2021 Owens Corning Sustainability Report | Appendices | 366 GRI INDEX Appendix J DISCLOSURE NUMBER DESCRIPTION 2021 TEXT LOCATION PA G E NUMBER SDG TARGET LINKAGE 102-23 Chair of the highest governance body Board Leadership 52 #16 Peace, Justice and Strong Institutions 102-24 Nominating and selecting the highest governance body Board Leadership 52 #5 Gender Equality #16 Peace, Justice and Strong Institutions 102-25 Conflicts of interest Board Leadership 54 #16 Peace, Justice and Strong Institutions 102-26 Role of highest governance body in setting purpose, values, and strategy Board Leadership 51-53 102-27 Collective knowledge of highest governance body Board Leadership 51, 53 #4 Quality Education 102-28 Evaluating the highest governance body’s performance Board Leadership 53 102-29 Identifying and managing economic, environmental, and social impacts Board Leadership; Risk Management 52, 57-64 #16 Peace, Justice and Strong Institutions 102-30 Effectiveness of risk management processes Risk Management 57-64 102-31 Review of economic, environmental, and social topics Risk Management 61-64 102-32 Highest governance body’s role in sustainability reporting Board Leadership 53 102-33 Communicating critical concerns Board Leadership; Human Rights & Ethics 55, 282 102-34 Nature and total number of critical concerns Human Rights & Ethics 282 102-35 Remuneration policies Board Leadership 55 102-36 Process for determining remuneration Board Leadership; 2022 Proxy Statement 55 102-37 Stakeholders’ involvement in remuneration Board Leadership; 2022 Proxy Statement 55 #16 Peace, Justice and Strong Institutions 102-38 Annual total compensation ratio Employee Experience; 2022 Proxy Statement 211 102-39 Percentage increase in annual total compensation ratio Employee Experience 211 102-40 List of stakeholder groups Stakeholder Management & Material Issues 34-40 102-41 Collective bargaining agreements Employee Experience; Living Safely; Human Rights & Ethics 213, 249, 277 #8 Decent Work and Economic Growth 102-42 Identifying and selecting stakeholders Stakeholder Management & Material Issues 34-40