In the interest of confidentiality and competitiveness, Dow does not report ratios based on individual compensation at the country level. 102-41 Collective bargaining agreements Approximately 15% of Dow’s workforce was covered by collective bargaining agreements in 2020. 102-42 Identifying and selecting stakeholders 166-169 102-43 Approach to stakeholder engagement 166-169 102-44 Key topics and concerns raised 165, 166-169 102-45 Entities included in the consolidated financial statements Consolidated subsidiaries are listed in Exhibit 21 of the Dow Inc. Annual Report on Form 10-K for the year ended December 31, 2020, filed with the SEC on February 5, 2021.