Our material sustainability topics Understanding our most relevant sustainability priorities is an important part of shaping a sustainability strategy that is both impactful and resilient. In 2024, ADNOC conducted its first comprehensive double materiality assessment (DMA) that was informed by existing standards and evolving global best practices. The assessment considered the impact of our activities on the economy, the environment and people (impact materiality), as well as the potential effect of sustainability-related risks and opportunities on our business performance (financial materiality). Reflecting input from a wide range of internal and external stakeholders, the assessment informs decisions we make across operations. We identified 16 material topics that we believe reflect the interests of our stakeholders, are strategically important to our business, and support our ability to create a positive impact across the value chain. During the 2025 reporting period, we reviewed the material topics from 2024 and determined that they remain unchanged. 26