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.

Describe management’s role in assessing and managing climate-related risks and opportunities People—Management Approach EH&S Page 19   Risk Management

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. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE None. SCHUERING Vice President, Global Key Account Management JAMES N.

subject= 4 Red flags to watch out for include: • The third party is located or doing business in a country with high levels of corruption • A customer, supplier, or third party • Objects to contractual representations regarding compliance with ABAC Laws • Seeks a contract limiting competition • Divides a purchase into a group of smaller purchases, to avoid approvals required by government or Avient management • Is owned or managed by a government official or someone closely related to an official • Asks for off-book or cash adjustments in price • Is unwilling to provide details necessary for Avient to perform due diligence • A supplier or other third party • Requests payment to a personal or offshore bank account • Lacks experience with product, field, industry, or qualified staff • Objects to a detailed statement of work Accounting and Record Keeping Requirements Under most ABAC Laws, Avient and its affiliates must keep accurate and detailed books and records and maintain an adequate system of internal controls. These requirements apply to all of our business activities in all of our locations and are implemented through Avient’s standard accounting rules and procedures. Avient does not allow any “off the book” or “slush fund” accounts to be established or used.

to adjusted EPS, excluding the impact of step-up depreciation and amortization related to purchase accounting. They are based on management's expectations that involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from those expressed in or implied by the forward-looking statements.

They are based on management's expectations that involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from those expressed in or implied by the forward-looking statements. The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures.

They are based on management’s expectations that involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from those expressed in or implied by the forward-looking statements. Senior management believes these measures are useful to investors because they allow for comparison to Avient's performance in prior periods without the effect of items that, by their nature, tend to obscure Avient's operating results due to the potential variability across periods based on timing, frequency and magnitude. Senior management believes these measures are useful to investors because they allow for comparison to Avient's performance in prior periods without the effect of items that, by their nature, tend to obscure Avient's operating results due to the potential variability across periods based on timing, frequency and magnitude.

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). Page 3 WATER RESOURCES • ENVIRONMENTAL SERVICES • HEALTH & SAFETY • CLIMATE CHANGE Apex Companies, LLC • (800) 733-2739 • www.apexcos.com 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.

The accounting value of each award is determined using the grant date of the award. 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 affeff ct our finff ancial performance.

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.