DOW | 2021 ESG REPORT | 84 CORPORATE GOVERNANCE INSTRUMENTAL TO ACCOUNTABILITY Prioritizing Ethics and Compliance Integrity is one of Dow’s core values, alongside Respect for People and Protecting Our Planet. These values reflect who we are as a company and how we conduct business. Our people hold themselves and each other responsible for operating ethically and honestly, no exceptions. Our governance practices reflect our commitment to serve all stakeholders, cultivate a culture of trust and accountability, and to create a business environment that ensures the long-term viability and vitality of our business. See disclosure GRI 102-16 . DOW CODE OF CONDUCT As the global economy expands and the business environment increases in complexity, the Dow Code of Conduct, adopted by the Board, provides a framework to educate our employees about our values and ensures they abide by the law and are highly principled and socially responsible in all our business practices. The Code of Conduct guides behavior and sets expectations for ethical conduct on matters ranging from health and safety in the workplace, to conflicts of interest, bribery and corruption, to sustainability and citizenship. All directors, officers and employees, including all subsidiaries as well as joint ventures that adopt the Code of Conduct, are expected to understand and comply with it, as well as all company policies and any applicable laws. As part of this expectation, Dow provides the Code of Conduct in 16 languages and trains all employees, including part-time employees, annually to ensure they understand and abide by its requirements. In addition, in-depth training is provided to employees, based on job profile, to provide more comprehensive knowledge of potential risks related to their individual job responsibilities. We also expect each staffing agency to ensure its employees understand Dow’s policies and applicable laws. See disclosure G R I 10 2-16 . The Board has also adopted a Code of Financial Ethics applicable to the principal executive officer, principal financial officer, principal accounting officer and controller. The full text of these codes, our position on human rights and our commitment to responsible sourcing are available on the company’s website at investors. dow.com  . We also continue to engage suppliers, including contractors globally, and communicate our expectation that all suppliers are compliant with regulations and Dow’s values through the Code for Business Conduct for Suppliers. The requirements of the Code of Business Conduct for Suppliers are built into all new and existing supplier contracts, to ensure they are contractually enforceable. More information about supplier expectations can be found on Dow’s corporate internet site  . See disclosure GRI 102-25 .