Director Responsibilities The members of the Board serve as representatives for and are accountable to the Company’s shareholders. Director Responsibilities The members of the Board serve as representatives for and are accountable to the Company’s shareholders. Access to Management and Independent Advisors 4.

General Manager, Color Europe, M.A. Vice President, Key Account Management, April 2007 to December 2011. CRIST Vice President, Key Account Management and Vice President of Asia RICHARD J.

He has comprehensive knowledge of financial accounting standards and extensive experience in financial statement preparation, corporate finance, corporate development, risk management, and investor relations. Accounting Considerations. With consideration of the accounting treatment associated with an incentive plan design, management and the Compensation Committee may alter or modify the incentive award if the award (and the related accounting consequences) were to adversely affect our financial performance.

Di Salvo is responsible for all aspects of the company’s capital structure, cash management, insurance and capital markets transactions, as well as Financial Planning and Analysis. Prior to joining Avient, he worked at Deloitte for 10 years, where he focused on leading audit teams and advising clients on SEC and technical accounting matters. Di Salvo has a Bachelor’s degree in Business Administration with a concentration in accounting from The Ohio State University in Columbus, Ohio, and is a certified public accountant.

He has comprehensive knowledge of financial accounting standards and extensive experience in financial statement preparation, corporate finance, corporate development, risk management, and investor relations. Accounting Considerations. With consideration of the accounting treatment associated with an incentive plan design, management and the Compensation Committee may alter or modify the incentive award if the award (and the related accounting consequences) were to adversely affect our financial performance.

Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. The APM Acquisition is being accounted for under the acquisition method of accounting in accordance with Financial Accounting Standards Board Accounting Standards Codification (ASC) Topic 805. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE None.

Raise your concerns openly and honestly with your manager. Avient holds all managers accountable for this behavior and leadership. Avient’s accounting personnel have the responsibility to maintain Avient’s accounting records and prepare our financial reports accurately and completely.

Verification Opinion: Based on the verification process and procedures conducted to a limited assurance level of the GHG emissions statement shown above, Apex found no evidence that the GHG emissions statement:  is not materially correct and is not a fair representation of the GHG emissions data and information; and  has not been prepared in accordance with the WRI/WBCSD GHG Protocol Corporate Accounting and Reporting Standard (Scope 1 and 2), and WRI/WBCSD Greenhouse Gas Protocol Corporate Value Chain Accounting and Reporting Standard (Scope 3). No member of the verification team has a business relationship with Avient, its Directors or Managers beyond that required of this assignment. Attestation: Scott Johnston, Lead Verifier Cody Lorentson, Technical Reviewer Principal Consultant Program Manager Apex Companies, LLC.

Director Responsibilities The members of the Board serve as representatives for and are accountable to the Company’s shareholders. The Board has oversight responsibility of management. Access to Management and Independent Advisors The Board has access to management through Board and Committee meetings where operations and other senior management specified by the Chairman of the Board or Lead Director (as applicable), or the Chief Executive Officer are in regular attendance, and through presentations made by other members of management at those meetings.

Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. The acquisition is being accounted for under the acquisition method of accounting. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE None.