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 STANDARD DISCLOSURE NUMBER DISCLOSURE TITLE 2025 RESPONSE GRI 101: Biodiversity 2024 101-2 Management of biodiversity impacts Protecting nature and biodiversity – Nature and biodiversity, page. 71 101-4 Identification of biodiversity impacts Protecting nature and biodiversity – Nature and biodiversity, page. 71 GRI 304: Biodiversity 2024 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside Protecting nature and biodiversity– Nature and biodiversity, page. 71 ESG data index, page. 128 304-3 Habitats protected Empowering lives – Helping our people achieve their full potential – Compensation and rewards, page. 83 GRI 305: Emissions 2016 305-4 GHG emissions intensity Advancing net zero, page. 50 ESG data index, page. 128 305-5 Reduction of GHG emissions Advancing net zero, page. 50 ESG data index, page. 128 305-6 Emissions of ozone- depleting substances ADNOC does not produce, import or export ozone-depleting substances (ODS), which are primarily used in refrigeration, air conditioning and fire suppression systems. We are phasing out ODS in alignment with national and international environmental goals. 305-7 Nitrogen oxides (NOX), sulfur oxides (SO X ),and other significant air emissions Protecting nature and biodiversity – Air quality, page. 61 ESG data index, page. 128 We estimate significant air emissions using a combination of industry standard emission factors and site specific data in line with established best practices in the oil and gas sector. Primary sources for emission factors include US EPA AP-42 for stationary combustion and industrial processes and EMEP/EEA Air Pollutant Emission Inventory Guidebook (2023) for mobile sources and equipment. Stoichiometric calculations are applied where appropriate, using fuel composition and flow rate data to estimate specific pollutants. Advanced monitoring systems included Predictive Monitoring Systems and Continuous Emissions Monitoring are in place. GRI 306: Effluents and Waste 2016 306-3 Significant spills Protecting nature and biodiversity – Spill prevention, page. 67 ESG data index, page. 128 MATERIAL TOPICS MATERIAL TOPICS 139 ADNOC Sustainability Report 2025 138