REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 108 Dow Disclosures – GRI Content Index 102-49 Changes in reporting We have selected to report on additional topics 207: Tax, 415: Public Policy and 418: Customer Privacy as topics of interest to specific stakeholders. These topics are not material for Dow as determined by our ESG materiality assessment. There have not been any significant changes to the topic boundaries from the previous reporting period. 102-50 Reporting period January 1, 2021 through December 31, 2021. 102-51 Date of most recent report Dow’s 2020 ESG Report, “INtersections,” was published June 24, 2021. 102-52 Reporting cycle Annual 102-53 Contact point for questions regarding this report You may contact any of the following senior leaders with your comments or questions at [email protected] : • Andre Argenton, chief sustainability officer and vice president, Environment, Health, Safety, and Sustainability • Rebecca Bentley, vice president, Public Affairs • Karen S. Carter, chief human resources and chief inclusion officer • Amy Wilson, general counsel and corporate secretary 102-54 Claims of reporting in accordance with the GRI Standards This report has been prepared in accordance with the GRI Standards: Comprehensive option. 102-55 GRI content index This standalone document contains disclosures organized by GRI standard and serves as our GRI Content Index. Management of Dow is responsible for the completeness, accuracy and validity of the ESG disclosures referenced or included in the GRI Content Index as of, and for the year ended, December 31, 2021. Management is also responsible for the collection, quantification and presentation of the information included in the 2021 Environmental, Social and Governance Report (ESG) and for the selection of the criteria, which management believes provide an objective basis for measuring and reporting on the ESG disclosures. Management of Dow asserts that the ESG disclosures referenced or included in the GRI Content Index as of, and for the year ended December 31, 2021, are presented in accordance with the Global Reporting Initiative Sustainability Reporting Standards under its Comprehensive option. 102-56 External assurance See Independent Assurance Statement to Dow, Inc.