REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 170 Dow Disclosures – GRI Content Index Targets Specific targets within our Engaging for Impact 2025 Sustainability Goal include: • 70% of Dow employees will contribute time and expertise through volunteer engagement. • Positively contribute to Dow’s enterprise goals on overall employee satisfaction and the employee experience metric – through significantly higher than average favorable scores for employees who volunteer. Responsibilities Dow’s philanthropic work is governed by two teams – the Dow Company Foundation’s Board of Directors and the Corporate Contributions Committee. The Foundation is a separately governed, private foundation designed to carry out the charitable efforts of Dow. Its Board of Directors consists of 10 voting members, as well as one retiree and five officers. The Corporate Contributions Committee consists of nine voting members and one officer. Officers advise the members on charitable matters related to legal, tax and finance. Dow’s Office of Ethics and Compliance also plays a key advisory role. Local and inclusive committees exist within each region to review grant requests. Regional grant requests of $50,000 and above are reviewed by a global committee. Grant requests of $300,000 and above go to the Dow Company Foundation Board or Corporate Contributions Committee for review, approval or declination. Additionally, Dow employees collaborate across communities to develop and implement local community programs to address unmet needs. Dow works closely with nonprofit partners, including local United Way chapters, to understand the needs of the communities and prioritize resources. Among the needs addressed in communities around the world where Dow operates in 2021: • Food insecurity • Education infrastructure • Health infrastructure • Well-being of Indigenous people • Opportunity for students with disabilities • Environmental literacy • Long-term career and entrepreneurial skills • COVID-19 relief Specific Actions In 2021, charitable contributions totaled $32.4MM. Dow provided 888 grants in 2021 to 653 partner organizations, and 50% of Dow employees reported volunteering. The charitable organizations that received Dow funding last year reported on priority impacts. Investment highlights from 2021 include: • $350,000 committed for new ALL IN ERG Fund projects to promote equity, inclusion and diversity. • 8 Business Impact Fund projects totaling $2MM awarded for shared value projects. • New STEM partnership with Teach for All initiated with $300,000 grant. Additionally, the Global Employee Relief Fund supported employees and their families through Hurricane Ida, Hurricane Nicholas and flooding in India. In 2021, Dow launched a Community Opinion and Needs Assessment initiative, designed to further inform Dow’s approach with data-based and objective insights into the needs of strategic Dow communities (defined as cities near large Dow manufacturing facilities).

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