Simon Sustainability Report 2020-2021

GRI 102: ETHICS AND INTEGRITY

Disclosure number

Disclosure title

2020 Response

102-16

Values, principles, standards, and norms of behavior

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

GRI 102: GOVERNANCE

Disclosure number

Disclosure title

2020 Response

102-18

Governance structure and its composition

Simon 2020 Proxy section Corporate Governance of the company p. 7

102-19 102-20

Delegating authority

Simon 2020 Proxy section Corporate Governance of the company p. 7

Executive-level responsibility for economic, environmental, and social topics Consulting stakeholders on economic, environmental, and social topics Composition of the highest governance body and its committees

Sustainability Governance

102-21

Materiality Assessment

102-22

Simon 2020 Proxy section Corporate Governance of the company p. 7

102-23

Chair of the highest governance body

Simon 2020 Proxy section Corporate Governance of the company p. 7

102-24

Nominating and selecting the highest governance body

Simon 2020 Proxy section Corporate Governance of the company p. 9

102-25

Conflicts of interest

Simon 2020 Proxy section Corporate Governance of the company p. 7

102-26

Role of highest governance body in setting purpose, values, and strategy Collective knowledge of highest governance body Review of economic, environmental, and social topics Highest governance body’s role in sustainability reporting

Sustainability Governance

102-27

Sustainability Governance

102-31

Sustainability Governance

102-32

Sustainability Governance

GRI 102: STAKEHOLDER ENGAGEMENT

Disclosure number

Disclosure title

2020 Response

102-40 102-41

List of stakeholder groups Stakeholder Engagement

Collective bargaining agreements Identifying and selecting stakeholders Approach to stakeholder engagement Key topics and concerns raised

There are no collective bargaining agreements in place.

102-42

Stakeholder Engagement

102-43

Stakeholder Engagement

102-44

Stakeholder Engagement and Materiality Assessment

SIMON SUSTAINABILITY REPORT 2020-2021 | 53