Simon Sustainability Report 2021

SIMON SUSTAINABILITY REPORT 2021

GRI 102: STAKEHOLDER ENGAGEMENT

Disclosure number

Disclosure title

2021 Response

102-40 List of stakeholder groups Stakeholder Engagement p. 9 102-41 Collective bargaining agreements

There are no collective bargaining agreements in place.

102-42

Identifying and selecting stakeholders

Stakeholder Engagement p. 9

102-43 Approach to stakeholder engagement 102-44 Key topics and concerns raised

Stakeholder Engagement p. 9

Creating Sustainable Centers p. 6

GRI 102: REPORTING PRACTICE

Disclosure number

Disclosure title

2021 Response

102-45

Entities included in consolidated financial statements

All entities listed in our 2021 Annual Report and 2021 Form 10-K that fall within Simon's operational control.

102-46 Defining report content and topic boundaries

Creating Sustainable Centers p. 6

102-47

List of material topics

Creating Sustainable Centers p. 6

102-48 Restatements of information None 102-49 Changes in reporting

Methodology p. 64

102-50 Reporting period

2021 calendar year

102-51

Date of most recent report

Released June, 2022 covering 2021

102-52

Reporting cycle

Annual

102-53 Contact point for questions regarding the report 102-54 Claims of reporting in accordance with the GRI Standards

Please contact the Director of Sustainability at https://www.simon.com/contact

Creating Sustainable Centers p. 6

102-55

GRI content index

Global Reporting Initiative Content Index p. 67

102-56 External assurance

Independent Assurance Statement p. 62

67

CREATING SUSTAINABLE CENTERS

CUSTOMERS

COMMUNITIES

ENVIRONMENT

EMPLOYEES

APPENDIX