2021 Owens Corning Sustainability Report | Our Approach | Compliance and Beyond | 76 COMPLIANCE PERFORMANCE Environmental Control Owens Corning defines significant environmental actions as those in which the total cost of fines or penalties are equal to or greater than $100,000 USD. There are no significant environmental actions to report for 2021. The company has not experienced a material adverse effect on our capital expenditures or competitive position as a result of environmental control legislation and regulations. Operating costs associated with environmental compliance were approximately $42 million in 2021. We continue to invest in equipment and process modifications to remain in compliance with applicable environmental laws and regulations. Regulatory activities of particular importance include those addressing air pollution, water pollution, waste disposal, and chemical control. Over the next two to five years, we expect passage and implementation of new laws and regulations specifically addressing climate change, toxic air emissions, ozone-forming emissions, and fine particulate matter. New air pollution regulations could impact our ability to expand production or construct new facilities in certain regions in North America and around the world. We continue to monitor these potential impacts on our manufacturing operations and ensure that we have evaluated any new laws, regulations, and/or activities that could potentially have a material adverse effect on our current operations, financial condition, or long-term strategy. In support of these efforts, we continue to make progress in the reduction of our footprint globally. Owens Corning is involved in remedial response activities and is responsible for environmental remediation at a number of sites, including certain currently owned or formerly owned plants. These responsibilities arise under a number of laws, including, but not limited to, the federal Resource Conservation and Recovery Act (RCRA), and similar state or local laws pertaining to the management and remediation of hazardous materials and petroleum. The company has also been named a potentially responsible party under the United States Federal Superfund law, or state equivalents, at a number of disposal sites. We became involved in these sites as a result of government action or in connection with business acquisitions. At the end of 2021, Owens Corning was involved with a total of 22 sites worldwide, including nine Superfund sites and 13 owned or formerly owned sites. None of the liabilities for these sites are individually significant to Owens Corning. On December 31, 2021, the company had an accrual totaling $6 million for these liabilities. Changes in required remediation procedures, timing of those procedures at existing legacy sites, or discovery of contamination at additional sites could result in material increases to our environmental obligations. Significant Spills Owens Corning acknowledges that releases, spills, or disposal of wastes and other substances by our operations could have negative environmental impacts. As part of Storm Water Pollution Prevention and Spill Prevention Countermeasure and Control in the U.S., and according to local legal requirements, we train our employees on best practices for avoiding and addressing spills. Response procedures for managing spills, as well as other emergencies, are in place for our facilities. In the event of an incident, we recognize our responsibility to complete environmental remediation, maintain remediated sites, and provide funding support at multiparty disposal facilities. Owens Corning has had zero significant spills since 2013. 2018 2019 2020 2021 Number of spills 0 0 0 0 Total volume of spill (cubic meters) 0 0 0 0