Simon Property Group Inc – Lobbying Governance & Transparency

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Lobbying Governance

Overall Assessment	Analysis	Score
Moderate	Simon Property Group establishes a formal reporting process to ensure its policy engagement is aligned with its climate strategy, stating that it “ensures that all activities influencing policy are consistent with Simon’s overall climate change strategy.” The company designates the Director of Sustainability to “provide regular updates to executives on all engagements including those with trade associations such National Association for Real Estate investment trust (NAREIT)” and requires that she “reports to the General Counsel on a weekly basis as well as to the Environmental Social Governance Executive Committee,” demonstrating clear ownership and oversight at the executive level. However, while this framework covers indirect lobbying through trade associations and provides a defined reporting cadence, the company does not disclose any specific mechanisms for overseeing or aligning its direct lobbying efforts with its climate commitments, nor does it outline how individual advocacy activities are assessed outside of association relationships. View Sources	C

Overall Assessment

Analysis

Score

Moderate

Simon Property Group establishes a formal reporting process to ensure its policy engagement is aligned with its climate strategy, stating that it “ensures that all activities influencing policy are consistent with Simon’s overall climate change strategy.” The company designates the Director of Sustainability to “provide regular updates to executives on all engagements including those with trade associations such National Association for Real Estate investment trust (NAREIT)” and requires that she “reports to the General Counsel on a weekly basis as well as to the Environmental Social Governance Executive Committee,” demonstrating clear ownership and oversight at the executive level. However, while this framework covers indirect lobbying through trade associations and provides a defined reporting cadence, the company does not disclose any specific mechanisms for overseeing or aligning its direct lobbying efforts with its climate commitments, nor does it outline how individual advocacy activities are assessed outside of association relationships.

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Lobbying Transparency

Overall Assessment	Analysis	Score
None	No evidence found	E