Our Approach (GRI 102-49)

Dow has a long history of comprehensive reporting on our sustainability performance. Fromour first report in 2003 to staying up to date on the frameworks that our stakeholders valuetoday, we have aimed to provide transparent disclosures as a tool for engagement with ourcustomers, shareholders, employees and community members.

2020 Reporting and Disclosures

Our primary framework remains the GRI Standards. We prepared and presented our report in accordance with the GRI Standards Comprehensive option and engaged Deloitte to perform a review engagement on management’s assertion related to the ESG disclosures referenced in the Global Reporting Index (GRI) Content Index as of, and for the year ended, December 31, 2020. Deloitte’s letter can be found on page 197 of this report.

We have included disclosures on our climate-related performance and strategies in accordance with the recommendations of the Task Force on Climate-related Financial Disclosures (TSFD). Dow made our initial commitment in June 2017 to the TCFD and intends to fully adopt the recommendations in next year’s reporting cycle.

We have included reference to the World Economic Forum’s (WEF) Stakeholder Capitalism Metrics. In January 2021, Dow committed, along with other WEF International Business Council (IBC) members, to these metrics and to support initiatives toward consolidation of sustainability reporting standards. Our disclosure this year consists of mapping the core Stakeholder Capitalism Metrics against our existing disclosures.


Analyst Data Summary 1, 2

Environmental

Energy

Water

Social

Health & Safety