About this report ADNOC’s 2025 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 2025 achievements. Through this report, we showcase how our commitment to sustainability principles drives long-term value creation for our stakeholders. Reporting guidelines This report has been prepared in line with established environmental, social and governance (ESG) frameworks, standards and guidelines. It has been developed with reference to the Global Reporting Initiative (GRI) Standards 2021 and also draws guidance from the IPIECA guidelines. Moreover, we support the Ten Principles of the United Nations Global Compact (UNGC) on human rights, labor, the environment and anti-corruption. GRI reporting principles Accuracy Balance Clarity Comparability Completeness Sustainability Context Timeliness Verifiability Reporting boundaries This report covers calendar year 2025 (January 1 to December 31) and draws from the review of our 2025 double materiality assessment (DMA). 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. The scope of this report includes ADNOC’s listed companies whose equity stakes were transferred to XRG P.J.S.C as part of an internal administrative restructuring, where ADNOC retains ultimate ownership and control through its 100% shareholding in XRG P.J.S.C (ADNOC Distribution, ADNOC Drilling, ADNOC Gas and ADNOC Logistics & Services). The reporting boundary does not currently extend to other XRG investments or portfolio companies. It excludes Borouge Pte joint venture activities outside the UAE and all Fertiglobe operations, both within and outside the UAE 1 . Where a KPI follows a different boundary, the boundary is noted in detail in the ESG data index. Financial figures are reported in US dollars ($) and UAE dirhams (AED). Internal validation and external assurance All figures in this report reflect 2025 performance as of December 31, 2025, unless noted otherwise. Some data may reflect rounded subtotals. The information presented is sourced from our internal reporting systems, where it is captured, recorded and subject to validation by reporting businesses and subject matter experts. The report has been approved by ADNOC’s Managing Director and Group CEO. EY has provided limited assurance on selected sustainability indicators in this report in accordance with international standards (see page 142). Any significant restatements of previously reported data are disclosed in the ESG data index section, with an explanation of the reason for the restatement and its impact, where applicable. 1 Borouge and Fertiglobe issue separate annual sustainability reports. 6
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