Simon Sustainability Report 2022

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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