REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 182 Dow Disclosures – GHG Protocol Disclosure Report Scope 1 Emissions by GHG GHG Emissions 2021 Scope 1 (MT) 2021 Scope 1 Total (MT CO 2 e) 2020 Scope 1 (Base Year) Total (MT CO 2 e) Carbon Dioxide 27,470,000 27,470,000 27,630,000 Methane 19,000 570,000 1 519,000 1 Nitrous Oxide 580 159,000 251,000 HFCs 60 94,000 85,000 1 Assumes all methane emissions are “fossil” and uses associated emissions factors provided in the IPCC AR6 report. Conservative method as non-fossil methane emissions has a lower GWP factor. Note: Numbers are rounded for reporting purposes. Dow does not have emissions of PFCs, SF 6 , or NF 3 . Speciated emissions data is not available for Scope 2 accounting as suppliers provide the data to Dow in carbon dioxide equivalents. Dow will continue to work with suppliers to improve the information provided so the data can be reported in future reports. To include a complete and comparable emissions disclosure relevant to users of this information, Dow will continue to work with suppliers to improve the information provided so that speciated emissions data can be reported for both market-based and location-based Scope 2 accounting in future reports. Scope 3 Emissions by Activity Category (Millions of Metric Tons CO 2 e) 2021 2020 Amount Change 2021/2020 % Change 2021/2020 Category 1: Purchased Goods & Services 39.65 38.17 +1.48 3.88% Category 2: Capital Goods 1.97 1.76 +0.21 11.93% Category 3: Fuel & Energy Related Activities 5.22 4.75 +0.47 9.89% Category 4: Upstream Transportation & Distribution 1 2.01 4.14 -2.13 -51.45% Category 5: Waste Generated in Operations 1.04 1.75 -0.71 -40.57% Category 6: Business Travel 0.0045 0.0051 -0.0006 -11.76% Category 7: Employee Commuting 0.051 0.046 +0.0049 10.61% Category 8: Upstream leased Assets 0.014 0.017 -0.0029 -17.47% Category 9: Downstream Transportation & Distribution 1 Category 10: Processing of Sold Products 2 Category 11: Use of Sold Products 11.13 6.44 +4.69 72.83% 3 Category 12: End-Of-Life Treatment of Sold Products 11.96 7.27 +4.69 64.51% 4 Category 13: Downstream Leased Assets 5 0 0 0.00 0 Category 14: Franchises 5 0 0 0.00 0 Category 15: Investments 4.59 4.92 -0.33 -6.71% 1 Emissions from Category 9: Downstream Transportation & Distribution have been re-aligned to Category 4: Upstream Transportation & Distribution to comply with the GHG Protocol. 2 Dow is currently developing a methodology to report this category in the future. 3 The increase in emissions in category 3.11 was primarily tied to the growth in sales of hydrocarbon-based byproducts from Dow’s manufacturing processes that are used in fuel by downstream customers. In addition, we included a carbon black feed in this category, which contributed a small but significant increase in downstream emissions. 4 The End-of-Life emissions in category 3.12 are due to an increase in revenue, which was used as a proxy to estimate the end-of-life emissions for sold products. 5 Dow does not currently have any downstream leased assets or franchises therefore these categories are not relevant for Scope 3 accounting.