SIMON SUSTAINABILITY REPORT 2022
GRI 102: ETHICS AND INTEGRITY
Disclosure number
Disclosure title
2022 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. investors.simon.com/corporate-governance/code-business-conduct-ethics Simon company values can be found at careers.simon.com/core-values
102-17
Mechanisms for advice and concerns about ethics
Employees p. 49
GRI 102: GOVERNANCE
Disclosure number
Disclosure title
2022 Response
102-18
Governance structure and its composition
Creating Sustainable Centers, p. 8 and Simon 2023 Proxy Statement section Corporate Governance p. 8-16
102-19 Delegating authority
Simon 2023 Proxy Statement section Corporate Governance p. 8, 15, 80 Creating Sustainable Centers, section Sustainability Governance p. 7-8
102-20 Executive-level responsibility for economic, environmental, and social topics
102-21
Consulting stakeholders on economic, environmental, and social topics Composition of the highest governance body and its committees
Creating Sustainable Centers p. 7
102-22
Simon 2023 Proxy Statement section Corporate Governance p. 7, 26-33
102-23 Chair of the highest governance body
Simon 2023 Proxy Statement section Corporate Governance p. 6
102-24 Nominating and selecting the highest governance body
Simon 2023 Proxy Statement section Corporate Governance p. 8-10
102-25 Conflicts of interest
Simon 2023 Proxy Statement section Compensation Discussion and Analysis p. 43
102-26 Role of highest governance body in setting purpose, values, and strategy
Creating Sustainable Centers, section Sustainability Governance p. 7-8
102-27
Collective knowledge of highest governance body Review of economic, environmental, and social topics Highest governance body’s role in sustainability reporting
Creating Sustainable Centers p. 7-8
102-31
Creating Sustainable Centers p. 7
102-32
Creating Sustainable Centers, section Sustainability Governance p. 7-8
63
CREATING SUSTAINABLE CENTERS
CUSTOMERS
COMMUNITIES
ENVIRONMENT
EMPLOYEES
APPENDIX
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