© SCS Global Services Page 4 of 5 Impact: Owens Corning has established pro cesses for identifying, monitoring, measuring, evaluating, and managing their most material impacts. For example, Owens Corning measures impact through the company’s contributions to overall economic development and prosperity in communities and regions where they operate, including the measurement of local employment and community development initiatives. The company also considers their material environmental impacts by measuring and setting goals for reducing energy consumption, greenhouse gas emissions, water consumption , and waste. As an example, Owens Corning has set and is tracking the following 2030 environmental topics with a 2018 baseline. Topic Description 2030 R eduction Goal Current Progress Water High Water -Stress Sites Water Withdrawal Intensity 50% 20% All Other Sites Water Withdrawal Intensity Remain flat or reduce 16% Energy 2030 Renewable Electricity 100% 51% 2030 Energy Efficiency 20% 2% Waste Waste /Byproducts Repurposed or Recycled 100% 62% Waste /Byproducts Generated Intensity 50% 17% GHG Scope 1 & 2 GHG 50% 12% Scope 3 GHG 30% 8% Air VOC Emissions Intensity 50% 18% PM2.5 Emissions Intensity 50% 14% Conclusions Based on the methodology and activities performed within the scope of this assessment, nothing has come to our attention that is materially misstated. Specified key performance indicators have been found to be accurate based on our assurance procedures wh ich are in line with AA1000 V3 (2020) and AccountAbility’s Principles (2018). This conclusion reduces the risk of error but does not reduce the risk to zero. Observations & Recommendations As with previous years SCS found that HCFC emissions were included in 2021 Scope 1 emissions. These emissions are not covered by the Kyoto Protocol GHG emissions and the WRI Greenhouse Gas Protocol states that these emissions should be reported as “Optional Emissions” outside of Scope 1 reporting. It is therefore noted that the Scope 1 emissions reported herein include current and historical HCFC emissions back to the base year instead of being reported separately as “Optional Emissions” under WRI requirements. 2021 Owens Corning Sustainability Report | Appendices | 348 ASSURANCE STATEMENT Appendix F