REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 113 Dow Disclosures – GRI Content Index 201-2 Financial implications and other risks and opportunities due to climate change See GRI 102-29 Identifying and managing economic, environmental, and social impacts and 102-30 Effectiveness of risk management processes . In addition, Dow is reporting climate risks and opportunities according to the Task Force on Climate related Financial Disclosures. See TCFD Strategy – Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy and financial planning . The below table includes risks and opportunities posed by climate change and alignment of those risks to our climate protection actions. Elements of Dow’s Climate Action Plans Addressing Risk/Opportunity Optimizing Our Facilities and Processes Increasing Renewable Energy Investments in Carbon Capture Innovating Low- Carbon Technologies Engaging Suppliers to Reduce Value-Chain Emissions Deploying Materials to Help Our Customers Reduce Their Emissions Examples of Climate Risks and Opportunities and Related Potential Impacts Risk/Opportunity Type Description Impacts/Opportunity Risks Physical Acute & Chronic More frequent incidents of severe weather, or long- term changes in precipitation patterns • Reduced revenue/decreased production (supply chain disruptions, etc.) • Increased operating or capital costs Transition Regulatory Carbon pricing mechanisms • Increased costs to comply with changes in regulations Technology Transition to lower- emissions technology • Increased expense/capital investment in technology and innovation • Reduced exposure to carbon cost Opportunities Resource Efficiency Use of more efficient production and distribution processes • Reduced operating costs through efficiency gains and cost reductions Products & Services Dow products can enable the transition to a low-carbon economy • Increased revenue from carbon- advantaged products and technologies