https://www.avient.com/sites/default/files/2023-01/Avient Audit Committee Charter.pdf
1
AVIENT CORPORATION
AUDIT COMMITTEE CHARTER
Authority
The Board of Directors, by resolution dated August 31, 2000, established the Audit Committee.
The
Audit Committee Charter was first adopted by the Board on September 6, 2000 and amended
subsequently, the last amendment being July 14, 2021.
Audit Committee Charter, approved on October 14, 2021.
https://www.avient.com/sites/default/files/2024-05/4b - Governance and Corporate Responsibility Committee Charter.Feb_. 2024.v1.1.Final_.pdf
AVIENT CORPORATION
GOVERNANCE AND CORPORATE RESPONSIBILITY COMMITTEE
CHARTER
Membership
• The Governance and Corporate Responsibility Committee (the “Committee”) of the Board
of Directors (the “Board”) of Avient Corporation (the “Company”) will consist entirely of
directors who meet the definition of “independent” as set forth in the Corporate
Governance Standards of the New York Stock Exchange
Evaluate and recommend the processes and practices that the Board shall use to conduct
its business, including (a) the structure, charter and membership of committees of the
Board and (b) committee membership qualifications, appointment and removal.
The Committee will annually review its charter and recommend any changes to the Board
of Directors.
https://www.avient.com/company/sustainability/planet/environmental-stewardship
The charter of the Committee is to oversee and monitor the establishment and maintenance by management of comprehensive environmental, health, safety, security and product stewardship policies, standards and practices to procure regulatory compliance and safety/environmental operational excellence on a global basis.
https://www.avient.com/sites/default/files/2024-05/3b - Corporate Governance Guidelines.Draft Feb. 2024.v1.2.Revised.4-16-24.Final_.pdf
The Guidelines, together with
the charters of the committees of the Board, provide the framework for the corporate governance
of the Company.
They are in
addition to and are not intended to change or interpret any federal or state law or regulation,
including the laws of the State of Ohio, the Company’s Amended and Restated Articles of
Incorporation or Regulations, or any committee charter reviewed and approved by the Board.
These committees operate in accordance with (a) their respective charters,
which are reviewed annually, (b) applicable law, and (c) applicable rules of the Securities
and Exchange Commission and the New York Stock Exchange.
https://www.avient.com/sites/default/files/2025-04/Corporate Governance Guidelines. March 2025 - Final and Approved version.pdf
The Guidelines, together with
the charters of the committees of the Board, provide the framework for the corporate governance
of the Company.
They are in
addition to and are not intended to change or interpret any federal or state law or regulation,
including the laws of the State of Ohio, the Company’s Amended and Restated Articles of
Incorporation or Regulations, or any committee charter reviewed and approved by the Board.
These committees operate in accordance with (a) their respective charters,
which are reviewed annually, (b) applicable law, and (c) applicable rules of the Securities
and Exchange Commission and the New York Stock Exchange.
https://www.avient.com/sites/default/files/2021-01/amendment-to-articles-commercial-registration-avient-corporation.pdf
Name of Corporation
Charter Number
The articles are hereby amended by the Incorporators.
https://www.avient.com/sites/default/files/2021-09/avient2020sustainabilityreport-9-2-21.pdf
To accomplish this oversight, the Board has assigned responsibilities
among committees of the Board and has documented those responsibilities in committee charters.
To further its commitment to maintaining a diverse board, our Board recently revised the charter for the Governance
and Corporate Responsibility Committee to include (and require that any search firm it engages to include) qualified
female and racially/ethnically diverse persons, in the initial pool from which Director nominees are chosen.
Sustainability Report | 2020 80
Audit Committee Charter
California Transparency in Supply Chains Act Disclosure
Code of Ethics—Applicable to Avient Senior Officers
ColorMatrix Europe Limited—Modern Slavery and Human
Trafficking Statement
Compensation Committee Charter
Conflict Minerals Policy
Corporate Governance Guidelines
Environmental Policy
Equal Employment Opportunity
Global Policy on Anti-Bribery and Anti-Corruption
Global Policy on Antitrust
Governance and Corporate Responsibility Committee Charter
Position Statement on Human Rights
Privacy Policy
Product Stewardship Policy
Quality Policy
Responsible Care Policy
Safety and Health Policy
Security Policy
Policies & Guidelines
In addition to our Code of Conduct, our corporate governance policies show our commitment to honest, ethical business practices and compliance with applicable law.
https://www.avient.com/sites/default/files/2023-07/Avient-2022-Sustainability-Report.pdf
Our Corporate Governance Guidelines and our
Committee charter furthers our commitment to maintain diversity at the highest levels of
our company.
To accomplish this oversight, the
Board has assigned responsibilities among committees of the Board and has documented those
responsibilities in committee charters.
To further its commitment to maintaining a diverse board, during any search for a new Board
member, the charter for the Governance and Corporate Responsibility Committee requires the
inclusion of qualified female and racially/ethnically diverse persons in the initial pool from which
Director nominees are chosen.
https://www.avient.com/sites/default/files/2021-04/avient-sustain-2019-210419-interactive.pdf
However, we recently made some
changes to our committee’s charter to better reflect this role, and accordingly have changed the name of our committee to the Governance and Corporate Responsibility Committee.
To accomplish this oversight, the Board has assigned responsibilities
among committees of the Board and has documented those responsibilities in committee charters.
Quality Policy
Corporate Governance Guidelines
Product Stewardship Policy
Safety and Health Policy
Environmental Policy
Security Policy
Conflict Minerals Policy
Compensation Committee Charter
Governance and Corporate Responsibility Committee Charter
Audit Committee Charter
Code of Ethics—Applicable to Avient Senior Officers
Position Statement on Human Rights
California Transparency in Supply Chains Act Disclosure
Privacy Policy
Sustainability Report | 2019 84
https://www.avient.com/sites/default/files/2020-10/avient-quality-policy.pdf
https://www.avient.com/sites/default/files/2020-07/avient-corporate-governance-guidelines-change-in-ng-committee-name-2020.pdf
https://www.avient.com/sites/default/files/2020-10/avient-product-stewardship-policy-august-2020.pdf
https://www.avient.com/sites/default/files/2020-10/avient-health-safety-policy-august-2020.pdf
https://www.avient.com/sites/default/files/2020-10/avient-security-policy-august-2020.pdf
https://www.avient.com/sites/default/files/2020-10/avient-conflict-minerals-policy-10.2020.pdf
https://www.avient.com/sites/default/files/2020-07/avient-compensation-committee-charter-amended-july-2018-name-july-2020.pdf
https://www.avient.com/sites/default/files/2020-07/avient-governance-and-corporate-responsibility-committee-charter-rev-2020.pdf
https://www.avient.com/sites/default/files/2020-07/avient-audit-committee-charter-rev-10-2019.pdf
https://www.avient.com/sites/default/files/2020-07/code-of-ethics-for-ceo-cfo-and-controller.pdf
https://oag.ca.gov/SB657
https://www.avient.com/company/policies-and-governance/polyone-corporation-privacy-statement
GOALS & METRICS
Sustainability Report | 2019 85
By 2030, Avient will enable 100% of our products manufactured for
packaging applications to be recyclable or reusable to advance the
circular economy
https://www.avient.com/sites/default/files/2020-10/2019-avient-sustainability-report.pdf
However, we recently made some
changes to our committee’s charter to better reflect this role, and accordingly have changed the name of our committee to the Governance and Corporate Responsibility Committee.
To accomplish this oversight, the Board has assigned responsibilities
among committees of the Board and has documented those responsibilities in committee charters.
Quality Policy
Corporate Governance Guidelines
Product Stewardship Policy
Safety and Health Policy
Environmental Policy
Security Policy
Conflict Minerals Policy
Compensation Committee Charter
Governance and Corporate Responsibility Committee Charter
Audit Committee Charter
Code of Ethics—Applicable to Avient Senior Officers
Position Statement on Human Rights
California Transparency in Supply Chains Act Disclosure
Privacy Policy
Sustainability Report | 2019 84
https://www.avient.com/sites/default/files/2020-10/quality-policy.pdf
https://www.avient.com/sites/default/files/2020-07/avient-corporate-governance-guidelines-change-in-ng-committee-name-2020.pdf
https://www.avient.com/sites/default/files/2020-10/avient-product-stewardship-policy-august-2020.pdf
https://www.avient.com/sites/default/files/2020-10/avient-health-safety-policy-august-2020.pdf
https://www.avient.com/sites/default/files/2020-10/avient-security-policy-august-2020.pdf
https://www.avient.com/sites/default/files/2020-10/avient-conflict-minerals-policy-10.2020.pdf
https://www.avient.com/sites/default/files/2020-07/avient-compensation-committee-charter-amended-july-2018-name-july-2020.pdf
https://www.avient.com/sites/default/files/2020-07/avient-governance-and-corporate-responsibility-committee-charter-rev-2020.pdf
https://www.avient.com/sites/default/files/2020-07/avient-audit-committee-charter-rev-10-2019.pdf
https://www.avient.com/sites/default/files/2020-07/code-of-ethics-for-ceo-cfo-and-controller.pdf
https://oag.ca.gov/SB657
https://www.avient.com/company/policies-and-governance/polyone-corporation-privacy-statement
GOALS & METRICS
Sustainability Report | 2019 85
By 2030, Avient will enable 100% of our products manufactured for
packaging applications to be recyclable or reusable to advance the
circular economy