2 Our independence and quality management We have maintained our independence and confirm that we have met the requirements of the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants and have the required competencies and experience to conduct this assurance engagement. EY also applies International Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services engagements , which requires that we design, implement and operate a system of quality management including policies or procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. Description of procedures performed Procedures performed in a limited assurance engagement vary in nature and timing from and are less in extent than for a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. Our procedures were designed to obtain a limited level of assurance on which to base our conclusion and do not provide all the evidence that would be required to provide a reasonable level of assurance. Although we considered the effectiveness of management’s internal controls when determining the nature and extent of our procedures, our assurance engagement was not designed to provide assurance on internal controls. Our procedures did not include testing controls or performing procedures relating to checking aggregation or calculation of data within IT systems. A limited assurance engagement consists of making enquiries, primarily of persons responsible for preparing the Subject Matter and related information and applying analytical and other appropriate procedures. Our procedures included: • Engaged with the relevant internal functions, sampled Group Companies relevant teams, and other relevant stakeholders during the assurance exercise • Conducted testing and analysis to assess the accuracy and reliability of the reported data • Evaluated the design and implementation of relevant internal controls • Reviewed the scope, boundary, methodologies and assumptions utilized in estimating ADNOC’s GHG emission footprint/intensity for consistency and correctness of approach • Undertook analytical review procedures of the reported data related to the Subject Matter including testing outputs and selected conversions We also performed such other procedures as we considered necessary in the circumstances. 143 ADNOC Sustainability Report 2025