Company: OC
Filing Date: 2025-03-14
Form Type: DEF 14A
Source: 0001370946-25-000125
Chunk: 36

Company: Owens Corning
Filing Date: 2025-03-14
Form: DEF 14A
Chunk 36
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 to modify or approve the Consultant’s compensation, determine the nature and scope of its services, evaluate its performance, terminate the engagement, and hire a replacement or additional consultant at any time.

### COMPETITIVE POSITIONING

#### PEER GROUP
The Committee utilizes a peer group of 16 companies when assessing the competitiveness of executive compensation and the appropriateness of compensation program design. These companies are in the building materials industry, serve related markets, or use manufacturing processes similar to the Company, and have size (measured in annual sales, market capitalization or number of employees) or complexity comparable to the Company.

The peer group for 2024 compensation decisions (which was unchanged from 2023) was comprised of the following companies:

| A.O. Smith Corporation           |     | Masco Corporation            |
| Ball Corporation                 |     | Mohawk Industries, Inc.      |
| Celanese Corporation             |     | O-I Glass, Inc.              |
| Eastman Chemical Company         |     | PPG Industries, Inc.         |
| Fortune Brands Innovations, Inc. |     | RPM International Inc.       |
| Greif, Inc.                      |     | Stanley Black & Decker, Inc. |
| Lennox International Inc.        |     | The Sherwin-Williams Company |
| Louisiana-Pacific Corporation    |     | Trane Technologies           |

Upon the acquisition of Masonite in mid-2024, the Committee conducted a full review of the compensation peer group to help ensure it remained an effective measure of the companies to which we compare ourselves. The primary selection criteria were publicly traded and/or publicly filing companies in the building materials industry with annual revenue comparable to the Company. Additional criteria included market capitalization, non-U.S. revenue, total assets, and number of employees. Upon this review and effective January 1, 2025, the Committee added Builders FirstSource, Inc., Carrier Global Corporation, Johnson Controls International plc and UFP Industries, Inc. as peer companies. In addition, the Committee removed A.O. Smith Corporation, Greif, Inc. and Louisiana-Pacific Corporation as peer companies. These changes promote a better balance of the company size/revenue, industry, global scope, and manufacturing footprint among the peer group as a whole and helps maintain the peer group as an effective measure of our competitors for executive talent.

While compensation data from the peer group serves as comparison data, the Committee supplements this information with data from compensation surveys covering general industry companies of similar size based on annual sales. This additional data