REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 176 Dow Disclosures – GRI Content Index GRI 416: Customer Health and Safety 2016 416-103 Management approach See also: GRI 103 Management Approach (General) Dow has a comprehensive management approach to ensuring the health and environmental safety of our products. We adhere to the Responsible Care ® Product Safety Code and have based our own internal program on this code. Risk Characterization Tool The human and environmental risks of all our products are characterized using Dow’s risk characterization process/tool. The tool requires the assessment of hazard and exposure information to identify the appropriate risk tier. The risk tier then determines the required actions and reviews for the Product Stewardship program, including EH&S information development and publication, Business Risk Review requirements and distributor/customer support. Business Risk Review Process Our businesses utilize the Business Risk Review process to assess and minimize possible adverse impacts on people, property and the environment from our business activity, including minimizing EH&S impacts associated with new and existing products, applications and services throughout the product’s life cycle. Businesses are required to conduct risk reviews when new information is received, including for launch of new products; changes in product uses, chemical regulations or raw materials; when new health and safety data are generated; or when triggered, in certain cases, by the passage of time. Risk mitigation measures are identified and implemented as a direct result of the Business Risk Review work process. Various product stewardship efforts such as distributor and customer qualifications and industry safe handling guide development are examples of involvement in the storage, distribution, supply and use steps of product life. Dow focuses product environmental, health and safety (EH&S) management on the full product life cycle, from product innovation and raw material selection to production, customer and consumer use, and end of life or reuse. Dow continuously looks for improvement opportunities as part of our management approach at each stage of the product life cycle. Assessments are conducted on the life cycle of Dow’s products in accordance with ISO 14040/14044 standards. The company provides results of these assessments upon request when data is available. Management Approach Components Description Commitments Through our product safety program, we: • Ensure that adequate EH&S information is available to assess the safety of each product for its intended uses. • Characterize the risk of products and establish product safety programs and risk management requirements based on risk level. • Engage product safety subject matter experts in all product and process innovation and assessments of external manufacturing. • Ensure that appropriate product safety and stewardship expectations are established for suppliers and distributors. • Ensure that customers are provided appropriate product information. Targets As aligned to our 2025 Safe Materials for a Sustainable Planet 2025 Sustainability Goal, here are some specific milestones: • Develop and implement Product Stewardship Academies in emerging regions. By 2025, academies will be launched in 10 countries covering three regions (e.g., Africa, Asia Pacific and Latin America). • Develop five collaborations to advance the conversation on product safety. • Define and maintain Dow’s Product Safety Story. Responsibilities Dow’s Product Safety & Compliance team, including our business-aligned Product Stewardship group, our Toxicology and Environmental Research Lab, our Product Regulatory Services team and our Hazard Communication experts, manages this element for the company.