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ADOC SUSTAINABILITY REPORT 2024  MATERIAL TOPICS REQUIREMENT  Pages 23-25  OMISSION    REFERENCE NO.

                                                                                              GRI SECTOR
                      GRI
                                    DISCLOSURE
                                                         LOCATION OF DISCLOSURES/
                                                                                               STANDARD
                   STANDARD
                                  3-1 Process
                                  to determine
                                  material topics



                                                     20 material topics were identified in 2024.
                GRI 3: MATERIAL                      Page 24-27
                TOPICS 2021                          In comparison to the previous year, this
                                  3-2 List of        year few topics were renamed and slightly
                                  material topics    regrouped to reflect broader and more
                                                     strategic interpretations. This involved
                                                     consolidating similar topics, separating distinct
                                                     issues and incorporating emerging trends.


                ECONOMIC PERFORMANCE
                GRI 3: MATERIAL  3-3 Management      Page 61                                11.14.1
                TOPICS 2021       of material topics


                                  201-1 Direct       ADOC consider this information
                                  economic           proprietary and do not wish to report   11.14.2
                                  value generated    financial figures of ADOC (direct (EVG&D)
                                  and distributed    by project) separately as a single entity.


                GRI 201:
                ECONOMIC                             Senior management is defined as
                PERFORMANCE                          heads of department and above.
                2016              202-2 Proportion   ADOC’s definition of ‘local’
                                  of senior          refers to within the UAE.
                                  management hired   ADOC’s definition used for ‘significant   11.14.3
                                  from the local     locations of operation’ refers to AD Office,
                                  community          offshore sites and the Mussafah warehouse.
                                                     Considering the above definitions, the HR and
                                                     FA manager are hired from local community.



                                                     Pages 36-37 Community relations
                GRI 203:          203-1 Infrastructure  Page 37 Since 2023, a Procedure for
                INDIRECT          investments        Social Risk Management is in           11.14.4
                ECONOMIC          and services       place as an integral component of ADOC's
                IMPACTS 2016      supported          overall HSEIA process. There is a Social
                                                     Risk Management Team (SRMT) in ADOC.




                GRI 203:          203-2 Significant   Page 61 We support the local economic
                INDIRECT          indirect           development by creating employment     11.14.5
                ECONOMIC          economic impacts   opportunities and consuming
                IMPACTS 2016                         local products and services.


                PROCUREMENT PRACTICES
                GRI 204:          204-1 Proportion   ADOC’s definition of ‘local’
                PROCUREMENT       of spending on     refers to within the UAE.              11.14.6
                PRACTICES         local suppliers    Page 61 Local procurement
                2016                                 during 2024 was 96%




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