About the Report

Salik Company P.J.S.C. (‘Salik’ or ‘the Company’) presents its 2025 Sustainability Report, covering the calendar year from 1 January to 31 December 2025, unless stated otherwise. This report’s financial and non‑financial data correspond to Salik’s financial statements for the same period, reflecting the Company’s boundaries and reporting timeline. The Company does not own any subsidiaries, hold stakes, or have operational control in other legal entities. Accordingly, the sustainability disclosures presented in this report cover all activities that are fully consolidated within Salik’s financial statements and under its direct operational control, representing 100% of the Company’s consolidated revenues and operations.

This report complements our 2025 integrated annual report, which includes a dedicated section on Salik’s sustainability progress. Together, these reports consistently disclose our operational, financial, environmental, social, and governance performance. The 2025 integrated annual report is available on our website.

Approved by the Board of Directors, this report references the GRI 2021 Standards. It adheres to DFM’s Guide to ESG Reporting 2025 (refer to the Appendix for index tables). The report’s framework is grounded in our materiality assessment (see the Materiality Assessment section), underscoring Salik’s contributions toward the ‘UAE Green Agenda — 2030’, other national development programmes, and the United Nations Sustainable Development Goals (UN SDGs). As a United Nations Global Compact (UNGC) participant, Salik reported on its progress against the Ten Principles in its first Communication on Progress (CoP) report in 2025, reflecting its ongoing commitment to ethical business conduct and sustainable practices.

In 2025, the Company expanded its greenhouse gas assessment to include Scope 3 emissions (see Climate change and GHG Emissions for more details). The sustainability information presented in this report underwent an internal review by a multidisciplinary team to ensure data accuracy. As part of this process, some prior-period figures have been revised and recalculated to reflect improved methodologies and data. Where applicable, such restatements are clearly identified through footnotes and narrative notes in the relevant sections. The sustainability information presented in this report was independently verified by an external verification body to enhance transparency and strengthen the credibility of the Company’s disclosures (see the Independent Limited Assurance Statement section).

No statement in this document is intended to be nor may be construed as a profit forecast. Any statements made in this document which could be classed as ‘forward‑looking’ are based upon various assumptions, including management’s examination of historical operating trends, data contained in the Company’s records, and other data available from third parties. Although the Company believes these assumptions were reasonable when made, they are inherently subject to significant risks, uncertainties, and contingencies. Forward‑looking statements are not guarantees of future performance. Risks, uncertainties, and contingencies could cause the Company's actual results of operations, financial condition, and liquidity to differ materially from those expressed or implied by such forward‑looking statements. No representation or warranty is made that any of these forward‑looking statements or forecasts will come to pass or that any forecast result will be achieved. No reliance should be placed on any forward‑looking statement. We undertake no obligation to update any forward‑looking statements to reflect events or circumstances after the date of this communication.

Furthermore, no representation or warranty is made as to the accuracy, completeness, or reliability of the information contained in this document. The information, statements, and opinions provided herein do not constitute a public offer under any applicable legislation or an offer to sell or solicitation of an offer to buy Salik Shares. In the event of any discrepancy or error in the numbers presented in this document, the information provided in the official financial statements shall prevail. We do not accept any liability for errors or omissions in the information contained herein.

Feedback from internal and external stakeholders helps us improve our practices and performance. We invite you to contact Wassim El Hayek, Head of Investor Relations, at wassim.elhayek@salik.ae, for any questions or comments.