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Simon Property Group — full event log

Every event we have on file across every reporting year. The Data-by-year tab summarises the top 10 per year; this page shows them all.

← back to Data by year

2025· 13 events

Acquired The Mall Luxury Outlets in Italy (Leccio and Sanremo) for €350MData confidence — high

On January 30, 2025, Simon completed the acquisition of a 100% interest in two luxury outlet destinations in Italy: one in Leccio near Florence and the other in Sanremo on the Italian Riviera. Acquisition price was €350 million subject to customary working capital adjustments.

sustainability_report p.127

Primary: Water reduction programme — 15% cut by 2030 from 2022 baselineData confidence — high

Simon achieved its initial water reduction target of 20% against a 2013 baseline and set a new target to reduce water usage at comparable centers by 15% by 2030 (base year 2022). Water management and landfill waste reduction are identified as components of reducing the company's overall carbon and environmental footprint.

sustainability_report p.61

New water reduction target: 15% by 2030 (base year 2022)Data confidence — high

Simon states it achieved its initial target of reducing water usage by 20% (2013 baseline) and set a new target to reduce water for comparable centers by 15% by 2030, base year 2022.

sustainability_report p.61

Planned SBTi target review in 2025Data confidence — med

In 2025, Simon will review its SBTi targets to assess progress and determine any necessary refinements, ensuring alignment with evolving best practices and climate science.

sustainability_report p.13

CEO David Simon passed away March 22, 2026; Eli Simon appointed CEOData confidence — high

David Simon, who served as Chairman, CEO and President for decades, passed away on March 22, 2026. The 10-K was signed February 25, 2026 under David Simon's authority. Eli Simon was appointed as Chief Executive Officer, President and Chief Operating Officer by the Board.

sustainability_report p.4

GRESB Green Star rating received for 12th consecutive year (2014-2025)Data confidence — high

In 2025, Simon was once again awarded a Green Star rating (2014-2025) — the highest designation awarded for leadership in sustainability performance by the Global Real Estate Sustainability Benchmark.

sustainability_report p.61

Dependent: Tenant energy management via leasing and property operationsData confidence — med

As a REIT, Simon's dominant emissions exposure lies in tenant-occupied spaces (downstream leased assets, Scope 3 Cat 13). Simon offers property operating services to tenants including energy services, and recovers energy costs through lease structures. The company provides waste handling and facility services across its portfolio, and its lease structures allow significant cost recovery and influence over energy consumption at managed properties.

sustainability_report p.74

Primary: Energy consumption reduction as central environmental commitmentData confidence — high

Simon states that reducing energy consumption is a central commitment to reducing its environmental impact. The company has adopted SBTi-approved 2035 targets to reduce Scope 1 and Scope 2 emissions by 68% (2019 baseline) and Scope 3 by 20.9% (2018 baseline). Sustainability initiatives are integrated into how the company plans, develops and operates its properties. The Governance and Nominating Committee oversees sustainability policies, and the Audit Committee oversees annual sustainability disclosure via a formal sustainability report.

sustainability_report p.61

Full acquisition of Taubman Realty Group (TRG) — remaining 12%affects total assetsData confidence — high

On October 31, 2025, Simon acquired the remaining 12% interest in TRG for approximately 5.06 million OP units (~$0.9 billion), obtaining full control and consolidating 11 properties. This triggered a $2.858 billion non-cash remeasurement gain. TRG had 22 regional/super-regional/outlet malls in U.S. and Asia. Consolidated mortgage debt increased $3.1 billion.

sustainability_report p.128

Primary: Sustainable redevelopment — embodied carbon and asset reinvestmentData confidence — med

Simon continuously redevelops and expands properties, completing 23 redevelopment and expansion projects in 2025. Capital expenditures totalled $934M in 2025 with $417M on redevelopments. The company aims to reinvest in higher-productivity uses and mixed-use components. New development projects are evaluated for energy efficiency and sustainability as part of Simon's integration of sustainability into business operations including how it plans and develops properties.

sustainability_report p.88

Primary: Climate risk management aligned with TCFD recommendationsData confidence — high

Simon states its climate-related risk disclosures are aligned with the recommendations of the Task Force on Climate Related Financial Disclosures (TCFD). The company acknowledges physical climate risks including increased storm intensity, rising sea levels, and heat waves, particularly for properties in Florida, California, Texas and New York. Climate change-related costs include potential increases in insurance and energy costs. These risks are monitored under the Board's oversight of sustainability policies.

sustainability_report p.17

Acquisition of The Mall Luxury Outlets in Italy (Firenze and Sanremo)affects ppeData confidence — high

Simon acquired 100% interest in two Italian luxury outlet destinations — The Mall Luxury Outlets Firenze (264,750 sqft near Florence) and The Mall Luxury Outlets Sanremo (122,300 sqft on Italian Riviera) for €350 million. Financed via €376M Credit Facility draw.

sustainability_report p.79

Full consolidation of Brickell City Centre, Miamiaffects ppeData confidence — high

Simon acquired the remaining 75% interest in the retail component and 100% of the parking component of Brickell City Centre for $497.7 million cash consideration. Property is unencumbered.

sustainability_report p.79

2024· 23 events

Primary: Redevelopment and mixed-use transformation reducing embodied carbon intensityData confidence — med

Simon has a major ongoing redevelopment program repurposing former department store anchor spaces into new uses (Dick's House of Sport, Kowalski's Market, Primark, Scheels) and adding hotels and residential units. In 2024, 15 redevelopment/expansion projects were completed across all U.S. platforms. Simon's share of total new development and redevelopment projects currently under construction is approximately $1.3 billion.

sustainability_report p.88

New water reduction target set: 15% reduction by 2030Data confidence — high

Simon had previously achieved its initial target of reducing water usage by 20% (2013 baseline). A new target was set to reduce water for comparable centers by 15% by 2030, base year 2022.

sustainability_report p.63

Acquired additional 4% ownership in TRG for ~$267M, bringing stake to 88%Data confidence — high

During Q4 2024, Simon acquired an additional 4% ownership in The Taubman Realty Group (TRG) for approximately $266.7 million by issuing 1,572,500 units in the Operating Partnership, bringing the noncontrolling ownership interest in TRG to 88%.

sustainability_report p.129

Consolidated Miami International Mall after acquiring additional interestData confidence — high

On February 6, 2024, Simon acquired an additional interest in Miami International Mall from a joint venture partner, resulting in the consolidation of this property. Cash consideration was de minimis. Property subject to $158M 6.92% fixed rate mortgage.

sustainability_report p.127

Opened Tulsa Premium Outlets (338,472 sq ft), 100% ownedData confidence — high

On August 15, 2024, Simon opened Tulsa Premium Outlets, a fully leased 338,472 square foot center in Tulsa, Oklahoma. The center features over 75 shops and eateries including 30 first-to-market retailers and restaurants.

sustainability_report p.129

GRESB Green Star rating awarded for 11th consecutive year (2014-2024)Data confidence — high

In 2024, Simon was once again awarded a Green Star rating (2014-2024), the highest designation awarded for leadership in sustainability performance by the Global Real Estate Sustainability Benchmark (GRESB).

sustainability_report p.63

Dependent: Tenant energy and water management through leasing structuresData confidence — med

Simon structures its leases to allow recovery of a significant portion of property operating expenses from tenants, including utilities. CAM reimbursements cover utility costs across substantially all mall leases in the U.S. mall portfolio. Simon also has set a new target to reduce water for comparable centers by 15% by 2030 (base year 2022), having already achieved its prior 20% reduction target from a 2013 baseline.

sustainability_report p.63

Primary: Electric vehicle charging deployment across portfolioData confidence — med

Simon leads its industry in electric vehicle charging deployments through innovative strategic alliances with major brands including Mercedes-Benz, Tesla, BP, Electrify America and Rivian. The company has expanded its EV charging network across its portfolio, positioning shopping centers as charging destinations.

sustainability_report p.9

Primary: Energy efficiency: Motus VFDs and CryogenX4 retrofitsData confidence — high

Motus energy-efficient VFD motors deployed at 83 properties (34 + 49 added in 2024) cut HVAC motor energy by ~74%, projected to save $1.5M annually and 11 million kWh. CryogenX4 cooling efficiency treatment at 36 properties reduces unit energy use by 10-30% and overall energy use by 5-15%. New Energy Management platform replaced aging systems for better lighting, HVAC, and central plant control.

sustainability_report p.11

Rebaselined 2018-2022 GHG inventoryaffects scope 1 co2eData confidence — high

Simon and Schneider Electric, supported by LRQA, recalculated GHG emissions for 2018-2022 (Scope 3) and 2019-2022 (Scopes 1&2) due to operational control boundary updates, refreshed data, additional data streams, and methodology changes exceeding the ±5% significance threshold. SBTi targets to be reviewed in 2025.

sustainability_report p.13

SBTi-validated 68% Scope 1+2 reduction by 2035affects scope 1 co2eData confidence — high

Simon committed to reduce absolute Scope 1 and 2 GHG emissions 68% by 2035 from a 2019 base year, consistent with 1.5°C pathway, validated by Science Based Targets initiative.

sustainability_report p.13

SBTi-approved 20.9% Scope 3 downstream leased reduction by 2035affects scope 3 downstream leasedData confidence — high

Approved target to reduce absolute Scope 3 GHG emissions from downstream leased assets (tenant energy) by 20.9% by 2035 from a 2018 base year.

sustainability_report p.13

15% water reduction target by 2030affects water withdrawal m3Data confidence — high

Set new water reduction target to decrease water usage by 15% compared to 2022 levels, focusing on restrooms, irrigation, AC and clean water. Achieved 10% reduction between 2021-2024 (324 mega gallons saved).

sustainability_report p.12

Primary: Construction waste reduction via modular barricadesData confidence — high

In 2024, modular barricades deployed across 89 shopping centers (340,344 sq ft installed) diverted 1.02 million pounds of construction waste from landfills, reduced energy 33,184 kWh and lowered GHG emissions by 159,621 pounds. Cardboard recycling now active at all properties.

sustainability_report p.14

Primary: Energy consumption reduction as central sustainability commitmentData confidence — high

Simon identifies reducing energy consumption as a central commitment to reducing environmental impact. The company has adopted 2035 GHG emissions targets approved by SBTi targeting a 68% reduction in Scope 1 and 2 emissions from a 2019 baseline. Simon integrates sustainability initiatives into how it plans, develops, and operates properties, and has held GRESB Green Star ratings since 2014.

sustainability_report p.63

97 IREM Certified Sustainable Properties (+20% YoY)Data confidence — high

In 2024, Simon had 97 properties certified by Institute for Real Estate Management as Certified Sustainable Properties, a 20% increase compared to 2023.

sustainability_report p.16

Metropolitan at Coral Springs achieves NGBS GoldData confidence — high

204-unit residential development achieved Gold Certification under the ICC/ASHRAE 700-2015 National Green Building Standard.

sustainability_report p.22

Adopted IPCC AR6 global warming potentialsData confidence — high

As of 2023, Simon utilizes IPCC's Sixth Assessment Report (AR6) as source for global warming potentials in GHG calculations.

sustainability_report p.41

On-site solar at 9 properties; renewable electricity 10.1%Data confidence — high

Simon operates photovoltaic panels at nine properties with combined installed capacity over 3,600 MW, generating 3,360 MWh on-site in 2024. Renewable electricity reached 9.86% from purchased renewable sources plus 0.24% on-site generated in 2024, up from 5.94% + 0.13% in 2023. Simon is committed to increasing renewable energy consumption where opportunity creates shareholder value.

sustainability_report p.11

No durable removals disclosed; algae-based paving pilotData confidence — med

Simon does not disclose carbon removal credits or DAC/BECCS investments. At Denver Premium Outlets, Simon introduced its first Zero-Carbon, Algae-Based Paving solution as a sustainable infrastructure pilot to reduce material-related Scope 3 emissions. Strategy is focused on absolute reduction via SBTi pathway rather than removals.

sustainability_report p.13

Dependent: Tenant engagement to cut Scope 3 downstream leased emissionsData confidence — high

Cat 13 downstream leased assets dominate Simon's Scope 3 (~$779k tCO2e market-based). Simon has an SBTi-approved target to reduce these by 20.9% by 2035 (2018 base). Initiatives include green lease clauses, a dedicated ESG Collaboration Program with tenants (since 2021), and Tulsa Premium Outlets' Building Management System equipping tenants with smart electric meters for real-time consumption visibility.

sustainability_report p.13

Primary: Building Management System and IREM certificationsData confidence — high

In 2024 Simon had 97 IREM Certified Sustainable Properties (+20% YoY). Energy use decreased 3% and carbon emissions 4% in 2024. Between 2013-2023, direct energy consumption fell over 31% and carbon footprint over 65%. South Shore Plaza scored 81 on IREM with MOTUS, ENERGY STAR HVAC, and efficient lighting upgrades.

sustainability_report p.13

Dependent: EV charging infrastructure at 132 centersData confidence — high

In 2024 Simon expanded to 1,509 EV charging dispensers (from 1,426 in 2023) across 132 centers, up from 812 chargers in 2019 — supporting customer Scope 3 transportation emissions reductions by enabling EV adoption among shoppers.

sustainability_report p.21

2023· 2 events

Low carbon transition plan in developmentData confidence — high

Simon committed to developing a low carbon transition plan in 2023 outlining specific actions over the next 5, 10, and 15 years.

sustainability_report p.6

Low-carbon transition plan in developmentData confidence — high

Preparations in progress in 2023 to develop an initial low-carbon transition plan outlining 5-, 10-, and 15-year actions.

sustainability_report p.6

2022· 15 events

Primary: Water efficiency & xeriscaping in common areasData confidence — high

Achieved 26% water reduction 2013-2022 (vs. 20% target by 2025), then set a new 15% reduction by 2030 (2022 baseline). Investments in WaterSense fixtures, low-flow toilets, waterless urinals, drought-tolerant landscaping, drip irrigation and smart irrigation controls; 2% reduction 2021-2022 saving 66.51 mega gallons.

sustainability_report p.33

Dependent: Tenant (downstream leased) energy engagement — Green Retailer CollaborationData confidence — high

Approximately 83% of Simon's GHG emissions are associated with tenant operations (downstream leased assets, Scope 3 Cat 13). To meet the SBTi-approved 20.9% Scope 3 reduction by 2035, Simon launched the Green Retailer Collaboration program in 2021, structured around Educate/Collaborate/Act. Initiatives include a Go Green Retailer of the Month program (J.Crew was first awardee) and engagement to encourage tenants to adopt science-based targets and invest in renewables and efficiency.

sustainability_report p.17

On-site solar PV across 10 properties (3.64 MW)Data confidence — high

Simon has photovoltaic panels installed at 10 properties with combined installed capacity of 3.64 MW, generating 3,544 MWh of on-site renewable energy in 2022. The Company commits to significantly increase the share of renewable energy in its global energy mix and double rate of energy efficiency improvement by 2030, sourcing electricity from cleaner energy sources. REC purchases were used historically for market-based Scope 2 inventory.

sustainability_report p.33

Primary: Energy efficiency in common areas — HVAC, chillers, LED, controlsData confidence — high

Over $25.8M in sustainability projects approved across the portfolio in 2022 to reduce environmental footprint, including HVAC replacements, updated chillers, irrigation controllers, LED retrofits and new energy controls systems. Simon also runs a biannual demand response review and an internal Sustainability Innovation Contest (41 initiatives in 2022) that drives portfolio-wide rollouts such as a 48-property water monitoring program.

sustainability_report p.32

Water reduction target: 15% by 2030Data confidence — high

New target to reduce water consumption for comparable centers by 15% by 2030 against a 2022 base year. A prior target of 20% reduction by 2025 (2013 baseline) was already exceeded with a 26% reduction.

sustainability_report p.32

Scope 3 baseline updated from 2005 to 2013Data confidence — high

GRI disclosures updated base year for Scope 3 emissions from 2005 to 2013 to align with SBTi-validated targets and improved data coverage.

sustainability_report p.71

Refrigerant emissions GWP correction noted by assurerData confidence — high

LRQA assurance noted refrigerant emissions were overreported due to incorrect/inconsistent GWP application; some site electricity data missing; CH4/N2O from mobile fuels excluded. Impacts described as immaterial.

sustainability_report p.58

Scope 3 baseline updated to 2013affects scope 3 co2eData confidence — med

Base year for Scope 3 emissions updated from 2005 to 2013, with restated baseline emissions.

sustainability_report p.71

15% water reduction target by 2030affects water withdrawal m3Data confidence — high

Reduce water consumption for comparable centers by 15% by 2030, base year 2022.

sustainability_report p.32

CDP A- score achievedData confidence — high

Carbon Disclosure Project A- score in 2022 (also noted CDP A List 2022 Climate badge).

sustainability_report p.2

Primary: EV charging infrastructure rolloutData confidence — high

Simon expanded open-to-public EV charging dispensers to 1,261 across 124 centers in 2022 (up 72 YoY), with 1,043 Level 3 and 218 Level 2 chargers; 69% of properties now have EV charging with a commitment to install at 100% of qualified properties. Supports decarbonization of customer transport (shopper trips).

sustainability_report p.14

Dependent: Green building certifications (IREM CSP)Data confidence — high

77 IREM Certified Sustainable Property certifications in 2022. The Mills at Jersey Gardens, with on-site solar, cool roofs, and parking-area LED lighting, scored highest in portfolio at 84 and reduced energy 9.9% (2018-2022) and water by 5,699 Mgal (2018-2022). Simon's updated EMS sets minimum sustainable-development requirements for all new developments, redevelopments, and refurbishments.

sustainability_report p.40

WELL Health-Safety Rating renewed for 193 propertiesData confidence — high

193 properties covering 191M+ sq ft certified under WELL Health-Safety Rating for Facility Operations and Maintenance.

sustainability_report p.18

LRQA limited assurance over GHG inventoryData confidence — high

LRQA provided independent limited assurance over Scope 1, Scope 2 (location and market), Scope 3 categories 3,4,5,6,7,13, plus water, waste, energy data for CY2022.

sustainability_report p.58

Primary: Waste diversion & tenant recycling programsData confidence — high

Cardboard recycling at all properties, plastic film recycling at select centers, single-stream recycling feasibility studies, tenant education with improved signage. Partnerships with GreenDrop (donation drop-off at Arundel Mills, Smith Haven Mall, Walt Whitman Shops) and Give Back Box (1,264 boxes returned in 2022) divert reusable items from landfill, supporting the Scope 3 (Cat 5 waste) reduction trajectory.

sustainability_report p.33

2021· 13 events

Primary: EV charging infrastructure rollout to 100% of qualified propertiesData confidence — high

Simon had 1,187 EV charging stations at 124 centers in 2021 (961 Level 3, 226 Level 2), present at 62% of properties. Target: 100% of qualified properties. This supports reduced shopper transport emissions and tenant Scope 3.

sustainability_report p.17

Aligned sustainability strategy with UN SDGsData confidence — high

Simon aligned its sustainability strategy with UN Sustainable Development Goals focused on education, gender equality, clean energy, sustainable cities, responsible consumption, and climate action.

sustainability_report p.10

Dependent: Return-to-store strategy to cut e-commerce emissionsData confidence — high

Simon-Deloitte study found physical shopping up to 60% more sustainable than digital, and returning goods to store reduces carbon emissions by an average of 40% vs distribution-center returns. Simon intends to actively promote return-to-store strategies with retailers to lower combined supply-chain footprint.

sustainability_report p.46

Primary: On-site renewables at 10 properties (12.5 MW solar)Data confidence — high

Simon has ten properties with on-site photovoltaic panels with combined installed capacity of 12.5 MW, generating 3,489 MWh in 2021 to power common areas. Plans include strategically increasing renewable procurement going forward.

sustainability_report p.39

Primary: Green building certifications and sustainable development guidelinesData confidence — high

Updated sustainable development guidelines incorporate energy efficiency, water conservation, sustainable sourcing for all new (re)developments. 31 green building certifications in portfolio with 28 new IREM CSP certifications in 2021. Phipps Plaza redevelopment includes LEED-certified office tower.

sustainability_report p.35

RECs + on-site solar; Texas wind/solar PPA covering majority of ERCOT loadData confidence — high

Simon contracted for renewable energy certificates (RECs) and power offtake from two renewable energy sources in Texas via its electricity supplier. Combined solar and wind generation totals ~158,000 MWh, the majority of Simon's load in ERCOT, abating ~79,399 mT CO2e. Ten properties have on-site photovoltaic panels with installed capacity of 12.5 MW, generating 3,489 MWh of clean energy in 2021. At Santa Rosa Plaza in California, Simon opted into Sonoma Clean Power's 93% carbon-free CleanStart tariff.

sustainability_report p.39

Dependent: Tenant (downstream leased assets) engagement to cut Scope 3Data confidence — high

Approximately 83% of Simon's GHG emissions are associated with tenant activities. Simon committed to a 20.9% absolute Scope 3 reduction by 2035 (SBTi-validated, 2018 base) focused on downstream leased assets. In 2021, Simon launched a Green Retailer Collaboration program (Educate-Collaborate-Act framework) and engaged corporate sustainability teams of 30+ tenants representing 20%+ of portfolio sq ft to develop joint reduction initiatives.

sustainability_report p.23

Primary: Energy efficiency: LED retrofits, BAS at 48 properties, HVAC upgradesData confidence — high

Simon invested over $12.3M in sustainability projects in 2021 including cooling tower replacement, skylight restoration, HVAC replacements, updated chillers, roof recovery, irrigation controllers, LED retrofits, and xeriscaping. Initiated a substantive LED lighting conversion at 60+ properties and rolled out robust building automation platforms at 48 properties. Demand Response program expanded to 43 centers.

sustainability_report p.35

First-time inclusion of RECs in market-based Scope 2 reportingaffects scope 2 co2e marketData confidence — high

In 2021 reporting, Simon took credit for reducing market-based emissions by incorporating renewable energy purchases (RECs from Texas wind/solar) for the first time, abating ~79,399 mT CO2e.

sustainability_report p.39

Low carbon transition plan in developmentData confidence — high

Simon is finalizing the initial phase of its low carbon transition plan, to be completed in the next two years, with action breakdown over 5, 10, and 15 years to meet 2035 SBTi targets.

sustainability_report p.3

D&I Council launched and recognized for Disability InclusionData confidence — high

Simon launched its employee-led Diversity & Inclusion Council in 2021 and was recognized for first time as a 'Best Places to Work for Disability Inclusion' by Disability: IN.

sustainability_report p.2

Report revised September 2022 with restated emissions dataaffects scope 1 co2eData confidence — high

Report was revised on September 19, 2022 including updates to GRI 305-1 Scope 1 for 2019, GRI 305-2 market-based Scope 2 for 2019-2021, GRI 305-3 Scope 3 for 2019-2021, and base year emissions.

sustainability_report p.2

28 new IREM CSP green building certificationsData confidence — high

Simon added 28 new IREM Certified Sustainable Property certifications in 2021, bringing total to 31 green building certifications.

sustainability_report p.2

2020· 19 events

SBTi-approved 2035 GHG emissions reduction targets setaffects scope 1 co2eData confidence — high

In 2020, Simon announced the adoption of 2035 greenhouse gas emissions targets approved by the Science Based Target Initiative (SBTi). Targets: reduce Scope 1 and Scope 2 emissions by 68% (2019 baseline), and Scope 3 emissions by 20.9% (2018 baseline).

sustainability_report p.61

Primary: Electric vehicle (EV) charging infrastructure deploymentData confidence — high

Simon has installed 985 electric vehicle charging stations at 120 centers across the U.S., supporting the electrification of transportation for shoppers and employees at its retail destinations.

sustainability_report p.7

SBTi-approved targets: 68% Scope 1+2 and 20.9% Scope 3 by 2035affects scope 1 co2eData confidence — high

Simon set Science Based Targets initiative-approved targets to reduce absolute Scope 1 and 2 GHG emissions by 68% by 2035 (2019 baseline) and absolute Scope 3 emissions from downstream leased assets by 20.9% by 2035 (2018 baseline).

sustainability_report p.39

SBTi-validated targets: 68% Scope 1+2 and 20.9% Scope 3 by 2035Data confidence — high

Simon set Science-Based Targets approved by SBTi in 2020: reduce absolute Scope 1+2 GHG emissions by 68% by 2035 (2019 baseline) and Scope 3 downstream leased assets by 20.9% by 2035 (2018 baseline).

sustainability_report p.39

Primary: Energy management and efficiency in owned/operated propertiesData confidence — high

Since 2003, Simon has measured environmental impact and implemented energy management practices and continuous monitoring, reducing energy consumption every year. Over 2003-2019 (excluding new developments), Simon reduced energy usage under direct control by 354 million kWh, a 33% reduction; from 2013-2019 alone the reduction was 182 million kWh (20% in six years, accounting for 51% of total reductions). These efforts also drove a 54% GHG reduction (312,067 metric tons CO2e scope 1+2) since 2003 baseline.

sustainability_report p.53

SBTi-validated targets: 68% Scope 1+2 and 21% Scope 3 reduction by 2035affects scope 1 co2eData confidence — high

In 2020, Simon set SBTi-approved targets to reduce absolute scope 1+2 GHG emissions by 68% from 2019 base year by 2035, and reduce absolute scope 3 emissions from downstream leased assets by 20.9% from 2018 base year by 2035.

sustainability_report p.45

Aligned strategy with UN SDGsData confidence — high

Updated sustainability strategy in 2020 aligned with UN Sustainable Development Goals (Quality Education, Gender Equality, Affordable & Clean Energy, Sustainable Cities, Responsible Consumption, Climate Change).

sustainability_report p.11

Acquisition of 80% interest in Taubman Realty Group (TRG)affects total assetsData confidence — high

Simon completed the acquisition of an 80% noncontrolling ownership interest in TRG, which has interests in 24 regional, super-regional, and outlet malls in the U.S. and Asia. Total consideration was approximately $3.45 billion funded with existing liquidity including proceeds from equity offering in November 2020.

sustainability_report p.80

Common stock public offering raising $1.56 billionaffects revenueData confidence — high

Simon completed an equity offering of 22,137,500 shares at $72.50 per share, raising approximately $1.56 billion net of issue costs. Proceeds were used to fund the TRG acquisition.

sustainability_report p.99

CDP Climate Change 'A List' recognition for 2020Data confidence — high

Simon received an 'A' score on the CDP climate change questionnaire in 2020, placing it among only 270 of 5,800+ (<5%) reporting organizations globally. Also awarded GRESB Green Star ranking for sustainability performance leadership.

sustainability_report p.53

Primary: Water consumption reduction targeting 20% by 2025Data confidence — high

Simon tracks and reduces water usage across its portfolio. By 2019 it had achieved a 5.4% reduction in water use in that year and a cumulative 18% reduction since 2015, representing 1.5 million gallons saved. Simon is on track to meet its 2025 target of a 20% reduction ahead of schedule.

sustainability_report p.53

Dependent: Physical retail sustainability advantage over e-commerceData confidence — high

Simon published a white paper arguing that physical shopping can be up to 60% more sustainable than e-commerce, positioning its retail properties as a climate-positive alternative to online fulfillment. This is framed as a strategic sustainability lever and differentiator for the portfolio.

sustainability_report p.7

SBTi-approved 2035 science-based emissions targetsaffects scope 1 co2eData confidence — high

Simon announced new 2035 emissions targets approved by the Science Based Target Initiative (SBTi). Commitment to reduce scope 1 and scope 2 emissions by 68% (2019 baseline) and scope 3 including tenant emissions by 21% (2018 baseline). Also aligned climate-related risk disclosure with TCFD recommendations.

sustainability_report p.7

WELL Health-Safety Rating obtained for 200+ propertiesData confidence — high

Simon's Sustainability office enrolled and achieved the International WELL Building Institute's (IWBI) third party verified WELL Health-Safety Rating for Facility Operations and Management for over 200 properties in the portfolio, primarily due to emergency management programs and COVID-19 protocols.

sustainability_report p.7

Dependent: Tenant emissions reduction via Scope 3 science-based targetsData confidence — high

Simon's 2035 SBTi-approved targets include a 21% reduction in scope 3 emissions (2018 baseline), explicitly including tenant emissions from plug-load consumption. Tenant energy use is the primary scope 3 source for a retail REIT. Simon publishes full scope 3 data in its annual sustainability report per GRI guidelines.

sustainability_report p.53

Dependent: LEED and sustainable building standards in redevelopmentData confidence — med

Simon incorporates sustainable building standards into its redevelopment projects. The Northgate project in Seattle is planned to feature a LEED Gold office building as part of its mixed-use redevelopment into a multi-phase project. Simon frames new mixed-use developments including residential, hotel, and health/wellness as built to elevated sustainability standards.

sustainability_report p.5

SBTi-approved 2035 GHG emissions targets adoptedaffects scope 1 co2eData confidence — high

In 2020, Simon announced adoption of 2035 greenhouse gas emissions targets approved by the Science Based Target Initiative (SBTi). Targets: reduce Scope 1 and 2 emissions by 68% (2019 baseline) and Scope 3 emissions by 20.9% (2018 baseline).

sustainability_report p.63

Acquisition of JCPenney assets out of bankruptcyaffects revenueData confidence — high

Simon and co-investors (including Brookfield Asset Management) acquired certain assets and liabilities of J.C. Penney out of bankruptcy. Simon's noncontrolling interest in the venture is 41.67%, acquired for cash consideration of $125.0 million, saving more than 50,000 jobs.

sustainability_report p.80

Acquisition of Forever 21 assets out of bankruptcyaffects revenueData confidence — high

Simon and co-investors acquired certain assets and liabilities of Forever 21, a retailer of apparel and accessories, out of bankruptcy. Simon's noncontrolling interest in each of the retail operations venture and licensing venture is 37.5%. Aggregate investment was $67.6 million.

sustainability_report p.72

2019· 17 events

Primary: LED lighting & energy efficiency capital programData confidence — high

Over $70 million invested in LED upgrades at 200+ properties delivering 11.6 million kWh in electricity savings. In 2019 alone, $24.5 million was invested in 625 energy efficiency projects. Continuous portfolio assessment for HVAC, central plants, chillers, pumps, VFDs, and Energy Management Systems. Cielo Vista Mall is a flagship: $1.4M invested produced 14% efficiency improvement, 1,800 MWh annual reduction and 1,700 tCO2 avoided.

sustainability_report p.27

Adopted IPCC AR5 global warming potentialsData confidence — high

As of 2019, Simon utilizes IPCC's Fifth Assessment Report (AR5) for global warming potentials.

sustainability_report p.45

Lucideon ISO 14064-3 limited assuranceData confidence — high

Lucideon CICS provided independent third-party limited assurance of 2019 GHG emissions (Scopes 1, 2, 3) per ISO 14064-3, 5% materiality threshold.

sustainability_report p.43

SBTi-aligned 68% Scope 1+2 reduction by 2035affects scope 1 co2eData confidence — high

Simon committed to reduce absolute Scope 1 and 2 GHG emissions by 68% by 2035 from a 2019 base year, aligned with Science Based Targets initiative.

sustainability_report p.29

EV charging stations at 100% of propertiesData confidence — high

Simon committed to providing EV charging stations at 100% of properties where EV providers are available and Simon has operational control. Currently 816 stations at 115 centers (56.6% of properties).

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Scope 3 downstream leased asset 20.9% reduction by 2035affects scope 3 downstream leasedData confidence — high

Set a 2035 target to reduce absolute Scope 3 carbon emissions for downstream leased assets (tenant emissions) by 20.9% from a 2018 base year, aligned with a 2°C scenario.

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Procure cleaner electricity & engage tenants on renewablesData confidence — med

Simon procures electricity from cleaner energy sources and continues to optimize energy efficiency. The company purchased RECs to support a market-based Scope 2 inventory. As tenant preferences shift toward renewable energy, Simon has set renewable energy procurement thresholds to mitigate future carbon prices and track toward its SBT. Renewable fuel sources (E10/E85 ethanol blends) and 100% renewable electricity offerings are areas of expansion.

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Baseline year updated to 2013affects scope 2 co2e locationData confidence — high

Scope 1, 2, and 3 base year updated to 2013 (previously 2003 for Scope 2 and 2005 for Scope 3) as 2013 was deemed most representative of portfolio footprint and data coverage.

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Dependent: Tenant engagement to cut downstream leased emissions (Cat 13)Data confidence — high

With 3,500+ tenants accounting for the dominant Scope 3 footprint, Simon's 20.9% reduction target for downstream leased assets by 2035 depends on tenant collaboration. Top-10 tenant engagement, sustainability awareness events, recycling rollout, and encouragement for tenants to adopt their own science-based targets are the key levers.

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Dependent: Recycling & waste-stream programs at propertiesData confidence — high

Cardboard recycling at all properties; plastic-film recycling at select centers; ongoing assessment of single-stream recycling feasibility; tenant education program around recycling signage and sorting. Aim to reduce Scope 3 emissions by 21% by 2035 partly through waste reduction.

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20% water reduction target 2013-2025affects water withdrawal m3Data confidence — high

Target to reduce water consumption by 20% between 2013 and 2025; 18.5% reduction achieved through 2019.

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Reallocated portion of natural gas to downstream leased assetsaffects scope 1 co2eData confidence — high

Methodology change in 2018/2019: a portion of natural gas consumption was reclassified from Scope 1 to Scope 3 (Downstream Leased Assets), driving down Scope 1 emissions but increasing Scope 3.

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CDP leadership recognition & GRESB Green StarData confidence — high

Achieved CDP leadership recognition (2016-2019) and GRESB Green Star rating (2014-2020). All properties recognized as StormReady by National Weather Service.

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No durable removals; reductions-first roadmapData confidence — med

The report does not disclose carbon removals, DAC, BECCS, biochar, or afforestation purchases. Simon's pathway focuses on absolute emissions reductions through efficiency, electrification, and tenant engagement, with the 'Roadmap to 2035' being finalized in 2021 to break down 5/10/15-year actions.

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Primary: EV charging infrastructure rolloutData confidence — high

816 EV charging stations installed at 115 centers (56.6% of domestic properties). Target is 100% of properties where EV providers are available and Simon has operational control, supporting tenant access to lower-carbon transport.

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Primary: Green building & LEED-aligned new developmentData confidence — high

New developments such as Northgate include LEED Gold office building, stormwater detention and bioretention, sanitary waste heat recovery system, and mass-transit accessibility. Simon promotes adoption of building certifications (LEED) and is implementing more rigorous vendor selection guidelines so new construction can meet net-zero building standards.

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Primary: Water conservation & efficient irrigationData confidence — high

18.5% reduction in water consumption since 2013 (target 20% by 2025). Measures include low-flow restroom fixtures, waterless urinals, drought-tolerant landscaping, xeriscaping, smart irrigation control, and cooling tower upgrades. Aqueduct Water Risk Atlas used to assess physical/regulatory/reputational water risk across portfolio.

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