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. 2 Our independence and quality management We have maintained our independence and confirm that we have met the requirements of the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants and have the required competencies and experience to conduct this assurance engagement. EY also applies International Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services engagements , which requires that we design, implement and operate a system of quality management including policies or procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements. Description of procedures performed Procedures performed in a limited assurance engagement vary in nature and timing from and are less in extent than for a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had a reasonable assurance engagement been performed. Our procedures were designed to obtain a limited level of assurance on which to base our conclusion and do not provide all the evidence that would be required to provide a reasonable level of assurance. Although we considered the effectiveness of management’s internal controls when determining the nature and extent of our procedures, our assurance engagement was not designed to provide assurance on internal controls. Our procedures did not include testing controls or performing procedures relating to checking aggregation or calculation of data within IT systems. A limited assurance engagement consists of making enquiries, primarily of persons responsible for preparing the Subject Matter and related information and applying analytical and other appropriate procedures. Our procedures included: • Engaged with the relevant internal functions, sampled Group Companies relevant teams, and other relevant stakeholders during the assurance exercise • Conducted testing and analysis to assess the accuracy and reliability of the reported data • Evaluated the design and implementation of relevant internal controls • Reviewed the scope, boundary, methodologies and assumptions utilized in estimating ADNOC’s GHG emission footprint/intensity for consistency and correctness of approach • Undertook analytical review procedures of the reported data related to the Subject Matter including testing outputs and selected conversions We also performed such other procedures as we considered necessary in the circumstances. 143 ADNOC Sustainability Report 2025 142