Company: OC
Filing Date: 2025-03-14
Form Type: DEF 14A
Source: 0001370946-25-000125
Chunk: 23

Company: Owens Corning
Filing Date: 2025-03-14
Form: DEF 14A
Chunk 23
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 MPLX as an extension of her senior executive role with MPC and not as separate outside board service because her responsibilities substantially overlap and require minimum extra work to her current responsibilities at MPC. In addition, Ms. Mannen attended all meetings of the Board and the committees on which she served during 2024. Accordingly, our Board does not believe that Ms. Mannen’s other commitments limit her ability to devote sufficient time and attention to her duties as a director of the Company. Pursuant to the Company’s overboarding policy, the Governance and Nominating Committee reviewed Ms. Mannen’s board commitments and the Governance and Nominating Committee recommended to the Board that it is appropriate for Ms. Mannen to continuing serving on the Board, which the Board approved.

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T a b l e o f C o n t e n t s

| THE AUDIT COMMITTEE                                                                                 |
| Maryann Mannen(Chair)|  Michelle Collins  |  Adrienne Elsner  |  Paul Martin  |   W. Howard Morris* |
| RESPONSIBILITIES                                                                                    |

The Audit Committee is responsible for preparing the Audit Committee report required by SEC rules and assisting the Board in fulfilling its legal and fiduciary obligations with respect to matters involving the accounting, auditing, financial reporting, internal control, and legal compliance functions of the Company, including assisting the Board’s oversight of:

• the integrity of the Company’s financial statements;

• the Company’s compliance with legal and regulatory requirements;

• the Company’s independent registered public accounting firm’s qualifications and independence; and

• the performance of the independent registered public accounting firm and the Company’s internal audit function.

The Board has determined that directors Mannen, Collins, Elsner, and Morris are qualified as audit committee financial experts within the meaning of SEC regulations and that directors Mannen, Collins, Elsner, Martin, and Morris are financially literate within the meaning of the NYSE listing standards. All directors serving on the Audit Committee are independent.

* Mr. Morris’ term will expire at the Annual Meeting due to his decision not to stand for re-election.

| AUDIT COMMITTEE REPORT |

The Audit Committee has reviewed and discussed the audited financial statements of the Company contained in the Annual Report on Form 10-K with management. The Audit Committee has discussed with PricewaterhouseCoopers LLP the matters required to be discussed by the applicable requirements of the Public Company Accounting Oversight Board (“PCAOB”) and the SEC. The Audit Committee has also received the written disclosures and the letter