Simon Sustainability Report 2020-2021

While our primary focus has and continues to be the health, safety, and wellbeing of our customers, communities, and employees, we are determined to meet our long-term carbon reduction commitments by updating our internal policies, stimulating innovation, and developing a robust tenant engagement program. “ ”

Aharon Kestenbaum Head of Sustainability

SIMON’S KEY MATERIALITY ASPECTS

1

2

7

4

3

HIGH MEDIUM LOW 14 13

8

5

6

10 9

12 11

INFLUENCE ON STAKEHOLDERS ASSESSMENT AND DECISIONS

LOW

IMPACT ON BUSINESS MEDIUM

01. Ownership of High-Quality Retail Real Estate 12. Densify Simon’s Well-Located Real Estate with Elements that Foster a Live, Work, Play, and Stay Environment 13. Energy Management 14. Climate Change Adaptation and Resilience Strategies 15. Health and Safety

18. Customer Engagement 19. Community Engagement 10. Health and Well-Being 11. Water Conservation

12. Recycling Waste from Operation 13. Response to Natural Disasters 14. Biodiversity

16. Ethical Business Conduct 1 7. Respect of Human Rights

SIMON SUSTAINABILITY REPORT 2020-2021 | 9