Simon Sustainability Report 2022

SIMON SUSTAINABILITY REPORT 2022

CRE 1

Building Energy Intensity

2020 2021

2022

UOM:

Additional Info:

Total annual energy consumption and corresponding floor area

0.0604 0.0755 0.0782 GJ/ft^2 Square footage includes all SF within operational control as Simon provides cooling to tenants - so the square footage is representative of total mall SF and will not align with GLA.

CRE 2

Building Water Intensity

2020 2021

2022

UOM:

Additional Info:

Total annual water consumption and corresponding floor area

0.0608 0.0755 0.0729 m^3/ft^2 Square footage includes all SF within operational control as Simon provides cooling to tenants - so the square footage is representative of total mall SF and will not align with GLA. Beginning in 2019, estimated water consumption from tenants who pay their water utilities directly was included.

GRI 401: EMPLOYMENT

Disclosure number

Disclosure title

2022 Response

103-1 103-2 103-3

Explanation of the material topic and its boundary Materiality Assessment p. 7 and section Employees p. 42-52

The management approach and its components Employees p. 42-52

Evaluation of the management approach

Employees p. 42-52

401-1 401-2

New employee hires and employee turnover Benefits provided to full-time employees that are not provided to temporary or part-time employees

Employees p. 49

Simon provides part-time and full-time employees with life insurance; health care, disability, and invalidity coverage; as well as retirement provisions, though these may vary based on employment contracts. Simon provides disability income benefits for full-time employees that are unable to work because of non-work-related illness or injury, which includes the birth of a child. The disability benefits can help provide income protection while an employeeis temporarily disabled and unable to work. Benefit amounts and duration of benefits vary by position. In addition to leave under the Family and Medical Leave Act of 1993 (FMLA), Simon abides by State family and medical leave laws that may apply.

401-3

Parental leave

GRI 413: LOCAL COMMUNITIES

Disclosure number

Disclosure title

2022 Response

103-1 103-2 103-3 413-1

Explanation of the material topic and its boundary Materiality Assessment p. 7 and section Communities p. 23-26

The management approach and its components Communities p. 23-26

Evaluation of the management approach

Employees p. 23-26

Operations with local community engagement, impact assessments, and development programs Operations with significant actual and potential negative impacts on local communities

100%. All Simon properties have specific community involvement plans. Environmental impact assessments for all projects are undertaken to gain development approval.

413-2

No Simon operation has been identified to have posed a significant actual or potential negative impact on local communities. Potential negative impacts are typically identified in the planning and approval phase and tackled in accordance with local laws and regulations.

74

CREATING SUSTAINABLE CENTERS

CUSTOMERS

COMMUNITIES

ENVIRONMENT

EMPLOYEES

APPENDIX

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