussion of strategies and practices to mitigate those risks See disclosures GRI 303-1 Interactions with water as a shared resource and GRI 303-3 Water withdrawal. Hazardous Waste Management RT-CH-150a. Amount of hazardous waste generated; percentage recycled See disclosure GRI 306-2 Management of significant waste-related impacts.