ADNEC Group Social Impact Strategy

Social Impact strategy

April 2026

1

Acknowledgement Dear Reader,

Welcome to the ADNEC Group Social Impact Strategy. This document marks a significant milestone in our sustainability journey – one that moves beyond measuring what we do, to understanding and quantifying the difference we make in the lives of people, communities, and the broader ecosystem in which we operate.

Since our earliest steps in sustainability reporting, social impact has been woven into the fabric of how we think about growth. We have long recognized that ADNEC Group is more than a venue operator or events business. Every exhibition we host, every community we engage, every supplier we empower, and every employee we develop represents an opportunity to generate lasting social value. This strategy formalizes that recognition – translating years of social initiatives and commitments into a structured, measurable, and forward-looking framework.

Our social impact journey has been shaped by the millions of people who pass through our venues and events each year. We have prioritized building an inclusive workforce through our Emiratization programs, talent development initiatives, and commitments to gender balance and equal opportunity. We have invested in community resilience – forging partnerships with local organizations, opening our platforms to public programming, and ensuring that our growth creates shared value for Abu Dhabi's residents and neighborhoods. And we have extended our accountability beyond our direct operations, embedding social standards into our supply chain and holding our partners to the same expectations we hold ourselves.

This strategy builds on those foundations. It defines, for the first time, a clear and structured architecture for social impact at ADNEC Group – articulating our vision and pillars, mapping the social value we create across each of our business clusters, setting measurable targets aligned with our ESG timeline, and establishing the governance and measurement frameworks necessary to track and grow our impact over time.

Importantly, this document reaffirms our alignment with Abu Dhabi's and the UAE's broader social ambitions – including We the UAE 2031, the UAE Principles of the 50, the Abu Dhabi Economic Vision 2030, and the In-Country Value Program – as well as with global frameworks including the UN Sustainable Development Goals and the UN Guiding Principles on Business and Human Rights. Social impact is not a parallel agenda. It is central to who we are and how we grow.

As we move forward, we recognise that social impact is an evolving commitment – one that requires continuous learning, honest measurement, and genuine engagement with the people and communities we serve. We invite our employees, partners, suppliers, and stakeholders to join us in this journey, and we look forward to reporting our progress with transparency and accountability in the years ahead.

ESG and Sustainability Team ADNEC Group

2

Content 01 | Social Impact Vision and Strategic Intent 02 | Definition of Social Impact for ADNEC 03 | Social Impact Pillars 04 | Stakeholder impact map 05 | Cluster-Specific Social Impact Pathways

06 | Social Impact Model 07 | Social Impact baseline - 2024 08 | Social Impact Targets 09 | Implementation roadmap 10 | Governance

11 | Measurement and Data Collection Framework 12 | Integration with ESG reporting 13 | Management of Negative Social Impacts 14 | Communication and transparency Appendix

3

1 | Social Impact Vision and Strategic Intent

4

Our Social Impact Ambition ADNEC Group aims to generate measurable, inclusive value by connecting communities, creating economic opportunity, advancing knowledge, and formalizing impact strategy.

ADNEC Group is not merely a venue operator or events business. It is a platform for social value creation – one that convenes economies, connects communities, and accelerates human progress through the power of gathering. Every exhibition hosted, every tourist guided, every meal served, and every event delivered represents an opportunity to generate social outcomes that extend well beyond commercial return.

This Social Impact Strategy formalizes ADNEC's commitment to that opportunity. It defines what

social value ADNEC creates, how it is generated, who benefits, and how it will be measured and grown over time.

5

Why Social Impact Matters for ADNEC ADNEC Group operates at the intersection of economic development, cultural exchange, and community life. Its activities draw millions of visitors annually, employ thousands directly and indirectly, engage hundreds of SMEs, and position Abu Dhabi as a globally competitive destination.

Four strategic drivers make social impact a core organizational imperative: Driver

Rationale

Alignment with National Mandate

ADNEC's operations directly support We the UAE 2031, Abu Dhabi Economic Vision 2030, the UAE Principles of the 50, and the In-Country Value (ICV) Program – all of which explicitly require demonstrable social and economic contribution

Shareholder Expectation

As a Modon Holding subsidiary, ADNEC is required to demonstrate social performance aligned with Modon's ESG Policy, which explicitly includes community impact, workforce equity, and responsible value-chain management

Global Stakeholder Demand

International clients, partners, ratings agencies, and institutional investors increasingly expect quantified social impact. ADNEC's competitiveness in global event bids depends on credible social credentials

Long-Term Value Creation

Social impact creates intangible assets – reputation, trust, talent attraction, and community license to operate – that directly support ADNEC's commercial resilience and growth

6

How ADNEC Creates Social Value ADNEC generates social value through five primary mechanisms, each embedded across its business clusters:

Economic Activity ADNEC's operations stimulate direct and indirect economic value through employment, procurement, visitor spend, and supply chain engagement. In 2024, ADNEC generated AED 93 million in quantified social value – supporting jobs, local businesses, and economic inclusion across Abu Dhabi.

Knowledge Exchange Through conferences, exhibitions, forums, and media productions, ADNEC facilitates the transfer of industry knowledge, technical expertise, and innovation across sectors – contributing to human capital development at city and national scale.

Employment and Workforce Development ADNEC directly employs thousands of full-time and temporary workers across its clusters and indirectly supports thousands more through its contractor and supplier ecosystem. Skills development, Emiratization, and inclusive hiring are core levers of social value.

Cultural Engagement Events hosted by ADNEC bring together diverse nationalities, traditions, and perspectives – enabling cultural exchange, civic participation, and the promotion of Emirati heritage in alignment with national identity objectives.

Community Participation ADNEC venues serve as civic infrastructure – hosting community events, public programs, educational activities, and CSR initiatives that extend social benefit beyond commercial event attendees.

7

Link to ESG Strategy and Long-Term Objectives This Social Impact Strategy is a direct extension of ADNEC's broader ESG Strategy, not a standalone document. It operationalises the social dimension of ADNEC's ESG commitment – specifically Priority 2 (Growing and Investing in Our Employees) and Priority 3 (Collaborating with Our Communities, Partners, and Suppliers)

ADNEC Corporate strategy

ADNEC ESG strategy (4 priority areas)

Social impact strategy

Cluster-level implementation plans

8

This document Social impact performance is integrated into ADNEC's ESG Index, reported to Modon Holding on a monthly basis, and disclosed publicly through the annual ESG report in alignment with GRI Standards, the UN SDGs, and the UN Guiding Principles on Business and Human Rights.

2 | Definition of Social Impact for ADNEC

9

What social impact means for ADNEC This definition is deliberately outcome-oriented. It focuses not on what ADNEC does, but on what changes as a result of what ADNEC does – for individuals, communities, and society.

The measurable changes in the well-being, opportunities, and capabilities of people and communities that result from ADNEC's operational activities, its ecosystem of events, venues, tourism, and services – whether intended or unintended, positive or negative.

10

Clarifying the Boundaries What social impact is and is not

A critical step in building a credible social impact strategy is defining scope with precision. The table below distinguishes social impact from adjacent concepts that are often blended: Concept

Definition

ADNEC Examples

In Scope for This Strategy?

Social Impact

Measurable outcomes generated through core operations and ecosystem activities – employment, economic inclusion, knowledge access, community wellbeing

Jobs supported through events; SME revenue enabled through exhibitions; skills transferred through media productions

Yes – Primary Focus

Corporate Social Responsibility (CSR)

Voluntary initiatives undertaken to contribute positively to society, often as a complement to commercial activity

Employee volunteering programs; community donations; sustainability campaigns

Partially – where CSR generates measurable social outcomes

Philanthropy / In-Kind Contributions

Charitable giving, donations, or free/subsidized services provided to external beneficiaries

Venue subsidies for non-profits; food donation programs; scholarships

Partially – captured as a distinct social impact sub-category

Internal Workforce Policies

HR policies governing ADNEC's own employees (wellbeing, DEI, training)

Emiratization targets; flexible working policies; training hours

Captured under ESG Social Pillar – referenced but not primary focus here

11

ADNEC's Social Value Creation Logic ADNEC creates external social value through three interconnected pathways:

1 2 3 12

Through its operations – by directly employing people, sourcing locally, and making its venues and services accessible

Through its ecosystem – by enabling exhibitors, organizers, and suppliers

to generate economic and social value through participation in ADNEC's platforms

Through its programming – by deliberately designing events, initiatives, and partnerships that extend social benefit to communities beyond commercial attendees

3 | Social Impact Pillars

13

Social impact pillars ADNEC's social impact agenda is structured around six strategic pillars, each representing a domain where ADNEC has both a significant impact footprint and a strategic opportunity to generate measurable, lasting social value.

ADNEC’s social impact strategic pillars

1. Economic Opportunity and SME Development

2. Knowledge Exchange and Industry Advancement

• SMEs and local suppliers

• Conference delegates and attendees

• Exhibitors and event organizers • Local business community • Government economic development partners

14

3. Job Creation and Workforce Participation • Full-time and part-time employees

4. Community Access and Cultural Engagement • Local communities and residents

• Industry professionals

• Temporary and contract event workers

• Academic and research institutions

• Emirati and UAE national workforce

• Cultural and heritage organizations

• Government and regulatory bodies

• Supply chain and contractor workers

• People of Determination and underrepresented groups

• Youth and students

5. Inclusive and Accessible Events • People of Determination • International and diverse visitor groups • Families and children • Marginalized or underrepresented communities

6. Responsible Supply Chain and Local Value Creation • Direct suppliers and contractors

• Migrant and temporary workers in the supply chain • Local and SME suppliers • External advisors and service providers

Pillar 1 – Economic Opportunity and SME Development Description: ADNEC generates direct and indirect economic value through its operations, procurement, and ecosystem. Exhibitions and events enable SMEs to access new markets, generate business leads, and grow their revenues. Procurement policies that prioritize local and SME suppliers extend this economic benefit upstream.

Rationale for Inclusion: Economic inclusion is the single largest social impact lever available to ADNEC. The scale of spend flowing through ADNEC's supply chain, combined with the business-generation capacity of its events, creates a uniquely powerful economic multiplier. This pillar directly supports the UAE's ICV Program and Abu Dhabi Economic Vision 2030.

Key Stakeholders Impacted: • SMEs and local suppliers

• Exhibitors and event organizers • Local business community • Government economic development partners Headline Metrics: • % of procurement spend with local and SME suppliers • Number of SMEs participating in exhibitions • Economic value of new business leads generated through events • AED value of local procurement spend 15

Pillar 2 – Knowledge Exchange and Industry Advancement Description: ADNEC's events, conferences, and media platforms facilitate the transfer of knowledge, expertise, and innovation across industries and geographies. This pillar captures the educational and professional development value generated through participation in ADNEC's events ecosystem.

Rationale for Inclusion: Knowledge exchange is a distinctive and high-value form of social impact that is uniquely enabled by the events sector. ADNEC hosts events across sectors including healthcare, technology, energy, and defense – generating knowledge spillovers that contribute to workforce capability and national competitiveness. This aligns directly with UAE Principles of the 50 (human capital development) and We the UAE 2031.

Key Stakeholders Impacted: • Conference delegates and attendees

• Industry professionals • Academic and research institutions • Government and regulatory bodies Headline Metrics: • Number of educational events hosted • Number of participants in knowledge-sharing events • Countries represented at ADNEC events (diversity of knowledge exchange) • Number of knowledge-transfer programs or publications supported 16

Pillar 3 – Job Creation and Workforce Participation Description: ADNEC directly and indirectly creates employment across full-time, part-time, temporary, and contract roles. This pillar captures the employment footprint of ADNEC's operations – including its Emiratization contribution, skills development activities, and the jobs supported through its supply chain and event ecosystem.

Rationale for Inclusion: Employment is the most tangible and widely recognized form of social value. ADNEC's workforce is large, diverse, and extends far beyond its directly employed staff – encompassing contractors, event staff, catering workers, and supply chain employees. Responsible workforce practices, including training, fair wages, and inclusion, amplify the quality of this social value. This pillar supports ADNEC's Nationalization commitments Key Stakeholders Impacted: • Full-time and part-time employees

• Temporary and contract event workers • Emirati and UAE national workforce • Supply chain and contractor workers Headline Metrics: • Total direct and indirect jobs supported • Emiratization rate and Emirati retention • Training hours per employee • % of workforce from local community 17

Pillar 4 – Community Access and Cultural Engagement Description: ADNEC venues function as civic infrastructure – enabling community gatherings, cultural events, public programming, and educational activities.

This pillar captures the social value generated when ADNEC opens its platforms to communities beyond commercial event attendees, including through subsidized or free access.

Rationale for Inclusion: Abu Dhabi's identity as a cultural destination and the UAE's commitment to preserving Emirati heritage create a clear mandate for ADNEC to actively contribute to cultural engagement. Community access also strengthens ADNEC's social licence to operate and builds long-term goodwill with local stakeholders. This pillar aligns with the Community Initiatives and Engagement material topic in ADNEC's ESG strategy.

Key Stakeholders Impacted: • Local communities and residents

• Youth and students • Cultural and heritage organizations • People of Determination and underrepresented groups Headline Metrics: • Number of community events hosted • Community beneficiaries reached • Venue days donated or subsidized for community use • Number of youth/educational programs supported 18

Pillar 5 – Inclusive and Accessible Events Description: ADNEC is committed to ensuring that its events, venues, and services are physically, digitally, and socially accessible to all people – including People of Determination, elderly visitors, international attendees with language barriers, and economically disadvantaged community members..

Rationale for Inclusion: Inclusion is both a moral imperative and a commercial differentiator. International event standards and global best practice frameworks (GRI, ESRS) increasingly require organizations to demonstrate accessible and inclusive practices. ADNEC's venues host millions of visitors annually – the scale of this reach creates a significant inclusion impact opportunity. This pillar also supports ADNEC's Gender Balance and Equal Opportunity ESG material topic.

Key Stakeholders Impacted: • People of Determination

• International and diverse visitor groups • Families and children • Marginalized or underrepresented communities Headline Metrics: • % of venue space meeting accessibility standards • Number of accessibility features implemented • % of staff trained in inclusion and accessibility • Number of inclusive event offerings or programs 19

Pillar 6 – Responsible Supply Chain and Local Value Creation Description: ADNEC's supply chain represents one of its largest leverage points for social value creation. By embedding ethical sourcing standards, supporting local suppliers, and ensuring fair labor practices across its value chain, ADNEC extends its social impact well beyond its direct operations.

Rationale for Inclusion: International frameworks (CSDDD, GRI ESRS S2) now require organizations to extend social accountability to their supply chains. ADNEC's benchmarking revealed that value-chain and external advisor rights represent the most significant gap relative to peer best practice. Responsible supply chain management also protects ADNEC from reputational and operational risk. This pillar directly supports the Ethical Sourcing and Supply Chain Oversight ESG material topic.

Key Stakeholders Impacted: • Direct suppliers and contractors

• Migrant and temporary workers in the supply chain • Local and SME suppliers • External advisors and service providers Headline Metrics: • Supplier ESG compliance rate • % of spend with local/UAE-based suppliers • Number of suppliers subject to social compliance audits • % of key suppliers with signed Supplier Code of Conduct 20

4 | Stakeholder impact map

21

Stakeholder impact map The following map identifies the primary stakeholder groups affected by or benefiting from ADNEC's operations, the nature of social value created for each group, and the relevant social impact pillar(s) through which value is generated.

Stakeholder Group

Nature of Social Value Created

Primary Pillar(s)

Key Engagement Mechanism

Visitors and Attendees

Access to knowledge, cultural experiences, networking, and economic opportunity

Pillars 2, 4, 5

Event participation, surveys, accessibility programs

Exhibitors and organizers

Business lead generation, market access, brand visibility, revenue growth

Pillar 1, 2

Exhibition platforms, B2B matchmaking, ADNEC Events services

SMEs and Local Suppliers

Revenue generation, market access, skills development, supply chain inclusion

Pillar 1, 6

Procurement processes, supplier development programs

Local Communities

Access to civic infrastructure, cultural programming, community events, employment

Pillars 3, 4

Community engagement programs, subsidized venue access

Temporary and Contract Workforce

Employment, fair wages, skills development, safe working conditions

Pillar 3, 6

labor standards, training programs, grievance mechanisms

Emirati and UAE National Workforce

Preferential employment pathways, skills development, leadership opportunities

Pillar 3

Emiratization Program, mentorship, career development

Industry Professionals

Knowledge access, professional development, global networking

Pillar 2

Conferences, forums, professional events

Pillars 1, 2, 3

Reporting, strategic alignment, public events

Government and Economic Development National mandate delivery, ICV contribution, Partners economic diversification data People of Determination

Physical and digital accessibility, inclusive participation

Pillar 5

Accessibility standards, inclusive programming

Supply Chain Workers (Value Chain)

Fair treatment, safe conditions, labor rights, access to grievance mechanisms

Pillar 6

Supplier Code of Conduct, audits, grievance channels

Youth and Students

Skills exposure, educational access, career pathways, mentorship

Pillars 2, 3, 4

Educational events, internships, community programs

Cultural and Heritage organizations

Platform access, audience reach, cultural preservation support

Pillar 4

Cultural event partnerships, subsidized programming

22

5 | Cluster-Specific Social Impact Pathways

23

Cluster-Specific Social Impact Pathways Each of ADNEC Group's business clusters generates social value through a distinct set of activities, mechanisms, and stakeholder relationships. The following profiles define the social impact pathway for each cluster

24

5.1 ADNEC Venues (ADNEC Centre Abu Dhabi, ADNEC Centre Al Ain, ExCeL London) Dimension

Content

Core Activities

Hosting exhibitions, conferences, public events, and community programming; managing large-scale venue infrastructure

Social Outcomes Generated

Large-scale visitor access; employment of on-site and subcontracted workforce; provision of accessible civic infrastructure; cultural engagement through diverse event programming

Stakeholders Impacted

Visitors and attendees; on-site employees; subcontractors; local communities; People of Determination

Example Metrics

Total annual visitors hosted; number of events by type; % of accessible venue space; subcontractor workers engaged; community events hosted

Priority Pillars

Pillars one, two, three, four and five

25

5.2 ADNEC Events Dimension

Content

Core Activities

Organising and managing exhibitions, trade shows, conferences, and public events across sectors

Social Outcomes Generated

Business lead generation for exhibitors and SMEs; knowledge transfer between industry professionals; intercultural exchange among international participants; temporary employment

Stakeholders Impacted

Exhibitors; delegates; industry professionals; temporary event workers; local business community

Example Metrics

Number of exhibitors per event; international participation rate; business leads generated; temporary workers employed per event; educational sessions delivered

Priority Pillars

Pillars one, two and three

26

5.3 ADNEC F&B Dimension

Content

Core Activities

Providing food and beverage services across venues and events; managing catering operations and supply chains

Social Outcomes Generated

Direct employment in hospitality roles; local and SME food supplier development; food safety and consumer wellbeing; food redistribution to vulnerable populations

Stakeholders Impacted

F&B employees; local food suppliers; event attendees; food charity beneficiaries; temporary catering staff

Example Metrics

Total F&B employees; % spend with local/SME suppliers; meals donated; food safety certification rate; food diverted from landfill (kg)

Priority Pillars

Pillars one, three and six

27

5.4 ADNEC Services Dimension

Content

Core Activities

Providing operational support services including protocol, logistics, facilities management, and security

Social Outcomes Generated

Operational employment across skilled and semi-skilled roles; indirect employment through service contractor ecosystem; public value through government and protocol services

Stakeholders Impacted

Service employees; SME contractors; government and diplomatic clients; public institutions

Example Metrics

Total service employees; SME contractor spend; government engagements supported; safety incident rate (LTIFR); pro bono/subsidized service engagements

Priority Pillars

Pillars three and six

28

5.5 ADNEC Tourism Dimension

Content

Core Activities

Managing tourism operations, destination experiences, hotel services, and visitor engagement in Abu Dhabi

Social Outcomes Generated

Cultural exchange through international tourism; local employment in tourism roles; engagement with local communities and heritage; accessible tourism offerings

Stakeholders Impacted

International tourists; local guides and hospitality workers; cultural partners; local communities; People of Determination

Example Metrics

Tourists served; countries of origin represented; % local guides employed; local partner spend; accessible tourism packages offered

Priority Pillars

Pillars two, three, four and five

29

5.6 ADNEC Media Dimension

Content

Core Activities

Operating media production facilities, creative studios, and content platforms; supporting creative professionals and productions

Social Outcomes Generated

Creative ecosystem development; Emirati creative sector advancement; skills development for media professionals and freelancers; SME and startup incubation

Stakeholders Impacted

Creative professionals; Emirati creatives; SMEs and media startups; youth and aspiring professionals; educational institutions

Example Metrics

Active community members/occupancy; SMEs supported; Emirati creatives engaged; training hours; productions hosted

Priority Pillars

Pillars two, three and four

30

6 | Social Impact Model

31

Social impact model ADNEC's social impact follows a structured, evidence-based model aligned with global frameworks, enabling clear measurement and communication of lasting value

Activities

Outputs

Outcomes

Impact

• What ADNEC does for social impact

• Direct, measurable results

• Changes in behavior, capability or wellbeing

• Long-term, systemic change

32

Applied Impact Model: ADNEC Examples ADNEC drives measurable economic, social, and cultural impact through events, local sourcing, inclusion, workforce development, and responsible supply chain practices

Activity

Output [Illustrative examples]

Outcome

Impact

Host international trade exhibition

500 exhibitors; 25,000 visitors; 40 countries represented

SMEs generate new business leads; professionals gain knowledge; cultural exchange occurs

Economic growth for local businesses; industry advancement; international reputation of Abu Dhabi

Source F&B ingredients from local SME suppliers

60% of food spend with local suppliers; 35 SME suppliers engaged

SMEs increase revenue; local food ecosystem strengthened

Economic resilience and diversification in local supply chain

Implement accessibility upgrades across venues

15 new accessibility features installed; 95% of staff trained

People of Determination attend events independently; visitor satisfaction improves

Inclusive participation in public and economic life; societal equity

Deliver Emiratization Program

28% Emiratization rate; 25 Emiratis in senior roles

UAE nationals gain professional experience and progression

National workforce capability; alignment with UAE Principles of the 50

Subsidise venue access for community events

20 community events hosted; 5,000 community beneficiaries reached

Local communities access civic infrastructure; cultural programs delivered

Strengthened community cohesion; cultural preservation

Implement Supplier Code of Conduct

80% of key suppliers signed; 40 suppliers audited

Fair labor standards enforced in supply chain; worker rights protected

Responsible business ecosystem; reduction of exploitative labor practices

33

7 | Social Impact baseline - 2024

34

Baseline 2024 The following headline figures represent ADNEC's social impact baseline, derived from the Social Impact Calculation Tool (2024 data)

Metric

2024 Baseline Value

Total quantified social value generated

AED 93 million

Total people impacted

~6 million

Emiratization rate

28%

Number of Emiratis in senior management (L1–L3)

25

Employee turnover rate

9.3%

Total direct and indirect jobs supported

[To be confirmed – extrapolated from 2023 data]

Food diverted from landfill

[Calculated at 0.3 kg/portion; ~1,250 kg total]

35

The year 2024 is established as ADNEC's Social Impact Strategy baseline year, consistent with the baseline used for the Social Impact Calculation Tool and aligned with ADNEC's ESG reporting cycle. The 2024 baseline captures the first full year of Group-wide social impact data following ADNEC's integration within Modon Holding.

Purpose of the baseline The 2024 baseline serves four purposes:

1 2

3 4 36

Trend Tracking – Enabling year-on-year comparison of social impact performance across clusters and at Group level

Target Setting – Providing an evidence-based foundation from which SMART social impact targets are derived

Benchmarking – Enabling comparison against peer organizations and industry standards (see Appendix )

Accountability – Establishing a verifiable starting point against which progress can be assessed by stakeholders, including Modon Holding, regulators, and the public

8 | Social Impact Targets

37

Target-Setting Principles • Specific

to ADNEC's operational context and cluster structure

• Measurable

through the Social Impact Calculation Tool

• Achievable

based on current performance and available levers

• Relevant

to the six Social Impact Pillars and aligned with ADNEC's ESG strategy timeline

• Time-bound

with milestones aligned to 2026, 2028, and 2030

38

Group-Level Social Impact Targets Pillar

Target

Baseline (2024)

2026 Target

2028 Target

2030 Target

Pillar 1

% of procurement spend with local/SME suppliers

TBC

40%

50%

60%

Pillar 1

Number of SMEs engaged by ADNEC

1400

+5% YoY

+10% YoY

+20% vs. 2025 baseline

Pillar 2

Number of educational/knowledge events hosted

TBC

Establish baseline

+15% YoY

+30% vs. 2025 baseline

Pillar 3

Emiratization rate

28%

30%

33%

≥35%

Pillar 3

Emirati retention rate (12-month)

TBC

Establish baseline

≥85%

≥90%

Pillar 3

Total direct + indirect jobs supported

TBC

Establish baseline

Track & report

Increase YoY

Pillar 4

Community beneficiaries reached annually

TBC

Establish baseline

+20% vs. 2024

+40% vs. 2024

Pillar 5

% of accessible venue space meeting standards

TBC

80%

90%

100%

Pillar 5

% of staff trained in inclusion & accessibility

TBC

70%

85%

100%

Pillar 6

Supplier ESG compliance rate

TBC

50%

70%

85%

Pillar 6

% of key suppliers signed to Supplier Code of Conduct

TBC

60%

80%

100%

39

Cluster-specific social impact targets Cluster

Priority Target

2026

2030

ADNEC Events

% of events with inclusion-focused programming

20%

50%

ADNEC F&B

Meals donated to food redistribution programs

Establish baseline

+50% vs. baseline

ADNEC Tourism

% of tourism packages meeting accessibility standards

Establish baseline

30%

ADNEC Media

Emirati creatives supported annually

Establish baseline

+30% vs. baseline

ADNEC Services

% of contractor spend with local SMEs

Establish baseline

50%

Venues

Community events hosted per venue per year

Establish baseline

≥12 per major venue

40

9 | Implementation roadmap

41

Implementation roadmap Implementation is structured across three phases, progressing from foundation-building through acceleration to leadership and assurance.

Phase 1: Foundation (2025 – Q2 2026)

"Establish the infrastructure for consistent, credible social impact measurement and governance"

Priority Action

Owner

Timeline

Finalise and approve Social Impact Strategy document

ESG Department + Group CEO

Q1 2026

Establish Social Impact Champions Group with defined roles

ESG Department + HR

Q1 2026

Validate 2024 baseline data across all clusters

Cluster Champions + ESG

Q1 2026

Deploy Social Impact Calculation Tool across all clusters

ESG + Data & Analytics

Q1 2026

Launch internal awareness campaign on Social Impact Strategy

Communications + ESG

Q1 2026

Publish Social Impact section on ADNEC website

Communications

Q1 2026

Develop Supplier Code of Conduct with social standards

Procurement + ESG

Q2 2026

Establish community grievance mechanism

ESG + Operations

Q2 2026

42

Implementation roadmap Implementation is structured across three phases, progressing from foundation-building through acceleration to leadership and assurance.

Phase 2: Acceleration (Q3 2026 – 2028)

"Scale social impact programs and deepen accountability across the value chain"

Priority Action

Owner

Timeline

Launch first Annual Social Impact Report (2026 data)

ESG + Communications

Q2 2027

Roll out Supplier Code of Conduct to top 100 suppliers

Procurement

Q3 2026

Implement supplier social compliance audits

Procurement + ESG

2027

Launch SME development Program in exhibitions

ADNEC Events

Q4 2026

Implement accessibility enhancement Program across venues

Facilities + Operations

2027

Embed social impact KPIs into cluster quarterly reporting

ESG + Finance

Q3 2026

Engage third-party assurance provider for social impact data

ESG

2027

Expand community programming with local NGO partnerships

Community Lead

2027

43

Implementation roadmap Implementation is structured across three phases, progressing from foundation-building through acceleration to leadership and assurance.

Phase 3: Leadership and Assurance (2029 – 2030+)

"Achieve best-in-class social impact performance and independent verification"

Priority Action

Owner

Timeline

Achieve third-party assurance on Annual Social Impact Report

ESG

2029

Reach 2030 social impact targets across all pillars

All Clusters

2030

Pursue relevant social responsibility certification (e.g. ISO 26000 alignment, B Corp consideration)

ESG

2029–2030

Publish thought leadership on social impact in MICE sector

Communications + ESG

2030

Benchmark against global leaders and refine strategy

ESG

2030

44

10 | Governance

45

Governance Structure and principles Modon Holding Board of Directors (strategic oversight and approval)

ADNEC Group Managing Director/ CEO (Executive accountability for social impact performance)

ADNEC ESG Committee (Social impact strategy oversight; quarterly review)

Social impact champions group (Operational coordination; monthly meetings)

Cluster social impact champions (Cluster-level data collection, initiative delivery)

Department teams (operational implementation) 46

Effective social impact governance requires clear ownership, escalation paths, and integration with existing ESG structures – not a parallel bureaucracy.

ADNEC's social impact governance is embedded within its existing ESG governance framework, with additions to ensure operational accountability at cluster level.

Roles and responsibilities Role

Responsibilities

Reporting Cadence

Modon Holding Board

Approve social impact strategy; receive annual performance summary

Annual

ADNEC Group CEO / MD

Champion social impact agenda; hold cluster heads accountable for targets

Quarterly

ESG Department

Own Social Impact Strategy; coordinate Champions Group; manage tool and reporting; ensure GRI/SDG alignment

Monthly (internal); Annual (public)

Champion Lead (ESGappointed)

Chair monthly Champions meetings; consolidate Group-level social impact data; report to Group CEO and ESG Committee

Monthly

Cluster Social Impact Champions

Collect and validate cluster-level data; deliver cluster initiatives; report monthly to Champion Lead

Monthly

Procurement Department

Implement supplier social standards; conduct audits; report supplier compliance metrics

Quarterly

HR Department

Own workforce social metrics (Emiratization, training, wellbeing); report to Champion Lead

Monthly

Communications

Produce Social Impact Report; manage internal and external messaging; coordinate stakeholder engagement

Annual + ongoing

Finance

Allocate social impact budgets; track social investment ROI

Annual + quarterly

47

Each cluster head is accountable for delivering their cluster's social impact targets as defined in Section 8.3.

Cluster-level performance is reviewed by the Champion Lead on a monthly basis and reported to the ESG Committee quarterly. Cluster champions are responsible for: • Data collection and validation within their cluster • Reporting against cluster-specific KPIs through the Social Impact Calculation Tool

• Identifying and escalating delivery risks or data gaps to the Champion Lead

11 | Measurement and Data Collection Framework

48

Measurement Approach ADNEC's social impact measurement follows a bottom-up, outcome-focused methodology, aggregating cluster-level data into Group-level social impact results. The approach is designed to be:

• Consistent same methodology applied across clusters and over time • Auditable transparent assumptions, documented sources, and defined calculation rules • Practical manageable data requirements that grow with capability maturity • Scalable tool architecture that accommodates new clusters, metrics, and years

49

The Social Impact Calculation Tool (Core Aggregation Platform) The Social Impact Calculation Tool, developed by Roland Berger, is the primary platform for quantifying and aggregating ADNEC's social impact. It operates through a structured three-step logic:

Step

Input

Process

Output

1.

Social Impact Metrics

Operational data from cluster systems (headcount, spend, events, visitors, meals, etc.)

Inputted by cluster champions into standardised template

Activity-level data by cluster and year

2.

Multiplication Factors

Defined conversion rates (e.g. average salary, spend per visitor, value per lead)

Applied to activity data to translate scale into social value

Social outcome indicators

3.

Social Impact KPIs

Calculated outcomes by cluster

Aggregated to Group level; pivotable by year, cluster, and metric

Group social impact dashboard

50

Data Sources by Pillar Pillar

Primary Data Source

Data Owner

Collection Frequency

Economic Opportunity & SME

Procurement system; finance records

Procurement + Finance

Quarterly

Knowledge Exchange

Event management system; attendance records

ADNEC Events + Clusters

Per event + annual

Job Creation & Workforce

HR system (Oracle/SAP); payroll; contractor records

HR + Operations

Monthly

Community Access

Venue booking records; community partnership logs

Venues + Community Lead

Quarterly

Inclusive Events

Facilities audit records; accessibility survey data

Facilities + Operations

Semi-annual

Responsible Supply Chain

Supplier audit reports; procurement records

Procurement + ESG

Quarterly

51

Reporting frequency Report

Audience

Frequency

Owner

Social Impact Dashboard Update

ESG Committee + Cluster Heads

Monthly

Champion Lead

Cluster Social Impact Performance Update

ESG Committee

Quarterly

Cluster Champions

ESG Index Update (Social Component)

Modon Holding

Bi-weekly (as per ESG Index)

ESG Department

Annual Social Impact Report

Public, Modon Holding Board, Regulators

Annual

ESG + Communications

52

Validation mechanisms

1 2

3 4 53

Internal Review – Champion Lead reviews cluster submissions for completeness and plausibility before aggregation

Cross-Functional Verification – Finance and HR validate workforce and spend data against financial records

ESG Committee Review – Quarterly social impact performance reviewed and challenged by ESG Committee

Third-Party Assurance – From 2027, ADNEC will seek independent assurance of social impact data and reporting (aligned with ESG report assurance ambition)

12 | Integration with ESG reporting

54

Alignment Architecture Social impact is not reported in isolation. It is an integrated component of ADNEC's ESG framework, feeding into the same governance, reporting, and disclosure infrastructure.

Social impact data (cluster level)

Social impact calculation tool

55

ESG Index (social component)

Modon Holding (Monthly)

Annual ESG report

Public, GRI, Regulators

Internal ESG dashboard

Executive management, board

ESG Report integration Social impact performance is disclosed annually within ADNEC's ESG Report, under the Social pillar of the ESG framework. Specific integrations include:

ESG Report Section

Social Impact Integration

Material Topics (Social)

Social impact results mapped to Workforce Well-Being, Community Initiatives, Customer Experience, and Nationalization material topics

GRI Index

Social impact KPIs referenced against GRI Standards (LA, HR, SO indicators)

SDG Contributions

Social impact outcomes linked to relevant SDGs (SDG 4, 5, 8, 10, 11, 17)

TCFD Alignment

Social risks (workforce disruption, community relations) addressed under risk management disclosures

Social impact KPIs are integrated into ADNEC's internal performance management dashboards, enabling: • Real-time cluster performance tracking against social impact targets • Monthly reporting to the ESG Committee and Group leadership

• Bi-weekly ESG Index updates submitted to Modon Holding

56

Beyond the annual ESG Report, social impact performance is communicated through: • Event sustainability reports (for major events and exhibitions) • ADNEC corporate website – dedicated Social Impact section • Stakeholder briefings – for government partners, institutional clients, and media • Press releases and media engagement – for milestone achievements and notable social outcomes

13 | Management of Negative Social Impacts

57

Approach

ADNEC acknowledges that its operations, at scale, carry the potential to generate negative social impacts alongside positive ones. Proactively identifying, monitoring, and mitigating these risks is a fundamental component of responsible social impact management and a requirement under the UN Guiding Principles on Business and Human Rights.

58

Negative Social Impact Risk Register Risk Area

Description

Likelihood

Potential Impact

Mitigation Actions

Event Congestion & Community Disruption

Large-scale events generate traffic, noise, and disruption to local residents and businesses

Medium

Medium

Traffic management plans; community notification; event scheduling consideration; Operations + Facilities dedicated community liaison

Supply Chain labor Conditions

Contractor and supplier workers – including migrant workers – may face unsafe conditions, excessive hours, or wage violations outside ADNEC's direct control

High

Supplier Code of Conduct; social compliance audits; worker grievance mechanisms Procurement + ESG accessible to supply chain workers; regular contractor reviews

Accessibility Barriers

Physical, digital, or linguistic barriers may exclude People of Determination, elderly visitors, or Medium non-Arabic/English speakers from full participation

High

Phased accessibility upgrade Program; inclusive event design standards; Facilities + Operations multilingual communications; staff inclusion training

Community Relations and Social Licence

Insufficient community engagement or perceived indifference to local Low–Medium needs may erode trust and social licence to operate

Medium

Structured community engagement Program; community advisory channel; regular community event programming; transparent communication

Data Privacy at Events

Collection and use of attendee and visitor data may infringe on privacy rights if not governed appropriately

Child Protection at Events

Large public events may create risks for unaccompanied minors or Low vulnerable children

High

Responsible Disengagement from Suppliers

Abrupt termination of supplier relationships may harm workers dependent on those contracts

Medium

59

Low

Medium

Low

High

Owner

ESG + Communications

GDPR and UAE data law compliance; data processing agreements with technology IT + Legal vendors; privacy notices at events; IT security protocols Child safeguarding policies; staff training on child protection; secure event design; Operations + HR incident reporting protocols Documented disengagement protocols; proportionate, risk-based disengagement Procurement decisions; transition support where appropriate

14 | Communication and transparency

60

Communication Principles ADNEC's social impact communication is governed by three principles:

1 2

3 61

Accuracy – Only verified, validated data is communicated externally

Relevance – Communications are tailored to the needs and expectations of each stakeholder group

Timeliness – Performance updates are provided at a cadence that supports accountability and stakeholder trust

Internal communication framework Audience

Channel

Frequency

Content

Owner

Group CEO + Board

Executive Dashboard; Board Updates

Monthly / Quarterly

Social KPIs, strategic progress, risks and opportunities

Champion Lead

Cluster Heads + Directors

Leadership Meetings; Intranet

Monthly

Cluster performance; initiative progress; action items

Theme Leads

Social Impact Champions Group

Champions Meetings; Teams/Collaboration Tools

Monthly + ongoing

Coordination; data sharing; best practices

Champion Lead

All Employees

Company Emails; Intranet; Town Halls

Quarterly

Policy awareness; achievements; training

Champions + Communications

62

External communication framework Audience

Channel

Modon Holding

ESG Index Reports; ESG Committee briefings

General Public and Media

Annual ESG/Social Impact Report; Press Releases; Website

Supplier Portal; Suppliers and Partners Stakeholder Forums Government and Regulatory Bodies

Formal reporting; Strategic briefings

International Clients and Bidders

Event credentials documents; sustainability reports

63

Frequency

Content

Owner

Monthly / Quarterly

Social performance metrics; strategic updates

ESG Department

Annual + ad hoc

Social impact highlights; case studies; Communications + ESG aggregate data

Quarterly

Compliance expectations; ESG collaboration initiatives

Procurement + ESG

Annual + as required

ICV contribution; Emiratization data; community impact

ESG + Strategy

Per bid / annual

Social impact credentials; ESG certifications; case studies

Communications + Events

Appendix

64

Detailing of methodological approach & underlying analyses Appendix

Content

Source

Appendix A – International Framework Benchmarking

Mapping of UN SDGs, UN GPs, GRI, ESRS, and CSDDD against ADNEC's social impact pillars

Module 2, Section B.1

Appendix B – Social Impact Calculation Tool

Full methodology, multiplication factors, KPI logic, and Excel-based calculation tool

Module 2, Section B.4

Appendix C – Peer Benchmarking and Gap Assessment

Comparison of ADNEC's social topic coverage against TUI, GL Events, and other venue/events peers

Module 2, Section B.2

Appendix D – KPI Long-List by Material Topic

Full KPI catalogue with baselines, targets, and benchmarks

Module 2, Section B.3

Appendix E – Social Impact Policy

Full ADNEC Social Impact Policy document (standalone)

Module 2, Section B.3

Appendix F – Social Impact Champions Group Charter

Roles, responsibilities, meeting cadence, and governance of Champions Group

Module 2, Section B.3

65

B.1 | Benchmarking of reporting standards

B

1

Benchmarking of reporting standards

International frameworks overview We benchmarked international frameworks to facilitate the alignment of the social impact strategy with global best practices

UN SDGs – The UN SDGs are 17 global goals to end poverty, promote equality,

enhance health, education and decent work, protect the planet and ensure that by 2030 all people enjoy peace, inclusion and shared prosperity

UN Guiding Principles – UN Guiding Principles on Business and Human

Rights outline a global standard for preventing and addressing the risk of adverse human rights impacts linked to business activity

GRI standards – The Global Reporting Initiative (GRI) Standards provide a globally recognized framework for organizations to disclose their economic, environmental and social impacts, including labor practices, human rights, community engagement and equity, in a transparent and comparable manner

ESRS – European Sustainability Reporting Standards (ESRS) sets out mandatory

ESG disclosure requirements for companies in scope for the EU Corporate Sustainability Reporting Directive (CSRD). Those ESRSs include standards related to own workforce (ESRS S1), workers in the value chain (ESRS S2), affected communities (ESRS S3) and consumers and end-users (ESRS S4)

CSDDD – The EU Corporate Sustainability Due Diligence Directive requires

companies to conduct due diligence on human rights and environmental impacts across operations and value chains, including labor rights, workplace conditions and supply chain practices, supported by grievance mechanisms and transparent reporting

67 Source: International standards and frameworks, Desk research, Roland Berger

B

1

Benchmarking of reporting standards

Key takeaways by framework While SDGs and UNGPs set the social ambition and principles, GRI, ESRS and CSDDD translate them into structured and enforceable social requirements

International framework

Topic coverage1) Out of 69 topics

UN SDGs

69

UN Guiding Principles

ESRS CSDDD

Included in the framework

23

Not in the framework

1) Out of 69 key social topics identifies in reporting standards

68 Source: International standards and frameworks, Desk research, Roland Berger

• Broad, outcome-led social agenda across workers, communities and consumers defining what social impact looks like (e.g. decent work, equality, health, etc.)

• Framework itself is largely general/outcome-based rather than disclosure-metric specific • Human-rights lens for social topics, strongest on preventing, mitigating and remedying harm across the value-chain • Primarily qualitative/process-based; metrics are encouraged but required process structure includes policy, impact assessment, integration, tracking and remedy

38

GRI standards

Comments

69

• Most comprehensive social reporting framework covering workforce, value chain, communities and consumers across topics of labor rights, DEI, H&S, etc.

• Clear quantified and indicator-driven topic standards with formulas for calculations, ensuring comparability between companies

69

• Most structured and stakeholder-explicit social framework, covering stakeholder groups (own workforce, value-chain, communities and end-users) • Strongly quantified and auditable, requires both qualitative descriptions of policies and hard KPIs while considering how social issues affect the company's financials • Key focus on preventing child labor, forced labor and unsafe working conditions, specifically within the "upstream" (suppliers) and parts of the "downstream" chain • Structured as obligations/legal-style requirements mandating due diligence for human rights

B

1

Benchmarking of reporting standards

Mapping across standards (1/7) Key social impact topics have been mapped across relevant international standards

#

Affected stakeholders

1

Topic

Sub-topic

Sub-sub-topic

Own workforce

Career development and future skills

Equal treatment & opportunities for all

Training & skills development

2

Own workforce

Diversity, equity & inclusion

Equal treatment & opportunities for all

Diversity, equity and inclusion

3

Own workforce

Diversity, equity & inclusion

Equal treatment & opportunities for all

Employment & inclusion of persons with disabilities

4

Own workforce

Diversity, equity & inclusion

Equal treatment & opportunities for all

Gender equality & equal pay for work of equal value

5

Own workforce

Healthy and safe working Equal treatment & environment opportunities for all

Measures against violence & harassment in the workplace

6

Own workforce

Healthy and safe working Other work-related environment rights

Child labor

7

Own workforce

Healthy and safe working Other work-related environment rights

Forced labor

8

Own workforce

Healthy and safe working Other work-related environment rights

Privacy

9

Own workforce

Healthy and safe working Working conditions environment

Health & safety

10

Own workforce

Responsible use of data and AI

Responsible AI use

Other work-related rights

Topic present in standard/framework

69 Source: International standards and frameworks, Desk research, Roland Berger

B

1

Benchmarking of reporting standards

Mapping across standards (2/7) Key social impact topics have been mapped across relevant international standards

#

Affected stakeholders

11

Topic

Sub-topic

Sub-sub-topic

Own workforce

Working conditions and employment quality

Other work-related rights

Adequate housing

12

Own workforce

Working conditions and employment quality

Working conditions

Adequate wages

13

Own workforce

Working conditions and employment quality

Working conditions

Childcare and parental policies

14

Own workforce

Working conditions and employment quality

Working conditions

Secure employment

15

Own workforce

Working conditions and employment quality

Working conditions

Workers voice, engagement and representation mechanisms

16

Own workforce

Working conditions and employment quality

Working conditions

Working time and work-life balance

17

Workers in the value chain

Human rights and fair treatment of workers

Equal treatment and opportunities for all

Diversity (vulnerable workers)

18

Workers in the value chain

Human rights and fair treatment of workers

Equal treatment and opportunities for all

Employment and inclusion of persons with disabilities (vulnerable workers)

19

Workers in the value chain

Human rights and fair treatment of workers

Equal treatment and opportunities for all

Gender equality and equal pay for work of equal value (vulnerable workers)

20

Workers in the value chain

Human rights and fair treatment of workers

Equal treatment and opportunities for all

Measures against violence & harassment in the workplace (vulnerable workers)

Topic present in standard/framework

70 Source: International standards and frameworks, Desk research, Roland Berger

B

1

Benchmarking of reporting standards

Mapping across standards (3/7) Key social impact topics have been mapped across relevant international standards

Affected stakeholders

Topic

Sub-topic

Sub-sub-topic

21

Workers in the value chain

Human rights and fair treatment of workers

Equal treatment and opportunities for all

Training and skills development (vulnerable workers)

22

Workers in the value chain

Human rights and fair treatment of workers

Other work-related rights

Adequate housing (vulnerable workers)

23

Workers in the value chain

Human rights and fair treatment of workers

Other work-related rights

Child labor (vulnerable workers)

24

Workers in the value chain

Human rights and fair treatment of workers

Other work-related rights

Forced labor (vulnerable workers)

25

Workers in the value chain

Human rights and fair treatment of workers

Other work-related rights

Privacy (vulnerable workers)

26

Workers in the value chain

Human rights and fair treatment of workers

Other work-related rights

Water and sanitation (vulnerable workers)

27

Workers in the value chain

Human rights and fair treatment of workers

Working conditions

Adequate wages (vulnerable workers)

28

Workers in the value chain

Human rights and fair treatment of workers

Working conditions

Occupational health and safety (vulnerable workers)

29

Workers in the value chain

Human rights and fair treatment of workers

Working conditions

Secure employment (vulnerable workers)

30

Workers in the value chain

Human rights and fair treatment of workers

Working conditions

Workers voice, engagement & representation mechanisms (vulnerable workers)

#

Topic present in standard/framework

71 Source: International standards and frameworks, Desk research, Roland Berger

B

1

Benchmarking of reporting standards

Mapping across standards (4/7) Key social impact topics have been mapped across relevant international standards

Affected stakeholders

Topic

Sub-topic

Sub-sub-topic

31

Workers in the value chain

Human rights and fair treatment of workers

Working conditions

Working time (vulnerable workers)

32

Workers in the value chain

Social impact of external advisors

NA

Responsible disengagement from suppliers

33

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Equal treatment and opportunities for all

Diversity (external advisors)

34

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Equal treatment and opportunities for all

Employment and inclusion of persons with disabilities (external advisors)

35

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Equal treatment and opportunities for all

Gender equality and equal pay for work of equal value (external advisors)

36

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Equal treatment and opportunities for all

Measures against violence and harassment in the workplace (external advisors)

37

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Equal treatment and opportunities for all

Training and skills development (external advisors)

38

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Other work-related rights

Adequate housing (external advisors)

39

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Other work-related rights

Child labor (external advisors)

40

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Other work-related rights

Forced labor (external advisors)

#

Topic present in standard/framework

72 Source: International standards and frameworks, Desk research, Roland Berger

B

1

Benchmarking of reporting standards

Mapping across standards (5/7) Key social impact topics have been mapped across relevant international standards

Affected stakeholders

#

Topic

Sub-topic

Sub-sub-topic

41

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Other work-related rights

Privacy (external advisors)

42

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Other work-related rights

Water and sanitation (external advisors)

43

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Working conditions

Adequate wages (external advisors)

44

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Working conditions

Occupational Health and safety (external advisors)

45

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Working conditions

Secure employment (external advisors)

46

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Working conditions

Workers voice, engagement & representation mechanisms (external advisors)

47

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Working conditions

Working time (external advisors)

48

Affected communities

Culture and heritage

Rights of local communities

Culture and heritage

49

Affected communities

Local socio-economic development

Communities civil rights

Grievance mechanisms (Freedom of expression)

50

Affected communities

Local socio-economic development

Communities economic, social and cultural rights

Access to basic products and services (food, water, sanitation, energy, housing, transport)

Topic present in standard/framework

73 Source: International standards and frameworks, Desk research, Roland Berger

B

1

Benchmarking of reporting standards

Mapping across standards (6/7) Key social impact topics have been mapped across relevant international standards

Affected stakeholders

Topic

Sub-topic

Sub-sub-topic

51

Affected communities

Local socio-economic development

Communities economic, social and cultural rights

Access to education and skills development

52

Affected communities

Local socio-economic development

Communities economic, social and cultural rights

Access to healthcare

53

Affected communities

Local socio-economic development

Communities economic, social and cultural rights

Access to Sports and Physical Activity

54

Affected communities

Local socio-economic development

Communities economic, social and cultural rights

Community safety and human security (securityrelated impacts)

55

Affected communities

Local socio-economic development

Communities economic, social and cultural rights

Land use and community rights (land-related impacts)

56

Affected communities

Localization and local content in the value chain

Localization and local content in the value chain

Localization and local content in the value chain (downstream)

57

Affected communities

Localization and local content in the value chain

Localization and local content in the value chain

Localization and local content in the value chain (upstream)

58

Affected communities

Responsible use of data and AI

Other work-related rights

Data privacy and cybersecurity in the value chain

59

Affected communities

Responsible use of data and AI

Other work-related rights

Responsible AI use

60

Affected communities

Responsible use of data and AI

Other work-related rights

Responsible AI use by external advisors

#

Topic present in standard/framework

74 Source: International standards and frameworks, Desk research, Roland Berger

B

1

Benchmarking of reporting standards

Mapping across standards (7/7) Key social impact topics have been mapped across relevant international standards

Affected stakeholders

Topic

Sub-topic

Sub-sub-topic

61

Affected communities

Social impact of external advisors

NA

Social impact of external advisors

62

Consumers and end-users

Data privacy and Data privacy and cybersecurity in the value cybersecurity in the chain value chain

Data privacy and cybersecurity in the value chain

63

Consumers and end-users

Responsible communication and stakeholder relations

Information-related impacts for consumers /end-users

Access to quality information

64

Consumers and end-users

Responsible communication and stakeholder relations

Personal safety of consumers / end-users

Health & safety

65

Consumers and end-users

Responsible communication and stakeholder relations

Personal safety of consumers / end-users

Protection of children

66

Consumers and end-users

Responsible communication and stakeholder relations

Social inclusion of consumers / end-users

Digital accessibility

67

Consumers and end-users

Responsible communication and stakeholder relations

Social inclusion of consumers / end-users

Responsible marketing practices

68

Consumers and end-users

Responsible marketing and stakeholder relations

Information-related impacts for consumers / end-users

Freedom of expression

69

Consumers and end-users

Responsible use of data and AI

Information-related impacts for consumers / end-users

Privacy

#

Topic present in standard/framework

75 Source: International standards and frameworks, Desk research, Roland Berger

B

1

Benchmarking of reporting standards

Key takeaways from the benchmarking Global ESG frameworks consistently address core social topics while extending accountability beyond direct employees to the value chain

Key takeaways from the international frameworks mapping and benchmarking

76 Source: Roland Berger

1

Core social topics (including workforce conditions, DEI, health & safety, human rights and privacy) are consistently addressed across UN SDGs, UN Guiding Principles, GRI, ESRS and CSDDD, establishing a shared global baseline for social sustainability

2

UN SDGs, GRI and ESRS serve as the most comprehensive reference frameworks for social sustainability, offering consistent, exhaustive coverage of traditional and emerging social risks (including data privacy and responsible AI) essential for defining, structuring & evaluating social strategies

3

Social policies are expanding beyond direct employees to cover value-chain workers and external advisors, reflecting that many social impacts arise outside the organization and require recognition and preventative measures

B.4 | Social impact measurement

B

4

Social impact measurement

Overview of social impact quantification tool To quantify and manage ADNEC’s social impact, we developed a customizable Social Impact Calculation Tool Social impact calculation at Business Cluster level

The tool identifies businessspecific social impact metrics, translates them into measurable indicators and quantifies social impact bottom-up, enabling consistent, data-driven assessment of ADNEC’s social value across business clusters & at Group level

78 Source: Roland Berger

Illustrative snapshots

Tool provided to ADNEC

Key insights The tool’s key output is a comprehensive ADNEC social impact profile, enabling management to: • Understand how each business cluster contributes to social value • Track social impact across employment, inclusion, community and wellbeing • Compare performance across clusters and over time • Support ESG reporting, stakeholder communication and strategic prioritization In addition, we created a simplified version (i.e., a 1-pager calculation document) to facilitate a lower-complexity alternative

B

4

Social impact measurement

Screening of methodologies (1/2) First, we reviewed relevant, internationally recognized social impact methodologies to understand available calculation, measurement & valuation approaches Methodology / approach

Type

Brief description / overview

B Impact Assessment (formerly B Rating System) Rating system

Uses standardized evaluation to measure a company’s positive social and environmental impact across governance, workers, community and environment

Balanced Scorecard (Impact-modified)

Management framework

Defines a framework for managing strategy and linking/measuring social performance topics by embedding them across stakeholder outcomes, responsible operations, organizational capacity and stewardship

CHAT (Charity Analysis Tool)

Assessment process

Assesses Results, Risks and Capacity ratings, combining qualitative analysis and 1–5 quantitative scores to evaluate the scale, depth and systemic change of impact, alongside organizational factors

Compass Assessment for Investors

Impact strategy framework

Measures organizational impact through a point-based assessment across Nature, Society, Economy, Wellbeing and Synergy, using defined indicators to capture impacts & interconnections

Dalberg Approach – Theory of Change

Impact strategy framework

Measures social impact by showing how a project’s activities lead to real social outcomes and then compares those results to a baseline to demonstrate the added value beyond traditional performance

DOTS (Development Outcome Tracking System)

Outcome tracking system

Tracks development and social outcomes over time at project or program level using structured indicators

Ecological Footprint

Environmental metric

Measures impact by calculating how much biologically productive land and resources are needed to support a population or product, capturing resource use and waste generation relative to nature’s capacity

EPRS (Environmental Performance Reporting System)

Reporting system

Measures impact by establishing portfolio-specific indicators and baselines, then tracking and comparing company performance against a base case to quantify net environmental (and related) benefits

Fair Trade Certification

Certification

Provides certifications grounded on compliance with social and labor standards in specific supply chains based on binary compliance audit rather than quantified impact scoring

HIP (Human Impact + Profit Framework)

Rating system

Calculates impact by scoring and ranking investments on a 0–100 scale based on 5 categories (health, wealth, earth, equality & trust) and mgmt. practices to rate human impact, profit and mgmt. practices

LEED Certification

Certification

Uses a point based certification system for buildings focusing on environmental/health standards; awards surplus points to projects demonstrating fair labor & social equity standards in their supply chain practices

79 Source: ADNEC, Desk research, Roland Berger

B

4

Social impact measurement

Screening of methodologies (2/2) First, we reviewed relevant, internationally recognized social impact methodologies to understand available calculation, measurement & valuation approaches Methodology / approach

Type

Brief description / overview

Movement Above the $1 a Day Threshold

Outcome tracking system

Tracks whether microfinance clients move out of extreme poverty, using surveys, poverty scorecards and expert validation to monitor income changes over time against the US$1/day threshold

Pulse Impact Investing Management Software (formerly PDMS (Portfolio Data Mgmt System))

Outcome tracking system

Tracked and benchmarked social impact metrics with financial & operational data, combining quantitative indicators with qualitative reporting to compare performance against peers at portfolio and sector level

Poverty Probability Index (formerly PPI (Progress out of Poverty Index))

Poverty estimation tool

Uses a 10-question poverty score to estimate the likelihood that individuals or households live below the poverty line, enabling orgs. to identify and track poverty levels within their client or workforce populations

PROI (Political Return on Investment)

Rating system

Collects standardized resource and outcome data through questionnaires, then scores & ranks orgs. against peers using core and sector-specific metrics to assess relative social performance and effectiveness

RISE / OASIS

Outcome tracking system

Tracks individual outcomes over time through regular interviews with program participants, using standardized questions on employment, income and housing to assess changes from baseline

SIA (Social Impact Assessment)

Assessment process

Uses theory of change to define intended outcomes, then tracking a small set of key indicators linked to business activities and, possibly, monetizing those outcomes to estimate the long-term social value created

Social Rating Systems

Rating systems

Combines and analyzes document reviews, management and client interviews, field surveys and poverty assessments to produce a standardized social rating with quantitative analysis and qualitative insights

Social Value Metrics

Outcome tracking system

Integrates standardized social, economic and environmental indicators into the loan application process, then tracking changes in these indicators annually through data analysis and site visits

SROI (Social Return on Investment) (all variants)

Outcome tracking system

(SROI variants) measure social impact by screening and tracking standardized social outputs and workforce outcomes across portfolios, aggregating results and monetizing them through SROI methods to link investment performance, operational data and social value creation in a comparable, decision-useful way

TruCost

Assessment process

Measures impact by quantifying direct and supply-chain environmental impacts using modeled and company data, translating resource use and emissions into efficiency metrics and external cost estimates

80 Source: ADNEC, Desk research, Roland Berger

B

4

Social impact measurement

Criteria for comparison To identify best-practice social impact calculation methodologies, approaches were compared based on the breadth of coverage, quantification and reliability

Social scope

Impact breadth

Quantification

Comparability

Verification

Extent to which the methodology covers relevant social topics and stakeholder groups

Degree to which the approach captures outputs, outcomes and longer-term / systemic change.

Ability to produce comparable, decision-ready scores or metrics

Ability to compare across peers, sectors, or portfolios

Extent to which results can be validated and audited for accuracy and credibility

Narrow focus (e.g. single issue such as poverty or jobs only)

Outputs only (activities, counts)

Narrative or qualitative only

Organization-specific, not comparable

Self-reported, no external verification

Covers multiple social themes but limited stakeholder groups

Outcomes (short- to mediumterm change)

Mixed qualitative and quantitative indicators

Comparable within a sector or portfolio

Off-site verification, document review, spot checks

Comprehensive coverage across stakeholders & social themes

Outcomes plus causality, counterfactuals, or systemic change

Clear scoring, ratings, or monetized outputs (e.g. SROI, point scales)

Standardized scores enabling cross-sector or peer comparison

On-site audits, third-party certification, statistical sampling

Low

Medium

81 Source: Roland Berger

High

B

4

Social impact measurement

Assessment of calculation methodologies (1/2) Then we assessed the selected methodologies against the criteria and extracted key learnings to consider for ADNEC’s measurement tool Approach

Social Scope

Impact Breadth

Quantification

Comparability

Verification

Overall score1)

B Rating System

High

High

High

High

Medium

High

Use standardized scoring that measures across governance, workers, community and ensure potential for third-party verification

Balanced Scorecard (Impact)

High

High

Medium

Medium

Low

Low

Embed social KPIs into strategy, operations and performance management dashboards

CHAT (Charity Analysis Tool)

High

High

High

Medium

High

High

Rate results (breadth/depth /change) of social impact

Compass (Investors)

High

High

High

Medium

High

High

Track society, well-being, environment and economy & show synergies between the pillars

Dalberg Approach

High

High

Medium

Low

Medium

Low

Build a Theory of Change and benchmark actual outcomes against counterfactuals/status-quo scenario

Medium

High

High

High

High

High

Use structured indicators with strong auditability for reporting and comparability

Ecological Footprint

Low

Medium

High

High

Medium

Low

Quantify resource demand and emissions footprint; integrate with event sustainability baselines

EPRS

Low

Medium

Medium

Low

High

Low

Link environmental benefits with financial returns before investments

Fair Trade Certification

High

High

Medium

High

High

High

Require supplier labor standards and audits; reward compliant procurement choices

HIP Framework

High

High

High

High

Medium

High

Adopt a simple impact score linking impact performance to risk/returns; integrate mgmt practice analysis

LEED Certification

Medium

Medium

High

High

High

Medium

Incentivize social equity in supply chains through points-based certification criteria

DOTS

1) Scoring based on top quartile performers (based on numerical equivalent totals)

82 Source: ADNEC, Desk research, Roland Berger

Considerations for ADNEC

B

4

Social impact measurement

Assessment of calculation methodologies (2/2) Then we assessed the selected methodologies against the criteria and extracted key learnings to consider for ADNEC’s measurement tool Approach

Social Scope

Impact Breadth

Quantification

Comparability

Verification

Overall score1)

Movement Above $1/day

Medium

Medium

High

High

High

Medium

Pulse Impact Investing Mgmt Software/PDMS

Medium

Medium

Medium

High

Medium

Low

Ensure benchmarking and comparison across assets and Clusters

Progress out of Poverty Index/ Poverty Probability Index (PPI)

Low

Medium

High

High

High

Low

Obtain stakeholder input and map responses to measurable indicators

PROI (Political Return on Investment)

Medium

Medium

High

High

Medium

Low

Benchmark organizations against peers using standardized resource /output metrics

RISE / OASIS

Medium

Medium

Medium

Medium

High

Low

Integrate inputs from credible supplier assessments and worker feedback

SIA (Social Impact Assessment)

High

High

Medium

Medium

Medium

Low

Link KPIs to business activity and monetize long-term social value

Social Rating systems

High

High

High

High

High

High

Combine systems assessment, random client sampling, focus groups for verified rating

Social Value Metrics

High

High

High

High

Medium

High

Select a few operational indicators tied to outcomes and integrate monetary valuation

SROI (all variants)

High

High

High

High

Medium

High

Use ROI-style monetization for priority initiatives; keep assumptions transparent and consistent

Medium

Medium

High

High

High

Medium

Quantify direct and supply-chain environmental impacts and use as efficiency metrics

TruCost

1) Scoring based on top quartile performers (based on numerical equivalent totals)

83 Source: ADNEC, Desk research, Roland Berger

Considerations for ADNEC

Track progress based on clear threshold, integrate input from periodic surveys and expert reviews

B

4

Social impact measurement

Takeaways and learnings from existing social impact methodologies The social impact methodology assessment informs a tailored, practical approach that suggests outcome-focused social impact methodology

Key takeaways • Outcome-focused, bottom-up approaches are stronger because they clearly show impact and can be aggregated, but they require well-designed indicators • High-scoring tools/methodologies are robust and comprehensive, but they differ in how practical, scalable and easy they are to implement in practice • A tailored, hybrid approach is needed to balance impact measurement quality with operational feasibility

Learnings for ADNEC • Focus on outcomes rather than activities, capturing the real social impact of ADNEC’s operations and events • Measure impact bottom-up at venue and business-cluster level and aggregate consistently to the ADNEC Group • Ensure results are comparable and auditable, allowing for third-party verification (e.g. for certifications) • Design a practical, repeatable approach based on available data and clear ownership across ADNEC entities

This assessment confirms that ADNEC needs a tailored, hybrid social impact methodology that balances reliability and rigor with practicality and combines clear impact logic, measurable KPIs and disciplined aggregation

84 Source: ADNEC, Roland Berger

B

4

Social impact measurement

Proposed methodological approach Based on the assessment of relevant calculation methodologies, we developed a systematic 5-step approach to quantify ADNEC’s social impact

Items

Objective

Focus

1

2

85 Source: Roland Berger

4

5

Translate impact metric into measurable indicators

Define social multiplication factors

Define social impact KPIs

Tool creation and social impact calculation

• Identify how each ADNEC business cluster creates social outcomes, based on its operating model and sphere of influence

• Convert each impact metric into a limited, outcome-oriented set of measurable KPIs

• Define standardized factors that express the average social outcome generated per unit of activity

• Define the social impact KPIs that result from applying multiplication factors to the corresponding impact metrics

• Operationalize the methodology into a repeatable, auditable Excelbased tool

• Clear definition of intended social outcomes, not activities • Identification of who experiences the impact

• Outcome-oriented indicators (people reached,

Indicators reflecting scale, reach, and intensity of impact • Consistency across clusters where possible, flexibility where needed • Practical data availability and ownership

• Metrics such as spend per visitor, participants per event, jobs supported per unit of spend, beneficiaries per initiative • Separation between operational activity data and multiplication factors • Use of internal data where available, complemented by benchmarks where needed • Transparent, documented, and adjustable parameters

• KPI logic defined as impact metric × factor • KPIs covering key social impact themes relevant for ADNEC (e.g. people impacted, jobs supported, skills developed, local economic value enabled) • Clear aggregation rules & no double counting • KPI structure suitable for internal mgmt. and external reporting

• Clear separation of inputs (impact metrics), parameters (multiplication factors), and outputs (KPIs) • Bottom-up calculation logic with cluster-level granularity and Group-level aggregation • Flexibility to update assumptions, add KPIs, and evolve scope over time • Visual dashboards to facilitate internal reporting

KPI catalogue by business cluster, with clear definitions

Set of standalone social multiplication factors

Defined set of quantified social impact KPIs

Annual, repeatable ADNEC Social Impact Calculation Tool

(visitors, employees, creatives, communities, SMEs)

• Distinction between direct impacts and enabled impacts • Consideration of positive impact and potential risks

jobs enabled, access provided)

(e.g. safety, accessibility)

Output

3

Define social impact logic by business cluster

Social impact logic and metrics by business cluster

Work in progress

B

4

1-2

Examples

Social impact measurement | Impact metrics

Non-exhaustive

Impact metrics overview (1/6) – F&B F&B delivers social impact through employment, skills development, food safety, local sourcing, and targeted food access initiatives for vulnerable populations

F&B

ADNEC sector:

Primary impact metrics

What this means in practice

KPIs / measurable indicators

Number of meals served

Scale of service to people

Total meals served; meals served per event

F&B workforce size and composition

Employment and skills in hospitality

Total F&B employees; % local workforce; % permanent vs temporary

Training

Human capital development

Training hours; trained employees; certification completion rate

Local and SME suppliers

Economic inclusion through procurement

% spend with local suppliers; % spend with SMEs; number of SME suppliers

Food safety and hygiene practices

Direct impact on consumer wellbeing

Food safety incidents; % staff food safety certified; audit compliance rate

Food redistribution initiatives

Improved food access for vulnerable populations

Meals donated; beneficiaries reached; charity/NGO partners engaged

Social food access programs

Intentional extension of social value beyond operations

Events with redistribution program; frequency of donations (per year)

Core operations

Targeted social initiatives

86 Source: Desk research, Company websites, ESG or Annual reports, Roland Berger

4

1-2

Examples

Social impact measurement | Impact metrics

Non-exhaustive

Impact metrics overview (2/6) - Venues

Venues

Venues generate social impact by enabling large-scale participation, employment, inclusion & community access via safe, accessible civic infrastructure

ADNEC sector:

Work in progress

B

Primary impact metrics

What this means in practice

KPIs / measurable indicators

Volume of visitors hosted

Venues create impact by enabling large numbers of people to gather, interact, and access events

Total annual visitors; average visitors per event

Number and type of events hosted

Different event types generate different social value (commercial, cultural, community, educational)

Total events hosted; share of events by type

On-site workforce

Direct employment and job quality at venues

Total on-site employees (FTE); % permanent vs temporary; training hours per FTE

Subcontractors and service providers

Significant indirect employment (security, cleaning, logistics, AV)

Subcontractor workers engaged; subcontractor spend; contractor days worked

Physical accessibility of space

Inclusion is driven by how accessible the infrastructure % accessible sqm; number of accessibility features; staff is trained in inclusion

Educational events

Knowledge sharing & learning opportunities

Number of events, number of participants, educational materials published

Community access initiatives

Venues act as civic infrastructure enabling access for local communities

Community events hosted; venue days donated or subsidized; community beneficiaries reached

Accessibility enhancement initiatives

Inclusion impact increases through continuous improvements beyond baseline compliance

New accessibility features introduced; inclusion training coverage (%)

Core operations

Targeted social initiatives

87 Source: Desk research, Company websites, ESG or Annual reports, Roland Berger

4

1-2

Examples

Social impact measurement | Impact metrics

Non-exhaustive

Impact metrics overview (3/6) - Media

Media

Media generates social impact by enabling a creative ecosystem, supporting SMEs &jobs, building local talent, and promoting inclusive creative participation

ADNEC sector:

Work in progress

B

Primary impact metrics

What this means in practice

KPIs / measurable indicators

Size of creative ecosystem

Social impact comes from enabling a creative community

Active community members; occupancy / memberships

Number of active companies and SMEs

Economic inclusion and entrepreneurship

Resident companies; SMEs supported; new companies onboarded

Creative professionals and freelancers

Jobs enabled, not audiences reached

Creative jobs enabled; freelancers engaged (unique)

Productions supported

Cultural output and global visibility

Productions supported; production days hosted

Access to infrastructure (studios, facilities)

Democratization of production capabilities

Studio days utilized; facility utilization rate (%)

Training and talent development

Long-term capability building

Creatives trained; training hours; program completion rate

Local / Emirati participation

National creative sector development

% Emirati creatives; Emirati-led productions; Emirati beneficiaries (count)

Youth / underrepresented groups

Inclusive access to the creative economy

Participants from targeted groups; scholarships/grants awarded

Core operations

Targeted social initiatives

88 Source: Desk research, Company websites, ESG or Annual reports, Roland Berger

4

1-2

Examples

Social impact measurement | Impact metrics

Non-exhaustive

Impact metrics overview (4/6) - Services

Services

Services contribute social impact via operational employment, contractor inclusion, public-value services, workforce wellbeing & selective pro bono initiatives

ADNEC sector:

Work in progress

B

Primary impact metrics

What this means in practice

KPIs / measurable indicators

Size of service workforce

Employment creation in operational roles

Total service employees; contractor headcount; training hours per FTE

Use of contractors and SMEs

Indirect employment and local economic impact

% spend with contractors; % spend with SMEs; number of SME contractors

Nature of services provided

Some services (protocol, government support) have public value

Government/protocol engagements (count); high-level delegations supported

Health and safety exposure

Worker wellbeing in physically intensive roles

LTIFR; safety incidents; safety training hours; compliance checks completed

Pro bono / public value services

Direct support to public institutions and NGOs

Pro bono/subsidized engagements; institutions supported; beneficiary institutions (count)

Workforce inclusion initiatives

Inclusion beyond standard hiring

Participants from targeted groups; placements or internships (count)

Core operations

Targeted social initiatives

89 Source: Desk research, Company websites, ESG or Annual reports, Roland Berger

4

1-2

Examples

Social impact measurement | Impact metrics

Non-exhaustive

Impact metrics overview (5/6) - Events

Events

Events create social value by convening diverse stakeholders, enabling intercultural exchange, temporary employment, and targeted community initiatives

ADNEC sector:

Work in progress

B

Primary impact metrics

What this means in practice

KPIs / measurable indicators

Delegates, exhibitors, speakers

Social value is driven by convening people and organizations

Total delegates; total exhibitors; total speakers

International vs local participation

Intercultural exchange and knowledge transfer

% international participants; number of countries represented

Event workforce and contractors

Temporary and project-based employment

Temporary event workers; contractor days worked; % local workforce

Educational events

Knowledge sharing & learning opportunities

Number of events, number of participants, educational materials published

Public and CSR-oriented events

Direct community benefit beyond commercial value

Number of public / CSR events; beneficiaries reached; volunteer hours

Inclusion-focused programming

Events can serve youth, education, or inclusion agendas

Events with youth/education focus; events with inclusion theme (count)

Core operations

Targeted social initiatives

90 Source: Desk research, Company websites, ESG or Annual reports, Roland Berger

4

1-2

Examples

Social impact measurement | Impact metrics

Non-exhaustive

Impact metrics overview (6/6) – Tourism

Tourism

Tourism creates social value by enabling cultural exchange, local employment, community partnerships and inclusive tourism offerings

ADNEC sector:

Work in progress

B

Primary impact metrics

What this means in practice

KPIs / measurable indicators

Number of tourists served

Core driver of cultural and social exchange

Tourists served; packages sold

Origin of visitors

Depth of intercultural interaction

% international tourists; number of source countries

Tourism workforce and guides

Local employment and skills

Tourism employees; local guides employed; training hours

Engagement with local partners

Whether tourism benefits communities or bypasses them

Local partners engaged; % spend with local partners; local SME partners (count)

Visitor experience and safety

Wellbeing and reputation of destination

Visitor satisfaction score; safety incidents; complaints resolved (%)

Community-based tourism initiatives

Shared value creation with local communities

Community partners engaged; community beneficiaries reached; community revenue supported

Accessible tourism initiatives

Tourism-for-all and inclusion

Accessible packages offered; tourists served through inclusive offerings

Core operations

Targeted social initiatives

91 Source: Desk research, Company websites, ESG or Annual reports, Roland Berger

B

4

3

Examples

Social impact measurement | Multiplication factors

Non-exhaustive

Multiplication factors Multiplication factors express the average social outcome generated per unit of activity, translating operational scale into measurable social impact

What are multiplication factors?

Multiplication factors

• Standardized metrics that describe the typical level of social impact per unit of activity (e.g., people, spend, time, or resources)

Average salary value [AED]

• They sit between operational data and final KPIs, acting as the translation mechanism from activity to outcome

How are they defined?

• Defined using internal ADNEC data where available, complemented by external benchmarks or conservative assumptions where needed

Cost per hour of training [AED] Value per volunteer hour [AED] Average value per client served [AED] Average exhibitor revenue/value [AED] Average spend per visitor [AED] Average value per lead [AED] Average value per community program [AED] Cost or retail value per meal [AED]

• Documented with clear units, sources, and update rules to ensure transparency, consistency, and auditability

Average AED support per beneficiary [AED]

How are they applied?

Average interactions per cultural visitor [#]

• Applied by multiplying the relevant impact metric by the corresponding impact intensity metric to calculate social impact KPIs • Designed to be adjustable over time, enabling refinement as data quality improves or scope evolves.

Note: in some cases, the use of factors is not required – Some impact metrics may be considered social impact KPIs as standalone (e.g., total number of attendees to conferences)

92 Source: Roland Berger

Leads per reporting exhibitor [# leads] Average number of new contacts exchanged per visitor [# connections] Average number of meetings or leads per exhibitor [# connections] Average value per business lead [AED] Average number of visitors per CSR event [# people] Average value of business support from exposure [AED] Average exhibitor revenue/value [AED] Average income per job [AED] Average value per booth/activity [AED]

B

4

4

Examples

Social impact measurement | Social impact KPIs

Non-exhaustive

Social impact KPIs Social impact KPIs quantify ADNEC’s social outcomes by combining activity data and factors into clear, decisionrelevant results

What are social impact KPIs? • Quantified measures of social outcomes achieved, such as people impacted, jobs supported, economic value enabled, or wellbeing outcomes delivered • They represent the final outputs of the social impact calculation, not inputs or assumptions

How are they defined?

• Defined as the result of impact metrics multiplied by factors, with clear units (e.g., people, jobs, AED, meals etc.)

• Structured around key social impact themes relevant for ADNEC, ensuring consistency across business clusters

Social impact KPIs Total employees Total visitors Number of exhibitors reporting new business leads [# people] Number of visitors engaging in cultural content [# people] Number of trained employees Number of donated meal beneficiaries Economic value of full time employment Total direct jobs supported Total indirect jobs supported Economic value of training investment Value of volunteering contribution from ADNEC staff Economic value from partners engaged

How are they applied?

Economic value of local procurement spend

• Calculated bottom-up at business-cluster level and aggregated to a Group-level social impact view

Value of new business leads generated

• Used for management decision-making, ESG reporting, and external communication, with transparent logic and no double counting.

Economic value of SME procurement spend Monetary donations Value of discounts provided Total knowledge gain participation Exhibitor-buyer connections facilitated Total food rescued and diverted from landfill

93 Source: Roland Berger

B

4

5

Social impact measurement | Calculation tool overview

Social impact calculation process – High-level overview The calculation process follows three steps: data collection & processing, input of factors, and the final social impact computation

Social impact metrics

Impact intensity metrics

ADNEC’s social impact

• Operational data reflecting the scale of ADNEC’s activities across business clusters, including people served, events and productions delivered, workforce engaged, services provided, and community initiatives undertaken

• Standardized metrics expressing the average social outcome per unit of activity, such as participants per event, spend per visitor, jobs supported per unit of spend, or beneficiaries per initiative

• Quantified social outcomes resulting from the application of multiplication factors to ADNEC’s activity data, capturing people impacted, jobs supported, skills developed, economic value enabled, and community and wellbeing outcomes at cluster and Group level

• These metrics represent the fundamental sources through which social impact is generated.

94 Source: Roland Berger

• These metrics translate operational scale into measurable social outcomes.

B

4

5

Social impact measurement | Calculation tool overview

Social impact calculation tool overview The tool is designed to flexibly adapt to ADNEC’s evolving business structure, KPIs, and time horizons while keeping calculations fully automated

What the tool delivers

The tool produces, a single, consolidated, pivot-ready output table with automated calculations; Manual processing is minimized: users only configure KPIs and upload data, while all calculations and aggregations run automatically in the background

How the user sets up the model

Users first define the calculation scope, including the number of years to be assessed and the number of business clusters, which can be expanded or reduced as ADNEC evolves; Users then select the relevant social impact metrics and multiplication factors, all of which are maintained in expandable, centrally managed lists

How KPIs are flexibly defined

KPIs are configured through a simple setup table; For each KPI, the user defines the name and unit, selects the relevant social impact metric from a dropdown, selects the relevant multiplication factor from a second dropdown, and defines the mathematical relationship between them – This can be multiplication (e.g., visitors × spend per visitor), addition etc., allowing standalone metrics to be included without forcing artificial assumptions

How calculations are automated

Once KPIs are defined, the input sheet automatically generates a standardized, pivotable data structure; Each year, business cluster, and metric combination is created dynamically (e.g. Year 1 – Cluster A – Metric 1). Adding years or clusters automatically expands the structure, enabling seamless bottom-up calculation and aggregation without manual restructuring

Following the development of the flexible social impact calculation tool, we have also created a simplified alternative

95 Source: Roland Berger

B.2 | Peers’ benchmarking on social reporting & gap assessment

B

2

Gap assessment and benchmarking of peers

Topic coverage by ADNEC ADNEC addresses most ESG social dimensions, with targeted opportunities for further improvement in select topics

High topic coverage x/x

Medium topic coverage

Number of sub-topics covered

97 Source: Roland Berger

No current topic coverage

Potential topic area for ADNEC to develop

% %

share of sub-topics covered [%]

0/1 4/5

Social impact of external advisors

80%

100%

Responsible marketing and stakeholder relations

1/1

Responsible use of data and AI

Responsible communication and stakeholder relations

100%

67%

Responsible use of data and AI

1/1

Localization and local content in the value chain

57%

100%

0%

Total

46/69

60%

1/1

83%

Local socio-economic development

0%

4/7

Working conditions and employment quality

0%

Data privacy and cybersecurity in the value chain

2/2

100%

Working conditions, equal treatment & rights of external advisors

Culture and heritage

100%

2/3

Responsible use of data and AI

Social impact of external advisors

60%

Consumers & end-users

0/1

60%

Human rights and fair treatment of workers

9/15

1/1 3/3 3/5

Healthy and safe working environment

100%

1/1

Diversity, equity & inclusion

100%

5/6

Career development and future skills

Affected communities

0/1

Workers in the value chain

9/15

Own workforce

67%

B

2

Gap assessment and benchmarking of peers

Sub-topic gaps identified in ADNEC’s ESG report Sub-topics that are not covered by ADNEC are mainly concentrated in the value chain/ external advisor rights, responsible tech. & AI use and community impact

Own workforce

Workers in the value chain

Affected communities

Consumers & end-users

Healthy and safe working environment

Human rights and fair treatment of workers (vulnerable workers)

Local socio-economic development

Data privacy and cybersecurity in the value chain

• Child labor • Forced labor • Secure employment

• Diversity • Employment and inclusion of persons with disabilities • Measures against violence and harassment in the workplace • Privacy • Secure employment • Working time

Responsible use of data and AI

• Responsible disengagement from suppliers

• Responsible AI use by external advisors

• Diversity • Employment and inclusion of persons with disabilities • Measures against violence and harassment in the workplace • Privacy • Secure employment • Working time

98 Source: Roland Berger

xx

Sub-topics not covered

• Data privacy and cybersecurity in the value chain

Responsible communication and stakeholder relations • Protection of children

Social impact of external advisors

Working conditions, equal treatment & rights of external advisors

Potential topic area for ADNEC to develop

• Access to basic products and services (food, water, sanitation, energy, housing, transport) • Grievance mechanisms (Freedom of expression) • Land use and community rights (landrelated impacts)

Social impact of external advisors • Social impact of external advisors

B

2

Gap assessment and benchmarking of peers

Potential levers to address current gaps Most gaps can be addressed by extending workforce policies to the value chain, external advisors and communities through clear standards and contracts

Topic Healthy and safe working environment

Potential solutions • Formalize a Human Rights & Labor Standards Policy • Introduce secure employment terms and benefits and include them in the ESG report

Human rights and fair treatment of workers (vulnerable workers)

• Expand Supplier Code of Conduct to explicitly cover vulnerable workers1) • Enable grievance access for value-chain workers, including anonymous reporting channels

Social impact of external advisors

• Extend access to grievance mechanisms to external advisors and affected third parties • Require declarations or evidence of compliance with labor and human-rights standards • Assess community impact of activities and recommendations

Working conditions, equal treatment & rights of external advisors

• Define “external advisors” as a distinct stakeholder group within the social policy • Embed minimum social, labor, ethics, data-privacy and AI-use standards in advisory contracts • Establish policies on maximum working hours and forced overtime • Apply responsible engagement and disengagement protocols

Local socio-economic development

• Establish a community engagement and grievance channels; train staff on handling grievance

Responsible use of data and AI

• Partner with local entities (NGOs, municipalities) to support access to services and community benefits • Extend responsible data & AI principles to third parties handling community or attendee data • Introduce AI and data-use safeguards in vendor contracts, incl. transparency, consent and misuse prevention • Implement data processing agreements with external advisors

Data privacy and cyber security in the value chain

• Expand data-privacy requirements to suppliers and partners, including minimum cybersecurity standards

Responsible communication and stakeholder relations

• Introduce child-protection principles across events, marketing and digital platforms

• Conduct regular cybersecurity audits of value chain partners

• Train staff and partners on maintaining child safeguarding, health and safety standards at venues and events

Potential topic area for ADNEC to develop 1) Includes supply chain workers such as migrant, temporary or low-wage workers

99 Source: Roland Berger

Non-exhaustive

B

2

Gap assessment and benchmarking of peers

Company benchmarking selection1) To identify gaps, we conducted a benchmarking exercise – Peers with the broadest social topic coverage in their materiality assessments were shortlisted Number of social topics evaluated as material in peer materiality analysis

Cluster

Company

Community impact

Diversity, equity & inclusion

Economic impact

End-user / customer experience

Human rights (incl. supply chain)

Supply chain Local hiring / & nationalization procurement

Talent training & retention

Worker safety Topic and wellbeing coverage

4 Group

3 7 F&B

5 7 Venues

5 Media

5

Services

5

Events

7

Tourism

5

Topic covered in preliminary analysis

Included in social impact deep dive analysis

1) For clusters with at least two benchmarks; whereas clusters with only one company were included as is

100 Source: Roland Berger

B

2

Gap assessment and benchmarking of peers

Key takeaways by company ADNEC is broadly aligned with selected benchmarks – Still, value-chain and external advisor impacts remain underdeveloped across the peer group

ADNEC Cluster

Company

Group

Fiera Milano

F&B

Sodexo

Venues

Dubai World Trade Centre

Media

Dubai Studio City (TECOM)

Services

GL events

Events

Informa

Tourism

TUI

ADNEC Group

Included in the report

Not in the report

1) Out of 69 key social topics identifies in reporting standards

101 Source: Company ESG strategies, Desk research, Roland Berger

Topic coverage1) Out of 69 topics

Comments • Concentrated coverage on value-chain workforce, particularly human rights and external advisors’ working conditions • Limited depth on own-workforce development, notably skills development and data & AI responsibilities

14

• Strong and well-rounded focus on own workforce, especially working conditions, DE&I and skills • Relatively lighter emphasis on affected communities, including cultural impact and external advisor social impacts

29

• Balanced coverage across own workforce and consumers/end-users, with emphasis on working conditions and stakeholder relations • Less developed recognition of value-chain worker rights beyond direct employment

36

• Clear emphasis on affected communities, notably local socio-economic development and localization • Limited treatment of value-chain labor topics, including external advisors’ conditions

27

48 20

55 46

• Deep coverage of value-chain workers, external advisors and own workforce • Less emphasis on consumer-facing topics, including responsible marketing and data & AI impacts

Key insights • Overall, ADNEC has a very strong foundation of social frameworks, especially for directly employed or value chain stakeholders, in line with top peers • Going forward, focusing on community and cultural impact will enhance ADNEC’s overall social impact

• In parallel, strengthening value chain coverage through • Strong positioning on consumers/end-users and community-related topics, clearer labor standards, especially access to information and safety • Thinner coverage of value-chain workforce issues, particularly external advisor grievance mechanisms rights and conditions and contractor • Most comprehensive peer, advanced focus on value-chain human rights and disengagement would working conditions improve accountability • Lower relative emphasis on community-level themes, including culture, heritage and alignment with best and local development practices • Solid baseline across own workforce and value-chain labor fundamentals, aligned with peer norms • Potential to further expand coverage of communities/consumer impacts (responsible marketing and data/AI implications) and value chain (hiring, hours)

B

2

Gap assessment and benchmarking of peers

Mapping across companies (1/7) Key social impact topics were reviewed across benchmarked peers and ADNEC’s ESG reports to identify coverage gaps #

Affected stakeholders

1

Topic

Sub-topic

Sub-sub-topic

Own workforce

Career development and future skills

Equal treatment & opportunities for all

Training & skills development

2

Own workforce

Diversity, equity & inclusion

Equal treatment & opportunities for all

Diversity, equity and inclusion

3

Own workforce

Diversity, equity & inclusion

Equal treatment & opportunities for all

Employment & inclusion of persons with disabilities

4

Own workforce

Diversity, equity & inclusion

Equal treatment & opportunities for all

Gender equality & equal pay for work of equal value

5

Own workforce

Healthy and safe working Equal treatment & environment opportunities for all

Measures against violence & harassment in the workplace

6

Own workforce

Healthy and safe working Other work-related environment rights

Child labor

7

Own workforce

Healthy and safe working Other work-related environment rights

Forced labor

8

Own workforce

Healthy and safe working Other work-related environment rights

Privacy

9

Own workforce

Healthy and safe working Working conditions environment

Health & safety

10

Own workforce

Responsible use of data and AI

Responsible AI use

Other work-related rights

Topic present in benchmark’s ESG strategy document

102 Source: Company ESG strategies, Desk research, Roland Berger

Topic not present in ADNEC’s ESG report

B

2

Gap assessment and benchmarking of peers

Mapping across companies (2/7) Key social impact topics were reviewed across benchmarked peers and ADNEC’s ESG reports to identify coverage gaps #

Affected stakeholders

11

Topic

Sub-topic

Sub-sub-topic

Own workforce

Working conditions and employment quality

Other work-related rights

Adequate housing

12

Own workforce

Working conditions and employment quality

Working conditions

Adequate wages

13

Own workforce

Working conditions and employment quality

Working conditions

Childcare and parental policies

14

Own workforce

Working conditions and employment quality

Working conditions

Secure employment

15

Own workforce

Working conditions and employment quality

Working conditions

Workers voice, engagement and representation mechanisms

16

Own workforce

Working conditions and employment quality

Working conditions

Working time and work-life balance

17

Workers in the value chain

Human rights and fair treatment of workers

Equal treatment and opportunities for all

Diversity (vulnerable workers)

18

Workers in the value chain

Human rights and fair treatment of workers

Equal treatment and opportunities for all

Employment and inclusion of persons with disabilities (vulnerable workers)

19

Workers in the value chain

Human rights and fair treatment of workers

Equal treatment and opportunities for all

Gender equality and equal pay for work of equal value (vulnerable workers)

20

Workers in the value chain

Human rights and fair treatment of workers

Equal treatment and opportunities for all

Measures against violence & harassment in the workplace (vulnerable workers)

Topic present in benchmark’s ESG strategy document

103 Source: Company ESG strategies, Desk research, Roland Berger

Topic not present in ADNEC’s ESG report

B

2

Gap assessment and benchmarking of peers

Mapping across companies (3/7) Key social impact topics were reviewed across benchmarked peers and ADNEC’s ESG reports to identify coverage gaps Affected stakeholders

Topic

Sub-topic

Sub-sub-topic

21

Workers in the value chain

Human rights and fair treatment of workers

Equal treatment and opportunities for all

Training and skills development (vulnerable workers)

22

Workers in the value chain

Human rights and fair treatment of workers

Other work-related rights

Adequate housing (vulnerable workers)

23

Workers in the value chain

Human rights and fair treatment of workers

Other work-related rights

Child labor (vulnerable workers)

24

Workers in the value chain

Human rights and fair treatment of workers

Other work-related rights

Forced labor (vulnerable workers)

25

Workers in the value chain

Human rights and fair treatment of workers

Other work-related rights

Privacy (vulnerable workers)

26

Workers in the value chain

Human rights and fair treatment of workers

Other work-related rights

Water and sanitation (vulnerable workers)

27

Workers in the value chain

Human rights and fair treatment of workers

Working conditions

Adequate wages (vulnerable workers)

28

Workers in the value chain

Human rights and fair treatment of workers

Working conditions

Occupational health and safety (vulnerable workers)

29

Workers in the value chain

Human rights and fair treatment of workers

Working conditions

Secure employment (vulnerable workers)

30

Workers in the value chain

Human rights and fair treatment of workers

Working conditions

Workers voice, engagement & representation mechanisms (vulnerable workers)

#

Topic present in benchmark’s ESG strategy document

104 Source: Company ESG strategies, Desk research, Roland Berger

Topic not present in ADNEC’s ESG report

B

2

Gap assessment and benchmarking of peers

Mapping across companies (4/7) Key social impact topics were reviewed across benchmarked peers and ADNEC’s ESG reports to identify coverage gaps Affected stakeholders

Topic

Sub-topic

Sub-sub-topic

31

Workers in the value chain

Human rights and fair treatment of workers

Working conditions

Working time (vulnerable workers)

32

Workers in the value chain

Social impact of external advisors

NA

Responsible disengagement from suppliers

33

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Equal treatment and opportunities for all

Diversity (external advisors)

34

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Equal treatment and opportunities for all

Employment and inclusion of persons with disabilities (external advisors)

35

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Equal treatment and opportunities for all

Gender equality and equal pay for work of equal value (external advisors)

36

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Equal treatment and opportunities for all

Measures against violence and harassment in the workplace (external advisors)

37

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Equal treatment and opportunities for all

Training and skills development (external advisors)

38

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Other work-related rights

Adequate housing (external advisors)

39

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Other work-related rights

Child labor (external advisors)

40

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Other work-related rights

Forced labor (external advisors)

#

Topic present in benchmark’s ESG strategy document

105 Source: Company ESG strategies, Desk research, Roland Berger

Topic not present in ADNEC’s ESG report

B

2

Gap assessment and benchmarking of peers

Mapping across companies (5/7) Key social impact topics were reviewed across benchmarked peers and ADNEC’s ESG reports to identify coverage gaps #

Affected stakeholders

Topic

Sub-topic

Sub-sub-topic

41

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Other work-related rights

42

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Other work-related rights

Water and sanitation (external advisors)

43

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Working conditions

Adequate wages (external advisors)

44

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Working conditions

Occupational Health and safety (external advisors)

45

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Working conditions

Secure employment (external advisors)

46

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Working conditions

Workers voice, engagement & representation mechanisms (external advisors)

47

Workers in the value chain

Working conditions, equal treatment and rights of external advisors

Working conditions

Working time (external advisors)

48

Affected communities

Culture and heritage

Rights of local communities

Culture and heritage

49

Affected communities

Local socio-economic development

Communities civil rights

Grievance mechanisms (Freedom of expression)

50

Affected communities

Local socio-economic development

Communities economic, social and cultural rights

Access to basic products and services (food, water, sanitation,

Topic present in benchmark’s ESG strategy document

106 Source: Company ESG strategies, Desk research, Roland Berger

energy, housing, transport)

Topic not present in ADNEC’s ESG report

B

2

Gap assessment and benchmarking of peers

Mapping across companies (6/7) Key social impact topics were reviewed across benchmarked peers and ADNEC’s ESG reports to identify coverage gaps Affected stakeholders

Topic

Sub-topic

Sub-sub-topic

51

Affected communities

Local socio-economic development

Communities economic, social and cultural rights

Access to education and skills development

52

Affected communities

Local socio-economic development

Communities economic, social and cultural rights

Access to healthcare

53

Affected communities

Local socio-economic development

Communities economic, social and cultural rights

Access to Sports and Physical Activity

54

Affected communities

Local socio-economic development

Communities economic, social and cultural rights

Community safety and human security (securityrelated impacts)

55

Affected communities

Local socio-economic development

Communities economic, social and cultural rights

Land use and community rights (land-related impacts)

56

Affected communities

Localization and local content in the value chain

Localization and local content in the value chain

Localization and local content in the value chain (downstream)

57

Affected communities

Localization and local content in the value chain

Localization and local content in the value chain

Localization and local content in the value chain (upstream)

58

Affected communities

Responsible use of data and AI

Other work-related rights

Data privacy and cybersecurity in the value chain

59

Affected communities

Responsible use of data and AI

Other work-related rights

Responsible AI use

60

Affected communities

Responsible use of data and AI

Other work-related rights

Responsible AI use by external advisors

#

Topic present in benchmark’s ESG strategy document

107 Source: Company ESG strategies, Desk research, Roland Berger

Topic not present in ADNEC’s ESG report

B

2

Gap assessment and benchmarking of peers

Mapping across companies (7/7) Key social impact topics were reviewed across benchmarked peers and ADNEC’s ESG reports to identify coverage gaps Affected stakeholders

Topic

61

Affected communities

Social impact of external advisors

Social impact of external advisors

62

Consumers and end-users

Data privacy and Data privacy and cybersecurity in the value cybersecurity in the chain value chain

Data privacy and cybersecurity in the value chain

63

Consumers and end-users

Responsible communication and stakeholder relations

Information-related impacts for consumers /end-users

Access to quality information

64

Consumers and end-users

Responsible communication and stakeholder relations

Personal safety of consumers / end-users

Health & safety

65

Consumers and end-users

Responsible communication and stakeholder relations

Personal safety of consumers / end-users

Protection of children

66

Consumers and end-users

Responsible communication and stakeholder relations

Social inclusion of consumers / end-users

Digital accessibility

67

Consumers and end-users

Responsible communication and stakeholder relations

Social inclusion of consumers / end-users

Responsible marketing practices

68

Consumers and end-users

Responsible marketing and stakeholder relations

Information-related impacts for consumers / end-users

Freedom of expression

69

Consumers and end-users

Responsible use of data and AI

Information-related impacts for consumers / end-users

Privacy

#

Sub-topic

Topic present in benchmark’s ESG strategy document

108 Source: Company ESG strategies, Desk research, Roland Berger

Sub-sub-topic

Topic not present in ADNEC’s ESG report

B

2

Gap assessment and benchmarking of peers

Key takeaways from the benchmarking Overall, ADNEC has strong social topic coverage, with further opportunity to enhance consistency across value chain, tech. and community topics

Key takeaways from ADNEC and peers’ ESG report benchmarking

109 Source: Roland Berger

1

Among the benchmarked companies, TUI and GL Events demonstrate the strongest social reporting, reflecting best practices through comprehensive approaches that address both affected stakeholders across core topics

2

ADNEC’s ESG report demonstrates strong coverage across social topics and stakeholder groups; however, the depth and consistency of policies vary across ADNEC, ExCeL London and BDC

3

Sub-topics not currently covered by ADNEC are in three areas: value-chain and external advisor rights; responsible use of technology and AI, including data governance and ethical AI use, and community impacts (e.g. civil grievance mechanisms)

(e.g. employment & inclusion of persons with disabilities are only present in Excel London and BDC)

B.3 | Social impact policy & governance

B

3

Social impact policy & governance

Overview of strategic alignment review We applied a structured three-step approach to deliver a social impact policy draft, a potential governance set-up and a communication framework

1

Social policy draft

Reviewed int’l frameworks, peer benchmarks and existing ADNEC policies to identify core topics and draft the social impact policy

2

Governance definition

Translated strategy actions into departmental plans and designed a Social Impact Champions Group

111 Source: ADNEC, Desk research, Government/organization websites, Roland Berger

3

Communication framework

Reviewed communication channels and defined protocols and timelines for rolling out social impact messaging

B

3.1

Social impact policy & governance | Social policy draft

Overview of strategic alignment review We applied a structured three-step approach to deliver a social impact policy draft, a potential governance set-up and a communication framework

1

Social policy draft

Reviewed int’l frameworks, peer benchmarks and existing ADNEC policies to identify core topics and draft the social impact policy

2

Governance definition

Translated strategy actions into departmental plans and designed a Social Impact Champions Group

112 Source: ADNEC, Desk research, Government/organization websites, Roland Berger

3

Communication framework

Reviewed communication channels and defined protocols and timelines for rolling out social impact messaging

B

3.1

Social impact policy & governance | Social policy draft

Social policy – Sources of input To develop ADNEC’s social impact policy, we reviewed international frameworks, peer policies and ADNEC’s ESG policies to identify core elements

International frameworks Understand core requirements of reporting and policy

Peers’ benchmarking Identify most recurring themes and topics and overall structure

Previous ADNEC policies Recognize typical messaging language and stakeholders addressed

113 Source: ADNEC, Desk research, Government/organization websites, Roland Berger

Non-exhaustive

B

3.1

Social impact policy & governance | Social policy draft

Social policy – Key learnings for ADNEC’s Social Impact policy

International frameworks

Peer benchmarking

ADNEC ESG policies

• Built on UNGPs’ Respect–Protect–Remedy framework: commitment, due diligence, and access to remedy

• Clear, concise, non-legalistic structure that is usable by operations and business teams • Explicit commitments for worker welfare in a GCC / events context (migrant workers, recruitment fees, accommodation) • Health & safety elevated as a standalone, visible pillar with strong governance • Strong zero-tolerance statements on abuse, harassment, forced and child labor • Responsible supply chain framed as both enforcement and supplier capability-building • Community impact positioned as strategic value creation, not philanthropy

• Tailored to event-venue operations with multiple contractors and high safety exposure

• Focuses on salient human rights risks (e.g. forced labor, child labor, unsafe work, discrimination) as non-negotiables

• Extends responsibility beyond direct employees to contractors, suppliers, and event partners • Embeds required processes: due diligence, KPIs, reporting, and remediation

Leadership commitment

Senior leadership commitment

Main takeaways

Key messages

Key elements identified include essential topics and ADNEC-specific themes that must be embedded in the social policy and its implementation

Transparency and reporting Health, safety, wellbeing

Stakeholder engagement

Training and development Human rights and labor standards

Grievance mechanisms

• Formalizes multi-stakeholder engagement through structured forums and steering mechanisms

Performance-driven culture Dept.-specific implementation

Compliance and due diligence

Continuous improvement

Supply chain responsibility

Long-term vision

Zero tolerance for abuse

Remediation when harm occurs

xx Strongly recommended as per benchmarks

• Highlights ADNEC’s KPI-led culture with measurable targets and dashboards

Multi-stakeholder engagement

Grievance mechanisms

Human rights due diligence

xx Core topics

• Reflects UAE priorities (Emiratization, local suppliers, community development)

Diversity, equity, inclusion

Measurable targets and KPIs

Regular public reporting

• Builds on ADNEC’s existing ESG governance structure (Board, management, functions)

xx Themes in ADNEC’s policies

114 Source: ADNEC, Desk research, Government/organization websites, Roland Berger

B

3.1

Social impact policy & governance | Social policy draft

Social policy – Key sections Accordingly, we have defined and developed the core policy sections to ensure ADNEC’s social policy is comprehensive, robust and aligned with best practices

Section Purpose

ADNEC SOCIAL IMPACT POLICY Structure overview

A. Introduction 1. Leadership commitment & governance 2. Policy scope, principles & international alignment B. Commitments 3. Human rights & fundamental labor standards 4. Health, safety & wellbeing 5. Dignity, respect & zero tolerance for abuse 6. Diversity, equity & inclusion 7. Workforce development & social mobility 8. Responsible supply chain management 9. Community engagement & local impact C. Enabling mechanisms 10. Multi-stakeholder engagement framework 11. Grievance mechanisms & access to remedy 12. Human rights due diligence & risk management D. Accountability and transparency 13. Performance measurement & KPIs 14. Transparency & public reporting E. Implementation and continuous improvement 15. Department-specific implementation roadmap 16. Continuous improvement & policy review

xx Core topics

xx Strongly recommended as per benchmarks

115 Source: ADNEC, Roland Berger

A

Sets leadership accountability, scope, and alignment with international standards to ensure credibility and compliance

B

Defines ADNEC’s non-negotiable social standards for rights, safety, inclusion, and responsible valuechain and community impact

C

Establishes engagement, grievance, and due diligence processes to make commitments operational and prevent issues

D

Uses KPIs and public reporting to track performance, build trust, and enforce delivery

E

Assigns departmental ownership and ensures continuous updates so the policy stays effective and relevant

xx Themes in ADNEC’s policies

Identified theme mapping Leadership commitment

Long-term vision

Human rights and labor standards

Supply chain responsibility

Health, safety, wellbeing

Diversity, equity, inclusion

Zero tolerance for abuse

Stakeholder engagement

Human rights due diligence

Grievance mechanisms

Training and development

Remediation when harm occurs

Compliance and due diligence

Measurable targets and KPIs

Multi-stakeholder engagement

Transparency and reporting

Continuous improvement Performance-driven culture

Dept.-specific implementation

B

3.1

Social impact policy & governance | Social policy draft

Overview of key enhancements compared to previous ESG policies The new social impact policy closes the critical gaps in scope, governance, measurement and remedy

New Social Impact Policy Consolidates social requirements into one Group-wide policy, supported by implementation standards and metrics

Key enhancements versus prior ADNEC ESG policies

1 2 3

Draft policy document submitted separately for ADNEC review

116 Source: ADNEC, Roland Berger

Group-wide scope Applies across ADNEC Group entities and geographies and extends to the value chain

Clear governance and accountability Defines Board oversight, Executive ownership, functional accountabilities and a Social Impact Champions network

International best-practice alignment Explicitly anchored in UNGPs, SDGs and leading reporting standards (GRI/ESRS)

4

Measurable performance management

5

Full stakeholder coverage

6

Rights-based controls and remedy

7

Structured update and review cycle

Defines KPIs across material topics to enable consistent monitoring and management action

Covers employees, contractors, suppliers, visitors, and affected communities (incl. vulnerable groups)

Formalizes grievance channels, due diligence, escalation and remediation when harm occurs

Sets a defined update cadence, with departmental implementation plans and periodic policy review

Previous ADNEC policies

B

3.2 Social impact policy & governance | Governance definition

Overview of strategic alignment review We applied a structured three-step approach to deliver a social impact policy draft, a potential governance set-up and a communication framework

1

Social policy draft

Reviewed int’l frameworks, peer benchmarks and existing ADNEC policies to identify core topics and draft the social impact policy

2

Governance definition

Translated strategy actions into departmental plans and designed a Social Impact Champions Group

117 Source: ADNEC, Desk research, Government/organization websites, Roland Berger

3

Communication framework

Reviewed communication channels and defined protocols and timelines for rolling out social impact messaging

B

3.2 Social impact policy & governance | Governance definition

KPIs by ADNEC’s material topic (1/2) – Introduction Based on peer KPI benchmarking and ADNEC’s material topics, we have developed a long list of success metrics to help track progress on Social topics

Material topic Workforce Well-Being

KPI1)

Description

Well-Being Index score (composite)

Measures avg. score across mental, physical, and financial well-being questions (survey-based)

Employee turnover rate

Signals workplace culture, compensation, or engagement issues requiring attention.

Material topic Customer Experience & Satisfaction

Average sickness absence per Proxy for workforce health, well-being, and workload strain (non-injury related) colleague (days)

Work-Life Balance

Gender Balance and Equal Opportunity

Nationalization

KPI1)

Description

# of end-user interviews (or as Demonstrates commitment to understanding stakeholder needs and improving service quality a % of end-users) # of unique visitors (engagement)

Measures reach, accessibility, and community engagement effectiveness

Net Promoter Score (NPS)

Indicates visitor experience quality and brand reputation strength

Total value of donations contributed

Quantifies community investment and contribution scale

# of volunteering hours

Reflects active community engagement and employee participation in social impact initiatives

# of beneficiaries (direct and indirect)

Measures the breadth and reach of social impact activities

Total Recordable Incident Rate (TRIR) (e.g. per 200,000 hours)

Indicates safety performance for employees and contractors

% of eligible employees who took parental leave

Demonstrates support for work-life balance and family-friendly workplace policies

% leave utilization rate

Indicates healthy work-life balance practices and employee wellbeing

Overtime intensity

Measures workload peaks and work-life balance pressure, especially during event cycles

% of promotions awarded to women

Indicates progression equity and strength of the female leadership pipeline

% women in new hires

Tracks gender balance in recruitment and the future talent pipeline

Lost Time Injury Frequency Rate (LTIFR)

Reflects the impact of injuries on workforce availability and recovery time

Average gender pay ratio

Measures the average pay of women relative to men across comparable roles and levels

% of required safety training completed on time

Measures safety training completion rate, targeting competence and compliance

Emiratizations rate (% local employees)

Tracks progress against nationalization objectives and local workforce participation

# of Emiratis in senior management roles

Indicates meaningful progression opportunities for local talent and leadership diversity

Emirati retention rate (12month)

Reflects success in creating supportive career pathways for local talent

1) The suggested social impact metrics include ADNEC Group’s current Social practices and measures

118 Source: ADNEC, Company social polices, Desk research, Roland Berger

Community Initiatives and Engagement

Health & Safety

B

3.2 Social impact policy & governance | Governance definition

KPIs by ADNEC’s material topic (2/2) – Actual and target We determined targets for each KPI based on international best practices benchmarks and positioned ADNEC’s performance accordingly

Material topic Workforce Well-Being

Work-Life Balance

Gender Balance and Equal Opportunity

Nationalization

Target met

ADNEC (2024)

KPI1)

Target1)

Material topic

ADNEC (2024)

Target1)

# of end-user interviews (or as a % of end-users)

N/A

30% of end users

# of unique visitors (engagement)

N/A

(increasing trend)

Net Promoter Score (NPS)

+70

+80

Total value of donations contributed

7,903,7843)

≥ 1.0% of pre-tax profit

# of volunteering hours

20,016

≥ 7 hours per employee/year

# of beneficiaries (direct and indirect)

N/A

(increasing trend)

Total Recordable Incident Rate (TRIR) (e.g. per 200,000 hours)

N/A

≤ 2.0

KPI1)

Well-Being Index score (composite)

N/A

(increasing trend)

Employee turnover rate

9.3%

≤ 10%

Average sickness absence per colleague (days)

N/A

≤ 5 days

% of eligible employees who took parental leave

N/A

% leave utilization rate

N/A

≥ 90%

Overtime intensity

N/A

3-8% of total hours

% of promotions awarded to women

N/A

≥ 40%2)

% women in new hires

N/A

40 - 60%

Lost Time Injury Frequency Rate (LTIFR)

N/A

(decreasing trend)

Average gender pay ratio

N/A

1.00

% of required safety training completed on time

N/A

100%

Emiratizations rate (% local employees)

28%

10% of skilled roles

# of Emiratis in senior management roles

25%

~10%

Emirati retention rate (12month)

N/A

≥ 90%

Room for improvement

≥ 90%

of eligible parents

Customer Experience & Satisfaction

Community Initiatives and Engagement

Health & Safety

New metric

1) The proposed targets reflect international best practices and serve as guidelines, to be tailored to ADNEC’s operations and requirements; 2) Or in parity with potential pool of candidates; 4) Discount/free services to community – does not denote absolute/direct charity donations

119 Source: ADNEC, Company social polices, Desk research, Roland Berger

B

3.2 Social impact policy & governance | Governance definition

Social impact policy – Roles and responsibilities for internal departments (1/4) By clearly defining the roles and responsibilities of each department, ADNEC can ensure a coordinated approach to deliver on social impact initiatives and metrics

The successful implementation of ADNEC's Social Impact Policy relies on assigning key roles and responsibilities to its internal departments Each department will play a vital role in contributing to the organization's social impact objectives Departments in line with the Energy and Water Efficiency Policy

Workforce Well-Being

Work-Life Balance

Relevant for material topic and metrics

Human Resources Department • Lead implementation of workforce wellbeing, inclusion and employability initiatives across ADNEC operations • Ensure compliance with UAE labor laws, health and safety regulations and fair employment practices • Develop and deliver diversity, equity and inclusion (DEI) programs, including initiatives for People of Determination • Implement comprehensive training programs on social responsibility, human rights, ethical conduct and inclusive practices • Establish and manage employee grievance mechanisms and feedback channels • Monitor and report on workforce wellbeing metrics, safety incidents, diversity indicators and employee satisfaction • Coordinate employee recognition programs for exemplary social responsibility practices • Ensure fair compensation, benefits and professional development opportunities for employees

Gender Balance and Equal Opportunity

Nationalization

Customer Experience & Satisfaction

Not relevant for the department

Note: The suggested social impact policy governance includes ADNEC Group’s current ESG (Social) practices

120 Source: ADNEC, Roland Berger

Facilities Management Department • Ensure all ADNEC facilities meet accessibility standards for People of Determination and diverse user needs • Implement and maintain health and safety protocols across buildings, venues and events • Conduct regular safety audits and risk assessments to protect employees, visitors and communities • Collaborate with community groups to ensure facilities support local events and cultural activities • Monitor and address facility-related consumer safety and satisfaction concerns

Community Initiatives and Engagement

Health & Safety

B

3.2 Social impact policy & governance | Governance definition

Social impact policy – Roles and responsibilities for internal departments (2/4) By clearly defining the roles and responsibilities of each department, ADNEC can ensure a coordinated approach to deliver on social impact initiatives & metrics

Operations Department

Procurement Department

Information Technology Department

• Ensure consumer safety and accessibility during ADNEC-hosted events and services

• Prioritize suppliers and contractors who demonstrate commitment to human rights, fair labor practices and social responsibility

• Implement inclusive practices in event planning and visitor engagement

• Conduct social compliance assessments and audits of key suppliers and partners

• Promote responsible practices among staff and visitors through signage, communication and operational protocols

• Collaborate with suppliers to advance shared social objectives and capacity building/host trainings

• Monitor and respond to consumer feedback and satisfaction metrics • Coordinate with security and emergency services to ensure visitor safety and wellbeing

• Support local procurement and localization initiatives to benefit host communities • Establish clear expectations and accountability mechanisms for partner conduct • Monitor supplier adherence to ADNEC's social impact standards and take corrective action when necessary

• Implement and maintain robust data protection and privacy systems for workforce, partners, consumers and communities • Ensure responsible and ethical use of digital technologies and AI systems • Develop accessible digital platforms and communications for diverse user needs • Monitor cybersecurity threats and protect stakeholder data from unauthorized access • Establish transparent data governance protocols aligned with UAE data protection laws

• Establish clear triggers for disengagement with suppliers/partners (e.g., severe human-rights violations, repeated non-compliance…)

• Ensure supplier disengagements are risk-based, proportionate, documented and designed to prevent further harm, not simply to terminate contracts

Workforce Well-Being

Work-Life Balance

Relevant for material topic and metrics

Gender Balance and Equal Opportunity

Nationalization

Customer Experience & Satisfaction

Not relevant for the department

Note: The suggested social impact policy governance includes ADNEC Group’s current ESG (Social) practices

121 Source: ADNEC, Roland Berger

Community Initiatives and Engagement

Health & Safety

B

3.2 Social impact policy & governance | Governance definition

Social impact policy – Roles and responsibilities for internal departments (3/4) By clearly defining the roles and responsibilities of each department, ADNEC can ensure a coordinated approach to deliver on social impact initiatives & metrics

Communications and Public Relations Department

Finance Department

Compliance and Regulatory Affairs Department

• Promote ADNEC's commitment to social responsibility through internal and external communications

• Allocate budgets for social impact initiatives, community programs and employee wellbeing

• Highlight achievements and success stories related to social impact initiatives

• Monitor and track cost savings and value generated from social investment and community partnerships

• Prepare and publish annual Social Impact Reports with transparent performance data

• Ensure transparent financial reporting related to social impact expenditures

• Manage stakeholder engagement and consultation processes

• Support impact measurement and return on social investment analysis

• Ensure communications protect consumer rights and provide accurate, honest information

• Allocate resources for training, certifications and capacity building in social responsibility

• Coordinate community outreach programs and awareness campaigns

• Stay aligned with changes in UAE labor laws, health and safety regulations, human rights legislation and accessibility standards • Ensure ADNEC's adherence to all relevant social compliance requirements and regulations • Coordinate regular compliance audits and assessments related to workforce rights, data protection and consumer safety • Implement corrective actions and remediation measures for identified non-compliance • Maintain grievance mechanisms and complaint handling procedures aligned with regulatory requirements • Represent ADNEC and liaise with government authorities on social responsibility matters

Deep dive in the next section

Workforce Well-Being

Work-Life Balance

Relevant for material topic and metrics

Gender Balance and Equal Opportunity

Nationalization

Customer Experience & Satisfaction

Not relevant for the department

Note: The suggested social impact policy governance includes ADNEC Group’s current ESG (Social) practices

122 Source: ADNEC, Roland Berger

Community Initiatives and Engagement

Health & Safety

B

3.2 Social impact policy & governance | Governance definition

Social impact policy – Roles and responsibilities for internal departments (4/4) By clearly defining the roles and responsibilities of each department, ADNEC can ensure a coordinated approach to deliver on social impact initiatives & metrics

ESG Department1)

Employees and Contractors

• Coordinate overall implementation of the Social Impact Policy across departments

• Adhere to ADNEC's Social Impact Policy guidelines and ethical conduct standards in daily work

• Monitor and report on social performance metrics aligned with GRI, SDGs and ISO 26000

• Practice inclusive behaviors and support diversity, equity and inclusion in the workplace

• Conduct regular benchmarking against industry best practices and standards

• Participate in social responsibility training and awareness programs

• Pursue relevant social responsibility certifications2)

• Report concerns related to human rights, safety, discrimination or unethical conduct through established channels

• Coordinate annual social impact assessments and thirdparty audits • Identify opportunities for continuous improvement and innovation in social practices • Collaborate with external research institutions and NGOs to stay at forefront of social responsibility advancements

Workforce Well-Being

Work-Life Balance

Relevant for material topic and metrics

Gender Balance and Equal Opportunity

• Contribute ideas and feedback for improving ADNEC's social impact performance • Support community engagement initiatives and volunteer programs

Nationalization

Customer Experience & Satisfaction

Community Initiatives and Engagement

Not relevant for the department

Note: The suggested social impact policy governance includes ADNEC Group’s current ESG (Social) practices; 1) Department not recognized in previous polices (i.e. Energy and Water Efficiency) 2) Examples include: B Corp, Fair Trade, Great Place to Work

123 Source: ADNEC, Roland Berger

Health & Safety

B

3.2 Social impact policy & governance | Governance definition

Social Impact Champions Group (1/2) - Overview Establishing an interdepartmental Social Impact Champions group will enable coordinated implementation

The Social Impact Champions will be a cross-functional team of initiative leaders responsible for driving the implementation, monitoring and continuous Collective responsibilities improvement of ADNEC's Impact Policy • Social Attend monthly Champions meetings and quarterly strategy reviews

• Champion social impact initiatives within their respective departments • Serve as visible role models demonstrating inclusive and responsible behaviors • Share knowledge, best practices and lessons learned across the group • Support cross-departmental collaboration on social initiatives • Contribute to annual Social Impact Report preparation • Participate in continuous improvement and innovation efforts

• Maintain confidentiality of sensitive stakeholder information

124 Source: ADNEC, Roland Berger

Meetings

• Monthly Champions Meetings: Review progress, share updates, coordinate initiatives • Quarterly Strategy Reviews: Assess performance against targets, strategic planning • Annual Planning Sessions: Set objectives and priorities for upcoming year • Ad-hoc Working Groups: Address specific initiatives or challenges as needed

Success Metrics Individual Performance: • Achievement of role-specific targets and deliverables • Quality and timeliness of reporting • Stakeholder satisfaction scores (relevant to role) • Cross-departmental collaboration effectiveness Collective Performance: • Overall achievement of social impact targets across five themes • Employee engagement and awareness scores • Progress toward certifications and standards compliance • Stakeholder feedback ratings • External recognition and awards

B

3.2 Social impact policy & governance | Governance definition

Social Impact Champions Group (2/2) - Roles and responsibilities For efficient and effective operations, the Social Impact Champions group will be organized by topic areas and crossfunctional needs, led by a Group Lead Champion Lead

Theme Leads

Functional Specialists

• Overall coordination and strategic direction of Social Impact Champions group • Chair monthly meetings and quarterly strategy reviews • Report progress to executive leadership (CEO – Group and Clusters) and Board

Workforce wellbeing and inclusion Lead

Technology, AI and data rights Lead

• Design and implement DEI programs and initiatives, incl. PoD • Monitor workforce wellbeing metrics (safety incidents, satisfaction scores, diversity indicators)

• Implement data protection and privacy systems for stakeholders • Ensure ethical use of AI and digital technologies

Source: ADNEC, Roland Berger

Consumer trust & enduser engagement Lead

• Lead employee training on inclusion, accessibility and ethical conduct

• Monitor compliance with UAE data protection laws and international standards

Responsible value chain & partner practices Lead

Community & local development Lead

• Ensure consumer safety protocols across ADNEC events and facilities • Implement accessible and inclusive visitor experience programs

• Develop ethical sourcing criteria and supplier social compliance standards • Conduct/launch supplier social compliance assessments and audits

• Design and implement community engagement programs and partnerships • Lead local socio-economic dev. initiatives and localization efforts

• Address consumer complaints and feedback through established channels

• Monitor supplier relationships and oversee responsible disengagements

• Launch and monitor community feedback mechanism

Data & analytics specialist

Training & education coordinator

• Adapt and update social performance monitoring framework and KPIs • Collect, analyze and visualize social impact data from all departments

• Design/arrange social responsibility training programs for employees • Coordinate onboarding modules on the social impact policy for new hires

• Prepare monthly dashboards tracking progress against targets

• Organize awareness campaigns on DEI, human rights, accessibility and ethics

Stakeholder engagement coordinator

Standards & certifications specialist

• Design and implement stakeholder consultation and feedback processes • Coordinate engagement sessions with employees, partners, communities and consumers

• Ensure alignment with international standards (GRI, UN SDGs, ESRS) • Coordinate third-party audits and assessments of ADNEC operations and social impact

• Manage grievance mechanisms and complaint handling procedures

125

• Final approval of annual Social Impact Report and strategic initiatives • Allocate resources and budget across social impact programs

• Refresh policies as per emerging ESG frameworks and best practices

Compliance & risk specialist • Monitor adherence to UAE labor laws, health & safety regulations and accessibility standards • Conduct internal social compliance audits across ADNEC operations • Identify and assess social risks and mitigation strategies

B

3.3 Social impact policy & governance | Communication framework

Overview of strategic alignment review For efficient and effective operations, the Social Impact Champions group will be organized by topic areas and crossfunctional needs, led by a Group Lead

1

Social policy draft

Reviewed int’l frameworks, peer benchmarks and existing ADNEC policies to identify core topics and draft the social impact policy

2

Governance definition

Translated strategy actions into departmental plans and designed a Social Impact Champions Group

126 Source: ADNEC, Desk research, Government/organization websites, Roland Berger

3

Communication framework

Reviewed communication channels and defined protocols and timelines for rolling out social impact messaging

B

3.3 Social impact policy & governance | Communication framework

Internal communications – Communication hierarchy Audience

Channel

Frequency

Content

Owner

Executive

• Group and Cluster CEOs

• Executive dashboard

Monthly / Quarterly

• Social KPIs & strategic progress

Champion Lead

• Board

• Strategy reviews Monthly / Bi-weekly

• Departmental performance

Leadership

Social Impact Champions Group

• Board updates

• Directors

• Leadership meetings

• Internal department heads

• Email updates

• Designated Champions Group members

• Champions meetings

• Intranet portal

• Online collaboration tools (e.g. Teams)

• Risks, opportunities & resource needs Theme Leads

• Initiative progress • Decisions/action items

Monthly + ongoing

• Coordination updates • Data sharing

Champion Lead & Theme Leads

• Best practices • Issue resolution

Department Teams

All Staff

• Department representatives/ employees

• Department meetings

• All employees

• Company-wide emails

• Email communications

Source: ADNEC, Roland Berger

• Department initiatives implementation and progress

Champion Lead & Group

• Training & recognition

• Team huddles

• Intranet

127

Monthly + ad-hoc

Quarterly + ongoing

• Policy awareness • Achievements

• Digital signage

• Training invitations

• Town halls

• Success stories

Champions Functional Specialists

Decisions, guidance, progress

Level

Questions, feedback, insights

For internal communications, ADNEC should continue enabling two-way dialogue, focusing on social impact implementation and performance tracking

B

3.3 Social impact policy & governance | Communication framework

External communications – Communication hierarchy Tiered disclosures, supported by fit-for-purpose channels and clear ownership, ensure transparent, compliant and targeted external communication

Strategic Disclosure Breadth of Audience

Type of content

Audience

Format/channels

Frequency

• ESG strategy & material performance

• Board

• Annual ESG & social impact reports

• Annual

• General public

• Website & public reports

• Quarterly + as needed

• Risks, opportunities, certifications

• Government

• Press releases

Public Reporting

• Policies, performance data

• Public

• Website & public reports

• Achievements/ success case studies

• Media

• Press releases

• NGOs

• Official social media posts

Stakeholder Engagement

• Progress updates, compliance expectations

• Suppliers

• Stakeholder forums & community • Quarterly + meetings as needed

• Communities

• Supplier portal & audits

• Best practices & innovation

• Peers

• Conferences & industry forums

• Thought leadership

• Associations • Researchers

• Benchmarking & research partnerships

• Collaboration & feedback

Industry & Peer Sharing

128 Source: ADNEC, Roland Berger

• Partners

• Quarterly + as needed

• Community newsletters

• Case studies

• Ad-hoc (Events)

Examples

B

3.3 Social impact policy & governance | Communication framework

Feedback and response mechanisms ADNEC already has strong feedback mechanisms – Social impact topics can be further embedded through a new Champions communication channel

Internal Feedback (Employees & Internal Stakeholders)

External Feedback (Partners1), Communities, Public)

Core channels

Response standard

Ownership

• Social Impact Champions Group Email2) – inquiries & suggestions

• 3–5 business days (acknowledgement)

• Champions Office Hours2) – live consultation

• ≤30 days (resolution for grievances)

• Social Impact Champions Group – Theme Leads

• Anonymous Feedback & Grievance / Speak Up Channel / MyWEB – confidential issues

Core channels

Response standard

Ownership

• Website general enquiry form/Contact details – public inquiries

• 24 hours (social media monitoring)

• Responsible value chain & partner practices Lead

• Supplier/Procurement portal – compliance & sourcing issues • Public grievances / Speak Up Channel – whistleblowing/local concerns

1) Includes contractors, suppliers, consultants, external collaborators and external advisors; 2) Not currently present, to be established

Source: ADNEC, Roland Berger

• Compliance and Regulatory Affairs or HR Department (for sensitive cases)

• Employee/Staff Satisfaction Surveys – structured pulse feedback

• Consumer surveys & social media monitoring – experience & sentiment

129

• Compliance & risk specialist

• 3–5 business days (other channels)

• Community & local development Lead • Stakeholder engagement coordinator

B

3.3 Social impact policy & governance | Communication framework

Potential implementation roadmap Implementation progresses from establishing core protocols and channels to reporting, assurance and advanced stakeholder engagement

2026 Q3 • Finalize communication protocols and engagement plan • Establish Champions Group communication channels and tools • Launch policy awareness campaign internally • Develop website Social Impact section

2026 Q4

2027 Q1

• Complete employee training rollout • Establish stakeholder engagement calendar • Launch first quarterly performance update • Conduct first stakeholder forums

• Launch recognition programs to reward top internal (employees, etc.) or external stakeholders (suppliers, etc.)

• Initiate development of the Social Impact report with 2026 figures

Foundation 130 Source: Roland Berger

2027 Q2 • Publish Annual Social Impact Report • Conduct year-end town hall review and refine communication protocols • Plan Year 2 engagement activities

2027 Q3 onwards • Expand stakeholder engagement to new groups • Introduce advanced communication tools (dashboards, apps) • Increase frequency and depth of external disclosure • Pursue third-party assurance for Annual Report • Launch innovation challenges and collaborative initiatives • Benchmark communication effectiveness against industry leaders

Maturity & optimization

B

3.3 Social impact policy & governance | Communication framework

Proposed marketing material (1/3) - Message house To support the policy launch, the message house translates the core topics into clear, focused messaging

Umbrella statement

One Social Standard across ADNEC to protect dignity, safety and rights for employees, contractors, visitors and communities

Pillar 1

Pillar 2

Pillar 3

Pillar 4

Pillar 5

“We protect dignity at work and on site with zero tolerance for harassment, bullying, violence or abuse”

“We deliver safe venues and events across the full lifecycle for employees, contractors and visitors”

“We build an inclusive workplace and guest experience where everyone is respected and able to succeed”

“We provide confidential ways to speak up, protect people from retaliation and ensure fair case handling and remedy”

“We set clear expectations for partners and we engage communities and measure, report and improve performance”

Pillars

Dignity and Respect (Zero Tolerance)

Safety and Wellbeing (Zero Harm)

Inclusion & Opportunity

Speak Up and Remedy (No Retaliation)

Accountability Across Our Ecosystem

Foundation

• Aligned with the UN Guiding Principles, UN SDGs and GRI with ESRS Social as a reference and compliant with UAE laws and regulations • Board oversight supported by the ESG Department, CEO accountability with COO delivery, cluster and functional implementation, Social Impact Champions Group coordination • Due diligence across operations and the value chain supported by accessible speak up channels, no retaliation protections and documented case management procedures

131 Source: Roland Berger, Message House

Message House A strategic communication framework that organizes complex information into a simple, memorable structure • Umbrella statement: single core message • Pillars that explain the message • Foundation: Facts, actions, policies, tools, and examples that make the message credible ✓ Consistency ✓ Clarity ✓ Alignment ✓ Memorability

B

Non-exhaustive

3.3 Social impact policy & governance | Communication framework

Proposed marketing material (2/3) – Taglines and headlines From the pillars, engaging headlines and taglines can be crafted to reinforce the policy

Pillars

Pillar 1

Dignity and Respect (Zero Tolerance)

Protecting dignity in every workplace and event

Headlines

Safety and Wellbeing (Zero Harm)

Pillar 3

Inclusion & Opportunity

Pillar 4

Speak Up and Remedy (No Retaliation)

Pillar 5

Accountability Across Our Ecosystem

Headlines Attention-grabbing titles or headers at the top of articles, posters, or sections

Safe events from setup to show close

Enabling growth through access and development

Safe to speak up at every site

One social standard across our value chain

Safety embedded in every operation

Reflecting the diversity of the communities we serve

Confidential reporting and fair case handling

Extending social standards across the value chain

Protecting health, safety and wellbeing at all times

Advancing equal opportunity and fair pay

Protecting individuals who raise concerns

From supplier to stage, accountability matters

Respect and accountability as core standards

Prepared for every scenario

We empower every individual to reach their full potential

Clear channels across every cluster

Strong partnerships build trusted events

Preventing harm through clear conduct expectations

Safe kitchens, safe crowds, safe venues

Empowering talent across the UAE

Your voice strengthens our operations

Community impact you can see and measure

Taglines

Dignity, Safety, Accountability

Plan Safe, Work Safe

Succeed Together

We Listen, We Act

One Standard, Every Partner

Professional Always

Well-being is Our Priority

Inclusion in Action

Report, Resolve, Improve

Measure, Report, Improve

Zero Tolerance, Full Respect

Your Safety, Our Promise

Opportunity for All

Your Voice Matters

Performance with Purpose

Safe, Respectful Spaces

Safety First, Always

Diversity Makes Us Strong

Fair Resolution, No Retaliation

We Act Fast. We Protect First.

Ready for Every Scenario

Equal Pay, Equal Progress

Report It, We Handle It

Shared Success, Shared Duty Responsible Partners.

Responsible Events.

Short, memorable phrases designed to stick in people’s minds

Zero tolerance for abuse and misconduct Every role. Every venue.

One standard of conduct

Taglines

Pillar 2

Recommended

132 Source: Roland Berger, CUNY/Rebecca Rivera

✓ Informative and direct ✓ Used to introduce or organize info ✓ Summarizes main idea

✓ Memorable and catchy ✓ Used for brand/policy recall ✓ Emotional or motivational

B

Illustrative

3.3 Social impact policy & governance | Communication framework

Proposed marketing material (3/3) - Mockups Structured communication across launch, activation and reinforcement phases will maintain clear and consistent messaging across stakeholders & platforms

Internal launch

Activation by cluster & function

Launch/townhall presentation

Supplier & Partner Notification

External announcement

Reporting & reinforcement

Activation guidance for department meetings

Board updates presentation Website header

Intranet portal header

Partners’ portal announcement Entryway poster/digital signage

Social media updates Departmental announcements Corridor poster/ digital signage

Stakeholders (Internal/External/All)

LinkedIn post

Format/channels

Note: Mockups were created using generative AI for visualization purposes

133 Source: Roland Berger

THANK YOU

ADNECG 134

P