STANDARD DISCLOSURE NUMBER DISCLOSURE TITLE 2025 RESPONSE GRI 3: Management of Material Topics 2021 3-1 Process to determine material topics Sustainability at ADNOC - Our material topics, page. 26 3-2 List of material topics Sustainability at ADNOC - Our material topics, page. 26 3-3 Management of material topics Included in the specific sections GRI 201: Economic Performance 2016 201-1 Direct economic value generated and distributed Empowering lives – In-Country value program, page. 79 ESG data index, page. 128 201-2 Financial implications and other risks and opportunities due to climate change How we operate – Climate change risk management and resilience, page 114 201-3 Defined benefit plan obligations and other retirement plans Empowering lives – Helping our people achieve their full potential – Compensation and rewards, page. 83 GRI 204: Procurement Practices 2016 204-1 Proportion of spending on local suppliers Empowering lives – In-Country Value program, page. 79 How we operate – Responsible sourcing, page. 122 ESG data index, page. 128 GRI 205: Anti-corruption 2016 205-2 Communication and training about anti- corruption policies and procedures How we operate – Ethics and compliance assessment and monitoring, page. 119 GRI 302: Energy 2016 302-1 Energy consumption within the Organization Advancing net zero, page. 50 ESG data index, page. 28 GRI 303: Water and effluents 2016 303-1 Interactions with water as a shared resource Protecting nature and biodiversity – Water management, page. 63 303-2 Management of water discharge-related impacts Protecting nature and biodiversity – Water management, page. 63 ESG data index, page. 128 303-3 Water withdrawal Protecting nature and biodiversity – Water management, page. 63 303-4 Water discharge Protecting nature and biodiversity – Water management, page. 63 ESG data index, page. 128 303-5 Water consumption Protecting nature and biodiversity – Water management, page. 63 ESG data index, page. 128 MATERIAL TOPICS 138
Sustainability Report 2025: Delivering Responsibly Page 129 Page 131