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 ITEM 9A. SCHUERING Vice President, Global Key Account Management JOHN V.

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 ITEM 9A.

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 ITEM 9A. 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.

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. You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission. 4 Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures. 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 Audit Committee discusses with management our major financial risk exposures and the steps management has taken to monitor and control such exposures, including our risk assessment and risk management policies. 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 further feedback please contact your account manager or your key CDP contact. CATEGORY SCORES CDP SCORE REPORT - CLIMATE CHANGE 2023 If a company scored a C or below, they will not have been scored for Management or Leadership points (the dark purple line represents this). Some categories have not been included for category score breakdown as either not enough questions feed into these categories to give a representative score or they are not scored at both Management and Leadership levels.

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.

Suppliers must keep a written accounting of all payments, including any gifts, meals, entertainment, or anything else of value, made on behalf of Avient. Accounting records should be available to Avient upon request Management Systems • Comply with all applicable legal and other requirements by implementing, when feasible, internationally recognized management systems