Statement of independence, impartiality and competence Apex is an independent professional services company that specializes in Health, Safety, Social and Environmental management services including assurance with over 30 years history in providing these services. No member of the verification team has a business relationship with Avient, its Directors or Managers beyond that required of this assignment. Armstrong-Friberg, Lead Verifier Scott Johnston, Technical Reviewer ESG Program Manager Principal Consultant Apex Companies, LLC.

For 14 POLYONE CORPORATION additional information, see “Critical Accounting Policies” included in Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations.”An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. SCHUERING Vice President, Global Key Account Management JOHN V.

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.

Management approach—GRI 103 Management approach—GRI 103 Management approach—GRI 103

Kahler (16) Page 16 • Shifted sales compensation practices to drive value and margin expansion • Significantly upgraded and added sales, marketing, and From Volume to Value $2,622 $3,060 Sales ($ millions) 2006 2011PFadded sales, marketing, and technical resources • Expanded global cross-selling • Invested in training and tools 2006 2011PF 3.3% 6.8% 2006 2011PF Adjusted OI% ($ millions) 2006 2011PF 2006 2011PF Page 17 • Value pricing practices enabled by use of EVE tools • Shifting the basis of competition to specialization 1.5% 8.9% 2006 2011PF Specialty OI% Specialization Drives Margin Expansion 2006 2011PF 7.2% PPS OI% competition to specialization differentiates PolyOne as a value-added solutions provider • Redirecting our technology and marketing focus to the most attractive segments 2.6% 5.6% 2006 2011 POD OI% 5.5% 7.2% 2006 2011 2006 2011 2006 2011 Page 18 • Global key account management team focused on key markets and strategic OEMs • Drive growth in target markets through application development750 1,120 Total Commercial Employees 2007 – 2011 49% Increase Commercial Excellence – Recent Investments *Includes ColorMatrix through application development • Leverage breadth of solutions across all PolyOne platforms to identify innovative solutions for strategic OEMs and Tier 1 partners * 750 2007 2011 Sales Marketing R&D/Tech Page 19 5% 1% 0% 27% 2% 12% 4% Performance Dashboards Drive Execution 45% 26% 18% 5% 55% Page 20 53% Drivers of Customer Loyalty Customer Experience is Key to Customer Loyalty 53% Building Customer Loyalty n = 4,960 B2B customers of 24 companies Source: Corporate Executive Board Company and Brand Impact Product and Service Delivery Value-to- Price Ratio Customer Experience 19% 9% 9% 19% 19% 9% Page 21 • Continue to redirect our focus to more attractive segments and increase customer loyalty and retention • Leverage new commercial tools and investments to enable disciplined execution and accountability Critical Imperatives to enable disciplined execution and accountability • Position PolyOne as the differentiated value-added specialty solutions provider Drive improved mix in all segments and achieve margin and profitability growth Page 22 Page 23

An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE None. SCHUERING Vice President, Global Key Account Management JOHN V.

EH&S Management, Reporting & Auditing Recycle/Reuse and Waste Management Procedures Crisis Management Emergency Response Planning

Vice President, Key Account Management, April 2007 to December 2011. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE None.