1 ERNST & YOUNG MIDDLE EAST ( ABU DHABI BRANCH) P.O. Box 136 Nation Towers, Tower 2, Floor 27 Corniche Road West Emirate of Abu Dhabi United Arab Emirates Tel: +971 2 417 4400 +971 2 627 7522 Fax: +971 2 627 3383 abudhabi@ae.ey.com https://www. ey.com C .L. No. 1001276 Independent practitioner’s assurance report ABU DHABI NATIONAL OIL COMPANY (ADNOC) P.J.S.C Scope We have been engaged by ADNOC to perform a ‘ Limited Assurance ’ , as defined by International Standards on Assurance Engagements, here after referred to as “ the engagement ” , to report on ADNOC ’s sustainability metrics in Annex A ( the “Subject Matter” ) contained in ADNOC ’s ( the “Company’s” ) 2025 Sustainability Report for the year ended December 31, 2025 ( the “Report”) . Other than as described in the preceding paragraph, which sets out the scope of our engagement, we did not perform assurance procedures on the remaining information included in the Report, and accordingly, we do not express a conclusion on this information. Criteria applied by ADNOC In preparing the sustainability metrics in Annex A, ADNOC applied the Global Reporting Initiative (GRI) Standards ( the “ Criteria ” ). ADNOC ’s responsibilities ADNOC ’s management is responsible for selecting the Criteria, and for presenting the sustainability metrics in Annex A in accordance with that Criteria, in all material respects. This responsibility includes establishing and maintaining internal controls, maintaining adequate records and making estimates that are relevant to the preparation of the subject matter, such that it is free from material misstatement, whether due to fraud or error. EY’s responsibilities Our responsibility is to express a conclusion on the presentation of the Subject Matter based on the evidence we have obtained. We believe that the evidence obtained is sufficient and appropriate to provide a basis for our limited assurance conclusions. We conducted our engagement in accordance with the International Standard on Assurance Engagements (ISAE 3000), the international standard on Sustainability Assurance (ISSA 5000), General Requirements on Sustainability Assurance and the Accountability AA1000 Assurance Standard (AA1000AS) , and the terms of reference for this engagement as agreed with ADNOC on May 13, 2026.Those standards require that we plan and perform our engagement to express a conclusion on whether we are aware of any material modifications that need to be made to the Subject Matter in order for it to be in accordance with the Criteria, and to issue a report. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risk of material misstatement, whether due to fraud or error. 142