2025 Sustainability Report: 'Stronger Together'

Appendix: SASB Index

The index below maps DNOW’s disclosures to the Sustainability Accounting Standards Board (SASB) Standards for the two industries that best reflect the combined business:

Block-Bridge Oil & Gas Services (Code EM-SV)
Block-Bridge Multiline and Specialty Retailers & Distributors (Code CG-MR)

Disclosures outside the scope of these standards are included elsewhere in this report but are not referenced in this index.

As 2025 is the first reporting year following the acquisition of MRC Global, the reporting basis varies by metric during the integration period. Each disclosure is identified using one of the following reporting bases:

  • Combined – reflects the combined organization for 2025.
  • Separate – presents legacy DNOW and legacy MRC Global data separately where information was developed using different systems or methodologies.
  • Partial – reflects data covering only a portion of the combined organization. The applicable scope is described within the related disclosure.

Future reporting periods are expected to include fully consolidated disclosures.

Note on SASB: In 2022, the SASB Standards became part of the IFRS Foundation and are now maintained by the International Sustainability Standards Board (ISSB), together with the former TCFD and CDSB frameworks. DNOW continues to report in accordance with the SASB Standards because they remain relevant to the Company’s industry and investors and support year-over-year comparability. The Company will continue to monitor the evolution of ISSB Standards and applicable sustainability reporting requirements in the jurisdictions where it operates.

SASB Disclosure Index - Oil & Gas Services (Code EM-SV)


Code Metric Unit 2025 Disclosure Basis
Emissions Reduction Services & Fuel Management
EM-SV-110a.1 Total fuel consumed Gigajoules (GJ) 535,620 — all combusted fuel, including natural gas. Combined
Percentage renewable Percentage (%) 0.1% — unblended renewable fuels only. Combined
Percentage used in on-road equipment and vehicles Percentage (%) 71% Combined
Percentage used in off-road equipment Percentage (%) 2% Combined
EM-SV-110a.2 Discussion of strategy or plans to address air emissions-related risks, opportunities and impacts N/A See GHG Emissions, p. 28; Fleet and Fuel Efficiency, p. 29; Products with Purpose, pp. 31–34. Combined (narrative)
EM-SV-110a.3 Percentage of engines in service that comply with the highest level of emissions standards for non-road diesel engine emissions Percentage (%) Data not available. Combined
Water Management Services
EM-SV-140a.1 Total volume of water handled in operations Cubic meters (m3) 52,422 — Legacy MRC Global only. Legacy DNOW did not historically track water withdrawal. Partial
Percentage recycled Percentage (%) Data not available. Partial
EM-SV-140a.2 Discussion of strategy or plans to address water consumption and disposal-related risks, opportunities and impacts N/A As a distribution business, water use is limited primarily to sanitary purposes. DNOW is evaluating expanded water tracking and risk screening across the combined organization. See p. 28. Partial
Chemicals Management
EM-SV-150a.1 Volume of hydraulic fracturing fluid used Cubic meters (m3) N/A Combined
Percentage hazardous Percentage (%) N/A Combined
EM-SV-150a.2 Discussion of strategy or plans to address chemical-related risks, opportunities and impacts N/A DNOW does not use hydraulic fracturing fluid in its operations; chemical handling is managed under our HSE management system. See p. 38. Combined (narrative)
Ecological Impact Management
EM-SV-160a.1 Average disturbed land area per oil well site Hectares (ha) N/A Combined
Average disturbed land area per gas well site Hectares (ha) N/A Combined
EM-SV-160a.2 Discussion of strategy or plan to address risks and opportunities related to ecological impacts from core activities N/A Not applicable; DNOW does not operate well sites or conduct land-disturbing activities. Combined (narrative)
Workforce Health & Safety
EM-SV-320a.1 Total recordable incident rate (TRIR) Rate 0.63 — Legacy DNOW
0.95 — Legacy MRC Global		 Separate
Fatality rate Rate Zero, both organizations. Separate
Near miss frequency rate (NMFR) Rate Data not available. Separate
Total vehicle incident rate (TVIR) Rate 0.65 — Legacy DNOW
0.61 — Legacy MRC Global		 Separate
Average hours of health, safety and emergency response training for full-time employees Hours Data not available during the integration period as DNOW works to combine processes and systems. Separate
Average hours of health, safety and emergency response training for contract employees Hours Data not available during the integration period as DNOW works to combine processes and systems. Separate
EM-SV-320a.2 Description of management systems used to integrate a culture of safety throughout the value chain and project lifecycle N/A See Workforce Health & Safety, pp. 38-39. Combined (narrative)
Business Ethics & Payments Transparency
EM-SV-510a.1 Amount of net revenue in countries that have the 20 lowest rankings in Transparency International's Corruption Perception Index Percentage (%) of Total Revenue 0.01% — Legacy DNOW
0.0002% — Legacy MRC Global		 Separate
EM-SV-510a.2 Description of the management system for prevention of corruption and bribery throughout the value chain N/A See Ethics & Business Conduct, pp. 15-16. Combined (narrative)
Management of the Legal & Regulatory Environment
EM-SV-530a.1 Discussion of corporate positions related to government regulations and/or policy proposals that address environmental and social factors affecting the industry N/A See Management of Legal & Regulatory Environment, p. 19. Combined (narrative)
Critical Incident Risk Management
EM-SV-540a.1 Description of management systems used to identify and mitigate catastrophic and tail-end risks N/A See Risk Management, pp. 17-18. Combined (narrative)
Activity Metrics
EM-SV-000.D Total number of hours worked by all employees Hours 5,694,408 — Legacy DNOW
5,034,730 — Legacy MRC Global		 Separate

SASB Disclosure Index — Multiline and Specialty Retailers & Distributors (Code CG-MR)


Code Metric Unit 2025 Disclosure Basis
Energy Management
CG-MR-130a.1 Total energy consumed Gigajoules (GJ) 664,295 Combined
Percentage grid electricity consumed Percentage (%) 19.0% — percentage of total energy. Combined
Percentage renewable energy consumed Percentage (%) 0.2% — includes unblended renewable fuels and on-site solar; excludes renewable share of blended fuels. Combined
Data Security
CG-MR-230a.1 Description of approach to identifying and addressing data security risks N/A See Cybersecurity & Data Protection, pp. 20-21. Combined (narrative)
CG-MR-230a.2 Number of data breaches a Number 0 Combined
Percentage involving personally identifiable information (PII) Percentage (%) 0% Combined
Number of customers affected Number 0 Combined
Labor Practices
CG-MR-310a.1 Average hourly wage Dollars ($) Data not available. Combined
Percentage of in-store and distribution center employees earning minimum wage, by region Percentage (%) Data not available. Combined
CG-MR-310a.2 Voluntary turnover rate for in-store employees b Percentage (%) See Safety & Workforce data, p.60. Separate
Involuntary turnover rate for in-store employees b Percentage (%) See Safety & Workforce data, p.60. Separate
CG-MR-310a.3 Total amount of monetary losses as a result of legal proceedings associated with labor law violations Dollars ($) $0 — Legacy DNOW
Data not available. — Legacy MRC Global		 Separate
Workforce Diversity & Inclusion
CG-MR-330a.1 Percentage of gender and diversity group representation for management Percentage (%) See Safety & Workforce data, p.60. Separate
Percentage of gender and diversity group representation for all other employees Percentage (%) See Safety & Workforce data, p.60. Separate
CG-MR-330a.2 Total amount of monetary losses as a result of legal proceedings associated with employment discrimination Dollars ($) $0 — Legacy DNOW
Data not available. — Legacy MRC Global		 Separate
Product Sourcing, Packaging & Marketing
CG-MR-410a.1 Revenue from products third-party certified to environmental or social sustainability standards Dollars ($) Data not available. Combined
CG-MR-410a.2 Discussion of processes to assess and manage risks or hazards associated with chemicals in products N/A Chemical hazards in distributed products are managed through supplier qualification (p. 23), hazard communication and SDS programs under the HSE management system (p. 38) and compliance with applicable chemical regulations in the jurisdictions where products are sold. Combined (narrative)
CG-MR-410a.3 Discussion of strategies to reduce the environmental impact of packaging N/A See Sustainable Distribution & Fulfillment, p. 25. Combined (narrative)
Activity Metrics c
CG-MR-000.A Number of retail locations Number 259 Combined, as of 12/31/2025
Number of distribution centers Number 17 Combined, as of 12/31/2025
CG-MR-000.B Total area of retail space Square meters (m2) 489,862 Combined, as of 12/31/2025
Total area of distribution centers Square meters (m2) 191,368 Combined, as of 12/31/2025

a Breach defined as a confirmed incident resulting in unauthorized access to or disclosure of personal or Company data; DNOW experienced no such incidents in 2025.
b Split-level turnover data by role type is not available. Voluntary and involuntary turnover rates provided reflect company-wide metrics.
c Activity metrics reflect global branch and distribution center locations operating as of 12/31/2025. DNOW's approximately 300 total locations also include regional supercenters and corporate offices not classified as retail locations or distribution centers under this standard.