Simon Sustainability Report 2020-2021

GRI 102: REPORTING PRACTICE

Disclosure number

Disclosure title

2020 Response

102-45

Entities included in consolidated financial statements Defining report content and topic boundaries List of material topics

All entities listed in our 2020 Annual Report and 2020 Form 10-K that fall within Simon's operational control.

102-46

About This Report

102-47 102-48 102-49 102-50 102-51 102-52

Materiality Assessment

Restatements of information None

Changes in reporting

None

Reporting period

2020 calendar year - 2021 where specifically mentioned

Date of most recent report Released June, 2021 covering 2020

Reporting cycle

Annual

102-53

Contact point for questions regarding the report Claims of reporting in accordance with the GRI Standards

About This Report

102-54

About This Report

102-55 102-56

GRI content index External assurance

Global Reporting Initiative Content Index

Independent Assurance Statement

GRI 201: ECONOMIC PERFORMANCE

Disclosure number

Disclosure title

2020 Response

103-1

Explanation of the material topic and its boundary The management approach and its components Evaluation of the management approach "Direct economic value generated and distributed" Financial implications and other risks and opportunities due to climate change

Materiality Assessment

103-2

2020 Form 10-K and 2021 Proxy Statement

103-3

2020 Form 10-K and 2021 Proxy Statement

201-1

2020 Form 10-K

201-2

Simon 2020 CDP Submission

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