Company: OC
Filing Date: 2025-03-14
Form Type: DEF 14A
Source: 0001370946-25-000125
Chunk: 37

Company: Owens Corning
Filing Date: 2025-03-14
Form: DEF 14A
Chunk 37
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, compiled by the Consultant, enhances the Committee’s knowledge of trends and market practices. The Company did not select the companies that comprise any of these survey groups, and the component companies’ identities were not a material factor in our compensation analysis.

#### MARKET MEDIAN COMPENSATION
To help ensure that our compensation program is appropriately competitive, the Committee believes the target opportunity of each standard compensation element (base salary, annual incentive, and long-term incentive) should generally align with market median practices. As such, the compensation opportunities, when granted, correspond to the market median practices of peer companies with additional performance criteria that awards significant value only when the Company outperforms the targets set by the Committee.

Individual pay opportunities may fall above or below these targets based on the executive’s performance and the Committee’s discretion. In exercising its discretion, the Committee considers Company and individual performance, time in job and experience, job scope, and any other factors that it determines to be relevant and consistent with program objectives and stockholder interests.

### HOW WE STRUCTURE OUR COMPENSATION

#### PRINCIPAL ELEMENTS OF COMPENSATION
The following principal elements make up our NEOs’ compensation program:

| CASH COMPENSATION |     |                  |     | LONG-TERM INCENTIVES |     |                   |     | RETIREMENT                                               |
| Base Salary       |     | Annual Incentive |     | Restricted Stock     
 Units                |     | Performance Share 
 Units             |     | 401(k) Savings Plan                                      
 Non-Qualified Deferred Compensation and Restoration Plan |

32

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

### CASH COMPENSATION

#### BASE SALARY
Each year, the Committee reviews recommendations from the CEO regarding base salary adjustments for all executive officers, including the NEOs. The Committee has discretion to modify or approve the CEO’s base salary recommendations and the CEO does not participate in the Committee’s determination of his own base salary. 2024 base salary decisions were generally influenced by job scope and responsibilities, experience, tenure, individual performance, retention risk, gaps to market median pay practices and internal equity.

#### ANNUAL INCENTIVE
Annual incentives are delivered through the annual Corporate Incentive Plan (“CIP”). Funding under the 2024 CIP for all NEO awards was determined based on performance as measured against corporate and individual performance goals. Incentive awards for the NEOs are based 75% on corporate performance measures and 25% on individual performance