Company: OC
Filing Date: 2025-03-14
Form Type: DEF 14A
Source: 0001370946-25-000125
Chunk: 43

Company: Owens Corning
Filing Date: 2025-03-14
Form: DEF 14A
Chunk 43
---
              |
| Target    |     | 100 | %                        |     |     | 96%-100%       |
| Maximum   |     | 200 | %                        |     | 110 | %              |

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#### EMPHASIS ON VARIABLE PAY
88 % of our CEO’s and 74% of our other NEOs’ standard target compensation (base salary, target annual incentives, and target long-term incentives) is at-risk compensation directly contingent on performance. Actual annual incentives and long-term incentive awards are subject to the achievement of pre-established performance requirements and designed to align to stockholder value. Base salary and other fixed elements of compensation are essential to any compensation program and enable the recruitment and retention of top talent. However, we believe that variable compensation for our most senior executives should significantly outweigh base salaries.

Our 2024 NEO compensation reflects this philosophy. The following charts illustrate the target pay mix for our CEO and other NEOs for 2024. Note the significant portion of standard compensation that is at-risk and performance-based.

| CEO                 |     | 88%                    
 "At Risk" Compensation |     |             |
| 71%                 
 Long-Term Incentive |     | 17%                    
 Annual Incentive       |     | 12%         
 Base Salary |

| Other NEOs          |     | 74%                    
 "At Risk" Compensation |     |             |
| 53%                 
 Long-Term Incentive |     | 21%                    
 Annual Incentive       |     | 26%         
 Base Salary |

### HOW WE ASSESS PERFORMANCE

#### GOAL SETTING
Annually, the Committee establishes financial, strategic, and operational goals for the CEO related to three broad constituencies: stockholders, customers, and employees. The CEO’s goals are generally based upon the Company’s operations plan, which is reviewed by the Board.

Stockholder goals may include specific measurements of profitability, cash flow, capital efficiency, expense management, and outcomes related to sustainability and governance considerations. Customer goals may include new sources of revenue, geographic expansion, customer channel expansion, and new product development. Individual goals may include succession planning for key roles, improved workplace safety, improved leadership, and validation of program efficacy through external recognition.

We also believe it is important to embed compliance and risk management in all our business processes, including objective setting.

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