© SCS Global Services Page 3 of 5 § Owens Corning’s Report was found to conform with the Consolidated Set of GRI Sustainability Reporting Standards (2020) . Adherence to the AA1000 Principles Based on the methodology and activities performed we have found that Owens Corning’s Report and specified key performance indicators are in adherence to AA1000 V3 (2020) and AccountAbility’s Principles Standard (2018). A summary of our conclusions and evidence follows: Inclusivity: Based on the information gathered from management interviews, 2019 materiality assessment white paper and other provided documents, it was observed that Owens Corning has continued to seek stakeholder parti cipation. Owens Corning has processes in place for engaging with a range of key stakeholders, including employees, members, suppliers, providers, and community partners. Some of the ways the company engages the stakeholders includes interviews, workshops and surveys . Additionally, Owens Corning conducts an employee engagement survey every two years. The employee engagement survey, “ DJSI 3.5.7 Trend of Employee Engagement” , is verified annually by SCS Global Services as part of our review and assurance of DJ SI indices. Materiality: With reference to the 2019 Materiality assessment white paper, it was observed that Owens Corning followed a clear process for identifying business risks which was informed by engagement with stakeholders, peer performance, eme rging issues and trends and financial considerations. The result of this assessment demonstrates a schematic process for identifying and prioritizing material topics based on stakeholder preferences and impact . In 2021 Owens Corning prepared an addendum, “Steps for the Full Consideration of Acquisitions on Owens Corning Materiality ” , to allow for the consideration of new acquisitions as they relate to the Owens Corning materiality process . Th is addendum further demonstrates how future changes to the organizations operations through acquisition might trigger an update to their material topics. The 2021 sustainability report addresses the range of social and economic issues of concern that Owens Corning identified as being of highest material importance in the materiality assessment. Responsiveness: Owens Corning is respo nsive to issues identified by their stakeholders through the development of policies, procedures, goals, objectives, and key performance indica tors reported in their annual sustainability report . The audit team tested all internal and third -party managed mechanisms for capturing complaints, reporting of safety violations, supplier and customer helplines, etc. and they were active and responsive. Owens Corning also communicates with employees on a variety of sustainability issues through team meetings, an annual employee engagement survey, email communication, noticeboards, and the corporate intranet. 2021 Owens Corning Sustainability Report | Appendices | 347 ASSURANCE STATEMENT Appendix F