2021 Owens Corning Sustainability Report | Appendices | 367 GRI INDEX Appendix J DISCLOSURE NUMBER DESCRIPTION 2021 TEXT LOCATION PA G E NUMBER SDG TARGET LINKAGE 102-43 Approach to stakeholder engagement Stakeholder Management & Material Issues 34-40 102-44 Key topics and concerns raised Stakeholder Management & Material Issues 34-40 102-45 Entities included in the consolidated financial statements Form 10-K — 102-46 Defining report content and topic boundaries About the Report 288 102-47 List of material topics Stakeholder Management & Material Issues 34-40 102-48 Restatements of information About the Report 288 102-49 Changes in reporting About the Report 288 102-50 Reporting period About the Report 287 102-51 Date of most recent report About the Report 287 102-52 Reporting cycle About the Report 287 102-53 Contact point for questions regarding the report About the Report 292 102-54 Claims of reporting in accordance with the GRI Standards About the Report 287 102-55 GRI content index GRI Index 365-375 102-56 Reference to the External Assurance Report About the Report; Appendix F - Assurance Statements 292, 345 DISCLOSURE NUMBER DESCRIPTION 2021 TEXT LOCATION PA G E NUMBER SDG TARGET LINKAGE 103-1 Explanation of the material topic and its boundary See report sections for each material topic - 103-2 The management approach and its components See report sections for each material topic - 103-3 Evaluation of the management approach See report sections for each material topic - Management Approach