REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 165 Dow Disclosures – GRI Content Index 404-3 Percentage of employees receiving regular performance and career development reviews Dow leaders are expected to partner with their team members to identify strengths and opportunities for continuous development. Our performance culture cycle finalizes every year with an annual review. In preparation, leaders gather multi-rater feedback throughout the year through the online My HR Portal platform to enhance a digitalized, accurate and high-quality discussion ensuring multiple inputs before making compensation decisions. For the 2021 performance cycle, 96.3% of our active employees were eligible to receive an Annual Performance Review. The remaining 3.7% were ineligible due to employment status and local contractual agreements or were hired after the launch of year-end performance cycle. Of the eligible employees at the end of 2021, 95.8% received a documented 2021 performance summary. Compared to the overall eligible populations, there were no meaningful differences between employees who did or did not receive a performance summary across gender or employee category. Gender Received Summary Employee Category Received Summary Men 95.3% Executive 100.0% Women 96.9% Director 99.5% Manager 97.0% Non-Management 95.7% GRI 405: Diversity and Equal Opportunity 2016 Management approach See also: GRI 103 Management Approach (General) Every Dow story starts with our people. Together, our 35,700 employees form an inclusive community of problem-solvers who help us deliver innovative solutions and a positive customer experience, while transforming industries and shaping a sustainable future. Attracting and retaining world-class talent is the key to maintaining Dow’s competitive advantage. The Talent Pillar of Dow’s ALL IN 2025 strategy ensures that ALL employees, irrespective of gender, race or ethnicity have an equal opportunity to thrive. We are committed to diversifying our workforce, including representation of women and U.S. ethnic minorities at senior management levels. Management Approach Components Description Commitments As part of our dedication to the diversity of our workforce and fostering an inclusive culture, Dow is committed to equal opportunities in employment. In 2021, we updated Dow’s Inclusion, Diversity and Equity Strategy – ALL IN 2025, which focuses on leading with inclusion, elevating our focus on diversity, and embedding equity into our practices, policies and processes. And we outlined bold new actions to deliver breakthrough results by 2025, while amplifying transparency and accountability. Targets Dow’s 2021 Annual Performance Award program included ESG metrics and further drove accountability across the organization. This design was approved by our Board of Directors and holds all members of Team Dow accountable for delivering on our company ambition by including targets on customer experience, sustainability, and inclusion and diversity (I&D). The I&D metrics included global ERG Participation, Global Representation of Women, and U.S. ethnic minority Representation.