DOW | 2021 ESG REPORT | 2 3 A bout This Report 4 M essage from Our Chairman and C hief Executive Officer VISION, STRATEGY & BUSINESS 7 A t the Intersection of Science and S ustainability, Culture and Accountability 8 E nvironmental, Social & Governance ( ESG) Priorities – An Overview 9 C ompany Profile 10 2 021 Business Highlights 11 B usiness Segments and Products 12 S ustainability Drives Opportunity ENVIRONMENTAL PERFORMANCE 14 O ur Sustainability Strategy 16 P rotecting Our Climate 22 Re ducing Emissions Across O ur Value Chain 23 E nhancing Water Stewardship 25 T aking Action on Biodiversity 27 A dvancing a Circular Economy 32 D eveloping Safer Materials 33 D ow 2025 Sustainability Goals HEALTH & SAFETY 36 Ad vancing a Culture of Safety, E mployee Health and Well-Being 38 T otal Worker Health ® – An Overview 39 A Focus on Continuous Improvement i n Safety INCLUSION, DIVERSITY & EQUITY 43 Ad vancing with an Intentional Focus on Inclusion, Diversity & Equity (ID&E) 45 D ow’s Workforce Diversity Data 46 O ur Employee Resource Groups: D riving Action 52 A ttracting Diverse Talent 54 D eveloping Diverse Talent 56 S upporting a Diverse Workforce 58 D ow ACTs – 2021 Progress and Actions 60 S OAR: Accelerating ID&E 61 S upplier Diversity: Delivering Impact t o Communities and Our Bottom Line COMMUNITY 64 I nvesting in Our Communities 66 A dvancing Sustainable Solutions 67 B uilding Inclusive Communities 69 D eveloping Tomorrow’s Innovators 70 E ngaging Employees for Impact 71 C ollaborating with Communities CORPORATE GOVERNANCE 75 A ccountability in Action 76 D riving Performance with Strong L eadership and Governance 77 A ccelerating Performance Through a Di verse and Independent Board 81 E ngaging Our Global Stakeholders 82 B alancing Impacts, Risks and Opportunities 83 C ompensation Practices That S upport Our Enterprise Strategy 84 P rioritizing Ethics and Compliance REPORTING & DISCLOSURE 87 Re porting & Disclosure: T racking Our Progress 88 G RI Disclosure Report – G RI Content Index 179 I ndependent Assurance Statement 180 G reenhouse Gas (GHG) P rotocol Disclosure Report 183 G HG Protocol Assurance Statement 184 T ask Force on Climate-Related Fi nancial Disclosures (TCFD) Report 194 Su stainability Accounting Standards B oard (SASB) Disclosure Report 197 W orld Economic Forum (WEF) S takeholder Capitalism Metrics D isclosure Report 200 A nalyst Data Summary 207 Un ited Nations Sustainable D evelopment Goals (SDGs) 208 Non -GAAP Financial Measures In This Report