Simon Sustainability Report 2019

GRI Standard—Topic-Specific Disclosures

GRI 102: Reporting Practice

Disclosure Number

Disclosure Title

2018 Response

GRI 201: Economic Performance

Entities included in consolidated financial statements

All entities listed in our 2018 Annual Report and 2018 Form 10-K that fall within Simon's operational control.

102-45

Disclosure Number

Disclosure Title

2018 Response

Explanation of the material topic and its boundary

Defining report content and topic boundaries

103-1

Materiality Assessment

102-46

About This Report

The management approach and its components

103-2

102-47

List of material topics

Materiality Assessment

2018 Form 10-K and 2019 Proxy Statement

103-3

Evaluation of the management approach

102-48

Restatements of information

None

Direct economic value generated and distributed

201-1

2018 Form 10-K

102-49

Changes in reporting

None

Financial implications and other risks and opportunities due to climate change

201-2

Simon 2018 CDP Submission

102-50

Reporting period

2018 calendar year

GRI 203: Indirect Economic Impacts

102-51

Date of most recent report

Released Dec, 2018 covering 2017

Disclosure Number

Disclosure Title

2018 Response

102-52

Reporting cycle

Biennial

Explanation of the material topic and its boundary

103-1

Materiality Assessment

Contact point for questions regarding the report

102-53

About This Report

The management approach and its components

103-2

Communities Annual Report

Claims of reporting in accordance with the GRI Standards

102-54

About This Report

103-3

Evaluation of the management approach Development and impact of infrastructure investments and services supported

102-55

GRI content index

Global Reporting Initiative Content Index

203-1

Communities

102-56

External assurance

Independent Assurance Statement

Significant indirect economic impacts

The Impact of Brick and Mortar Shopping Report at https://simon-malls.cld.bz/ Simon-the-Impact-of-Brick-and-Mortar-Shopping

203-2

GRI 205: Anti-Corruption

Disclosure Number

Disclosure Title

2018 Response

Explanation of the material topic and its boundary

103-1

Materiality Assessment

The management approach and its components

103-2

Can be found on Simon's Investor Relations Governance page titled Code of Business Conduct & Ethics at investors.simon.com/code-business-conduct-ethics

103-3

Evaluation of the management approach

| SIMON PROPERTY GROUP, INC.

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SUSTAINABILITY REPORT 2019 |