The NFL will “look at all the facts” regarding the recently released emails that revealed the connection between convicted sex offender Jeffrey Epstein and New York Giants chairman and co-owner Steve Tisch, NFL commissioner Roger Goodell said Monday.

“We’ll continue to follow any of the facts that come up, and we’ll determine whether we open an investigation or not based on those facts,” Goodell told reporters during his annual pre-Super Bowl news conference.

Epstein provided Tisch with scouting reports on women, according to emails the Department of Justice released Friday. The emails, as first reported by The Athletic, included conversations between Tisch and Epstein in which the two men discussed whether women were “pro or civilian” or a “working girl.”

“We had a brief association where we exchanged emails about adult women, and in addition, we discussed movies, philanthropy, and investments,” Tisch said in a statement issued through the Giants on Friday. “I did not take him up on any of his invitations and never went to his island. As we all know now, he was a terrible person and someone I deeply regret associating with.”

The emails, which were primarily from 2013, showed one exchange in which Tisch asked Epstein whether a woman was “fun.” In another exchange, Epstein asked Tisch whether he’d contacted “the great ass fake tit (name redacted).”

Tisch also offered Epstein tickets to his suite for a Giants game in the fall of 2013. Epstein invited the NFL team owner to his private island in the Caribbean. In one exchange, Epstein wrote to Tisch that he was “happy to have you as a new but … shared interest friend.”

Some emails between Epstein and women also discussed meetings with Tisch, and referenced the possibility that the Hollywood producer could help them with their acting careers. Tisch, who is credited with producing films such as “Forrest Gump” and “Risky Business,” has held his role with the Giants since 2005.

The communications took place roughly five years after Epstein pleaded guilty in Florida to two state charges, including soliciting prostitution with an underage girl, after which he was sentenced to 18 months in a minimum-security facility. He was later released from the Florida jail after serving about 13 months.

Epstein died by suicide in August 2019 in his jail cell while awaiting trial on federal sex trafficking charges.

Regarding Epstein’s exchanges with Tisch, the NFL said in a statement Monday: “The league is aware of the reports and Steve’s response. Our office will look into the matter to understand the facts.”

Goodell later reiterated that message when asked by reporters about the league’s response to the emails.

“I would say that absolutely, we are going to look at all the facts,” he said. “We’re going to look at the context of those, we’re going to try to understand that, and we’ll look at how that falls under the (personal conduct) policy. But I think we take one step at a time. Let’s get the facts first.”

According to a 2022 copy of the league’s personal conduct policy, “Everyone who is part of the league must refrain from ‘conduct detrimental to the integrity of and public confidence in’ the NFL.”

“It is not enough simply to avoid being found guilty of a crime in a court of law. We are all held to a higher standard and must conduct ourselves in a way that is responsible, promotes the values of the NFL, and is lawful,” the policy reads. It also says that ownership and team or league management “have traditionally been held to a higher standard” and “will be subject to more significant discipline” when violations occur.

Multiple NFL owners have been fined in the past for violations of the policy. The NFL issued a $2.75 million fine to former Carolina Panthers owner Jerry Richardson in 2018, and it issued a $60 million fine to former Washington Commanders owner Dan Snyder in 2023 — both after investigations into workplace misconduct.