REPORTING FRAMEWORKS

Macerich adheres to industry-leading reporting frameworks and guidelines to ensure we share the most accurate information about our ESG journey. Among the guidelines and entities we follow are those of TCFD, SASB, GRI and UNSDG.

Task Force on Climate-related Financial Disclosures (TCFD) created a framework to help public companies and other organizations more effectively disclose climaterelated risks and opportunities through their existing reporting processes.

The Sustainability Accounting Standards Board (SASB) is an independent standards-setting organization that has developed a set of industry-specific accounting standards to identify sustainability issues most likely to impact the operating performance or financial condition of a typical company in a given industry.

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GRI Sustainability Reporting Standards (GRI Standards) provide guidance for communicating business impacts on sustainability issues such as climate change, human rights, governance and social well-being.

Our environmental and social programs align with the United Nations Sustainable Development Goals (UNSDGs), adopted by all UN Member States in 2015. These 17 goals provide a blueprint for a better today and a better tomorrow — recognizing that we must prioritize the needs of people and the planet to achieve a more sustainable future. Throughout the report, we have included UNSDG icons relevant to our initiatives, demonstrating our alignment with these goals and our commitment to sustainable development, our people, our properties and our purpose.