DOW | 2021 ESG REPORT | 85 CORPORATE GOVERNANCE INSTRUMENTAL TO ACCOUNTABILITY OFFICE OF ETHICS AND COMPLIANCE Established in 1998, the Dow Office of Ethics and Compliance (OEC) is responsible for administration of the Code and Dow’s ethics and compliance programs, with oversight by the Audit Committee and the Corporate Governance and Leadership Development Committee. The OEC communicates the company’s standards, provides guidance on issues related to ethical conduct and has oversight over mechanisms for action. This includes promoting lawful activity everywhere we do business, as well as helping the company to manage risk and maintain a positive reputation. While all of us at Dow are held accountable to the highest standards of ethical conduct, setting the tone so that every decision and action is taken with integrity starts at the top of our enterprise. Our governance structure for ethics and compliance is designed to advance accountability, consistency, transparency and integrity throughout our enterprise. Dow’s Global Ethics and Compliance Committee provides companywide direction and oversight to ensure that all Dow employees exhibit behavior consistent with our core values and Code of Conduct. Four Regional Ethics and Compliance Committees provide oversight and leadership for ethics and compliance matters in each of Dow’s major geographic regions. The Regional Committees are accountable to the Global Committee and provide regular feedback to ensure transparency and effective oversight over all ethics and compliance matters. Each committee meets quarterly to review substantiated cases, ensure adequacy and consistency of employee discipline, review statistics to evaluate trends, take action in response to changing risk environments, encourage confidential reporting of misconduct by employees, and protect reporters and witnesses. Provides companywide direction and oversight Sets tone ASIA PACIFIC Regional Ethics and Compliance Committee EUROPE MIDDLE EAST AFRICA Regional Ethics and Compliance Committee LATIN AMERICA Regional Ethics and Compliance Committee NORTH AMERICA Regional Ethics and Compliance Committee Regional Committees provide oversight and leadership for ethics and compliance matters in each of Dow’s four major geographic regions GLOBAL Ethics and Compliance Committee TWO DIRECTIONAL FEEDBACK The OEC maintains a confidential help line and website for those who wish to ask questions about Dow policy, seek guidance on specific situations, report violations of Dow’s Code of Conduct or its Supplier Code of Conduct, or other unethical business practices. The Dow EthicsLine is a safe, reliable and convenient method to report ethical concerns. It is available globally, with multilingual capabilities, 24 hours a day, seven days a week. Dow respects those who raise concerns about potential misconduct and does not tolerate retaliation against whistleblowers or anyone who reports a potential violation in good faith, in alignment with the provision against retaliation outlined in the Code of Conduct. More information about the Dow EthicsLine can be found at www.dowethicsline.com  .