Simon Sustainability Report 2022

SIMON SUSTAINABILITY REPORT 2022

GRI 102: STAKEHOLDER ENGAGEMENT

Disclosure number

Disclosure title

2022 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. 7 and 9

GRI 102: REPORTING PRACTICE

Disclosure number

Disclosure title

2022 Response

102-45

Entities included in consolidated financial statements

All entities listed in our 2022 Annual Report and 2022 Form 10-K that fall within Simon's operational control.

102-46 Defining report content and topic boundaries

About this report and Creating Sustainable Centers p. 7

102-47

List of material topics

Creating Sustainable Centers p. 7

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

Appendix, Section Methodology

102-50 Reporting period

2022 calendar year

102-51

Date of most recent report

Released June, 2023 covering 2022

102-52

Reporting cycle

Annual

Please contact Simon at simon.com/contact

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

About this report

102-55

GRI content index

Appendix, see 2022 GRI Indicators

102-56 External assurance

Independent Assurance Statement p. 58

64

CREATING SUSTAINABLE CENTERS

CUSTOMERS

COMMUNITIES

ENVIRONMENT

EMPLOYEES

APPENDIX

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