Sustainable land management principles

Strategic Actions to Deliver Net Nature Positive Results

• Protecting and Restoring Biodiversity: We will implement initiatives to protect rare, threatened or endangered species, restore degraded ecosystems and safeguard critical habitats.
• Sustainable Land Management: We will utilize our land resources strategically and sustainably, ensuring a positive contribution to important forest and wetland ecosystems. We will preserve high-value conservation areas and promote sustainable land-use practices.
• Community Engagement: We will collaborate with communities to drive conservation and land-management practices that respect indigenous rights and knowledge.
• Transparent Reporting: We will regularly report on our impact and progress towards our commitment to net nature-positive business.
• Continuous Improvement: We will partner with our suppliers, customers and stakeholders to advance nature-positive approaches throughout our value chain.

Sustainable Land Management: We recognize that future business success is dependent on a productive, resilient natural environment. Sustainable and strategic management of land resources is fundamental to Dow’s long-standing commitment to environmental stewardship.

Dow will positively impact nature through our commitments:

• Zero Net Deforestation: We will avoid clearing forested areas for industrial purposes. We will balance any necessary land-use changes with restoration or reforestation in proximal areas.
• Zero Net Conversion: We will endeavor to prevent permanent degradation of natural ecosystems where possible. We will balance any necessary land-use changes with intentional restoration, protection or acquisition in proximal areas.
• Zero Net Wetland Loss: We will prioritize protection of wetlands in our land stewardship strategy, preventing impact and minimizing disturbance where possible. We will balance any necessary impact with wetland creation or restoration in proximal areas.
• Protection of High Conservation Value Areas: We will safeguard areas with significant biodiversity, ecosystem services or cultural importance, including high carbon value forests and other ecologically complex areas. We will actively monitor our land portfolio for opportunities to enhance existing land to create high conservation value areas.
• Sustainable Sourcing: We will source from suppliers who adhere to our Supplier Code of Conduct, which requires that their operations do not contribute to deforestation. We will prioritize certified sustainable raw materials and work with suppliers to improve their practices.

Positioning for Future Value Creation

• Biodiversity Credit Position: As of 2025, neither the criteria nor the markets for high-quality biodiversity credits are sufficiently developed to provide an acceptable offset vehicle. As the infrastructure and governance of these credit structures mature, high quality biodiversity credits may become a meaningful part of Dow’s land use management strategy. In the meantime, Dow is evaluating the use of nature-based carbon credits as part of our Decarbonize and Grow strategy.