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

Senior management has referenced adjusted EPS excluding the impact of additional shares issued in February 2020. Accordingly, for purposes of comparability to the January 28, 2020 guidance, and prior year, management has referenced adjusted EPS excluding the impact of the additional shares issued in February. For purposes of comparability to the prior year, senior management has referenced adjusted EPS excluding the impact of additional shares issued in February 2020, as well as the impact of the senior unsecured notes offering completed in May 2020.

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

Governments, industry and consumers each must take accountability and play active roles to achieve sustainability. Our local facilities also host litter clean up events in our communities and promote awareness about responsible waste management. See Appendix A for an explanation of management’s use of non-GAAP financial measures and a reconciliation of non- GAAP financial measures to our results as reported under GAAP.

Management believes this provides better comparability of the performance of the combined businesses. 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.

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. USE OF NON-GAAP MEASURES PolyOne Corporation 3 • This presentation includes the use of 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 PolyOne's performance in prior periods without the effect of items that, by their nature, tend to obscure PolyOne's operating results due to the potential variability across periods based on timing, frequency and magnitude.

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

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. PolyOne Corporation Page 3 Use of Non-GAAP Measures  This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures. Senior management uses operating income excluding special items, adjusted EPS and working capital to assess performance and allocate resources because senior management believes that these measures are useful in understanding current profitability levels and that current levels may serve as a base for future performance.

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. 6 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.

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. 5 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.