REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 152 Dow Disclosures – GRI Content Index GRI 400: Social Standards GRI 401: Employment 2016 401-103 Management approach See also: GRI 103 Management Approach (General) At Dow, we’re a diverse and inclusive community of relentless problem-solvers that offers the daily opportunity to contribute our perspective, transform industries and shape the future. We believe in putting people first. Our people are using their unique perspectives and backgrounds to find new ways to solve challenges and exceed customer expectations in an environment of inclusion, diversity and equity. Dow’s companywide People and Culture strategy is focused on driving the outcomes of a positive employee and business success through our deliberate efforts to invest in ALL people and institutionalize an ALL IN clusive culture. Employees are invited to provide feedback through Voice, our annual all employee survey, as well as quarterly pulse surveys. Topics on these surveys are focused on satisfaction with inclusion and belonging, wellness and safety, tools and technology, and leader effectiveness. In addition, an overall measure of Employee Experience – based on feelings of pride, inspiration, and belonging – is tracked each quarter. In 2021, our Overall Satisfaction was rated favorable by 71% of employees. 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. • Dow’s benefits offerings reflect our commitment to employees and their future. • We have a pay-for-performance compensation philosophy that includes programs such as: – Competitive base salary – Annual bonus and/or other short-term incentives – Long-term incentives • We recognize the many demands on Dow people’s time – in the workplace, at home and in the community. Dow is committed to a workplace strategy that enables and empowers flexibility, grounded in role requirements and individual needs. Design Your Day is Dow’s new approach to workplace flexibility. Targets Dow’s employment is based on company and organizational needs. As part of Dow’s 2025 Sustainability Goals, Dow will positively impact students and teachers through programs in support of STEM education, achieving 10% of workforce participation with 100,000 teachers and 500,000 students impacted. Additional Engaging for Impact activities will support Dow’s overall strategy to achieve top-quartile scores for Employee Engagement, and 100% of core leadership development programs will include sustainability impact exposure and opportunity to help build a culture of volunteering. Responsibilities Our People and Culture strategy is led by chief human resources officer and chief inclusion officer Karen S. Carter, who reports directly to Chairman and Chief Executive Officer Jim Fitterling.