This report covers the reporting year 2024, spanning January 1 to December 31, and draws from our double materiality assessment conducted in 2024. Financial figures are reported in US dollars ($) and UAE dirhams (AED). The reporting boundary for sustainability performance data encompasses all ADNOC subsidiaries, where we hold responsibility for setting and enforcing standards. It covers all aspects of our operations where we maintain 100% operational control. It excludes Borouge Pte joint venture activities outside the UAE and all Fertiglobe operations, both within and outside the UAE9 . In 2024, ADNOC introduced XRG P.J.S.C, which is included in the boundary of this report. The reporting boundaries remain consistent with prior years’ reporting unless stated otherwise, with specific boundary details provided in footnotes to support data. This report has been prepared with consideration of leading environment, social and governance frameworks, standards and guidelines. It has been developed with reference to the Global Reporting Initiative (GRI) Standards 2021. It seeks to apply the following GRI reporting principles. This report draws guidance from International Petroleum Industry Environmental Conservation Association (IPIECA) guidelines. Moreover, we support the Ten Principles of the United Nations Global Compact (UNGC) on human rights, labor, environment and anti-corruption. Reporting guidelines Reporting boundaries GRI reporting principles Accuracy Balance Clarity Comparability Completeness Sustainability context Timeliness Verifiability About this report ADNOC’s 2024 Sustainability Report outlines our approach to embedding sustainability within our corporate strategy and operations, focusing on our most material sustainability topics. It highlights many of our ambitions, key initiatives, and performance, with a particular emphasis on our 2024 achievements. Through this report, we showcase how our commitment to sustainability principles drives long-term value creation for our stakeholders. 9 Both entities issue separate sustainability reports. 36