Ethics and compliance assessment and monitoring We conduct periodic compliance risk assessments to identify, evaluate and update ethics and compliance risks in our business activities and to assess the effectiveness of existing controls and risk mitigation plans, as required. These assessments help us evaluate adherence to compliance obligations and the compliance program as well as the effectiveness of the ethics and compliance program across the ADNOC Group. We work collaboratively with our partners, suppliers, customers and government entities to promote high standards of integrity and transparency. Our approach to preventing and addressing corruption, both internally and through engagement with third parties, reflects our company values. All our suppliers, customers and other third parties who work with us are subject to sanctions exposure risk assessments as part of our integrity due diligence process. As ADNOC grows, we continue to evolve our ethics and compliance approach and supporting systems. In 2025, we updated the ONE Compliance platform, our disclosure system for conflicts of interest, gifts and hospitality, to improve transparency, consistency and assurance across the organization. Key enhancements include an improved user interface with intuitive navigation, streamlined disclosure workflows to support more consistent and efficient submission and review and automated, risk based processes to improve compliance accuracy. Mandatory risk-assessment questions support early identification of potential risks and appropriate mitigation measures. Raising concerns ADNOC Group is committed to an open and transparent culture in which everyone is empowered to speak up and report concerns in a manner that is legitimate, fair and equitable. This includes employee engagement surveys, ad hoc workers’ committees, targeted contractor helplines, a direct line to the Group Compliance team via a dedicated phone contact number and mailbox, and an anonymous whistleblowing helpline (Takallam, which means ‘to speak’ in Arabic) operated by an independent third party on our behalf. The whistleblowing line is available 24/7 to employees, contractors, other third parties and the general public in English, Arabic and other languages. All concerns are handled in strict confidence. In accordance with the ADNOC Group Whistleblowing and Non-Retaliation Standard, we strictly prohibit retaliation of any kind against anyone who reports a business ethics concern in good faith or cooperates with an investigation. We have policies and processes to resolve issues identified through Takallam or via other channels. We are committed to ensuring that concerns or grievances are investigated impartially and free from attempts by interested parties to influence the outcomes. Any remedial measures are based on fairness, equality and procedural transparency. In 2025, 879 matters were raised through Takallam. These matters were internally reviewed and, appropriate action was taken where necessary. Identified gaps or areas for improvement were shared with the respective departments for implementation. This reflects ongoing efforts to strengthen awareness and encourage reporting through targeted awareness sessions, compliance check-ins and enhancements to the Takallam platform. Training and awareness ADNOC employees must complete mandatory annual training on the Code of Conduct, including anti-bribery and corruption policies, standards and other related Group policies and procedures. Employees also complete an annual compliance declaration confirming their understanding of and compliance with the Code of Conduct and other policies. In 2025, 99.7% of all employees assigned to complete the online annual Code of Conduct training and declaration successfully fulfilled this requirement. In addition, we regularly deliver mandatory ethics and compliance training for employees to reinforce awareness and consistent application of ADNOC’s standards. Mandatory training topics in 2025 included conflicts of interest, gifts and hospitality, information protection, and the importance of speaking up without fear of retaliation. Training also covered specific subject areas, such as anti-bribery and anti-corruption, sanctions and export controls, avoiding market abuse and anti-money laundering. Targeted high-risk employee groups also completed mandatory training on competition law. These mandatory trainings support a strong culture of integrity, accountability and responsible business conduct. Throughout the year, we provide compliance updates for our business lines and deliver compliance inductions for new joiners. We present targeted, role-based sessions and topic-specific trainings on key ethics and compliance areas, offering in-person, virtual and e-learning options to support broad and effective reach. Conflicts of interest ADNOC’s Conflict of Interest Standard applies to all employees. Employees have a duty to disclose a potential, actual or perceived conflict of interest, including internal or external relationships or interests that could impair objectivity or lead to perceived bias. Once a conflict is reported, we apply individualized controls to manage potential risks, as appropriate. As part of the annual compliance declaration, employees confirm the status of any conflicts they may have. Gifts and hospitality ADNOC’s Gifts and Hospitality Standard ensures that all gifts and hospitality offered or received by employees are modest, legal and appropriate. Employees are required to disclose and seek approval for gifts or entertainment above certain thresholds or involving government officials. 119 ADNOC Sustainability Report 2025 HOW WE OPERATE KEEPING OUR PEOPLE SAFE ADVANCING NET ZERO EMPOWERING LIVES SUSTAINABILITY AT ADNOC ABOUT ADNOC PROTECTING NATURE AND BIODIVERSITY 118