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.

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.

In Europe and the Americas, customers remain cautious and are managing inventory levels tightly while China’s re-opening is progressing at a measured pace,” said Jamie A. Beggs added, “We are focused on executing our long-term strategy while we manage in the downturn. Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures.

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.

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.

For 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 JAMES N.

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.

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.

CRIST Vice President, Key Account Management and Vice President of Asia HOLGER KRONIMUS Vice President, Europe, General Manager, Engineered Materials Europe LISA K. Vice President, Key Account Management, April 2007 to December 2011. CRIST Vice President, Key Account Management and Vice President of Asia HOLGER KRONIMUS Vice President, Europe, General Manager, Engineered Materials Europe LISA K.

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. SCHUERING Vice President, Global Key Account Management JAMES N. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIALDISCLOSURE ITEM 9A.