Department of the Treasury’s Office of Foreign Assets Control, le règlement (UE) 2021/821 du Parlement européen et du Conseil du 20 mai 2021 instituant un régime de l’Union de contrôle des exportations, du courtage, de l’assistance technique, du transit et des transferts en ce qui concerne les biens à double usage (refonte), et toutes les sanctions commerciales promulguées par l'UE (« lois sur le contrôle du commerce »).

We introduced PolyMasters to encourage and collect them from our greatest asset—our employees. 1) Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; costs incurred directly in relation to acquisitions or divestitures, including adjustments related to contingent consideration; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; mark-to-market adjustments associated with actuarial gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties and related insurance recoveries related to facilities no longer owned or closed in prior years; gains and losses on the divestiture of operating businesses, joint ventures and equity investments; gains and losses on facility or property sales or disposals; results of litigation, fines or penalties, where such litigation (or action relating to the fines or penalties) arose prior to the commencement of the performance period; one-time, non- recurring items; and the effect of changes in accounting principles or other such laws or provisions affecting reported results.

If (i) Buyer is in default of performance of its obligations towards Seller and fails to provide adequate assurance of Buyer’s performance before the date of scheduled delivery; or (ii) if Seller has reasonable doubts with respect to Buyer’s performance of its obligations and Buyer fails to provide to Seller adequate assurance of Buyer’s performance before the date of scheduled delivery and in any case within thirty (30) days of Seller’s demand for such assurance; or (iii) if Buyer becomes insolvent or unable to pay its debts as they mature, or goes into liquidation or any bankruptcy proceeding shall be instituted by or against Buyer or if a trustee or receiver or administrator is appointed for all or a substantial part of the assets of Buyer or if Buyer makes any assignment for the benefit of its creditors; or (iv) in case of non-compliance of Buyer with any law, statute ordinance, regulation, code or standard (“Laws and Standards”), then Seller may by notice in writing to Buyer, without prejudice to any of its other rights: (a) demand return and take repossession of any delivered Products which have not been paid for and all costs relating to the recovery of the Products shall be for the account of Buyer; and/or (b) suspend its performance or terminate its order 9. Department of the Treasury’s Office of Foreign Assets Control (“Trade Control Laws”), as well as applicable Japanese laws on the matter.

We also impose security requirements upon our third-party services and software providers, including: maintaining an effective security management program; abiding by information handling and asset management requirements; and notifying us in the event of any known or suspected cyber incident. This experience boosted my adaptability skills and allowed me to build a fantastic network, which will unquestionably be a key asset for the rest of my career within Avient.” The following summarizes Avient’s TCFD climate-related risks and opportunities, analyzed across multiple International Energy Agency (IEA) scenarios.* POTENTIAL IMPACT ON BUSINESS POTENTIAL FINANCIAL IMPACTS POTENTIAL OPPORTUNITIES CLIMATE-RELATED IMPACTS Time Horizon Inability to remain competitive Regulatory operations curtailment Reduced production capacity Increased operating costs Reputational damage Reduced demand for products Fines/other regulatory impacts Revenue Expenditures Assets Capital costs More efficient production processes Emergence of new technologies Increased market share TR AN SI TI ON POLICY AND LEGAL Risk of regulatory change (carbon pricing) S/M/L ✓ ✓ ✓ ✓ ✓ ✓ ENERGY TECHNOLOGY Risk of energy disruption M ✓ ✓ ✓ ✓ ✓ Opportunity to reduce resource consumption S/M/L ✓ ✓ ✓ ✓ Opportunity for new technology to enable use of sustainable feedstocks M ✓ ✓ ✓ ✓ ✓ MARKET Risk of decreased availability of raw materials M ✓ ✓ ✓ ✓ ✓ Risk of product alternatives M ✓ ✓ ✓ ✓ Opportunity for products with low environmental impact S/M/L ✓ ✓ ✓ ✓ ✓ REPUTATION Risk of perceived inadequacy of climate action M/L ✓ ✓ ✓ PH YS IC AL ACUTE Risk of extreme temperatures S/M/L ✓ ✓ ✓ ✓ ✓ Risk of hurricanes/wind S/M/L ✓ ✓ ✓ ✓ ✓ Risk of flooding S/M/L ✓ ✓ ✓ ✓ ✓ CHRONIC Risk of drought S/M/L ✓ ✓ S Short: 0–5 years M Medium: 5–15 years L Long: 15–30 years HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Performance | Metrics | Index Sustainability Report | 2023 93 Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except for per share data) Below is a reconciliation of non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

We also impose security requirements upon our third-party services and software providers, including: maintaining an effective security management program; abiding by information handling and asset management requirements; and notifying us in the event of any known or suspected cyber incident. This experience boosted my adaptability skills and allowed me to build a fantastic network, which will unquestionably be a key asset for the rest of my career within Avient.” The following summarizes Avient’s TCFD climate-related risks and opportunities, analyzed across multiple International Energy Agency (IEA) scenarios.* POTENTIAL IMPACT ON BUSINESS POTENTIAL FINANCIAL IMPACTS POTENTIAL OPPORTUNITIES CLIMATE-RELATED IMPACTS Time Horizon Inability to remain competitive Regulatory operations curtailment Reduced production capacity Increased operating costs Reputational damage Reduced demand for products Fines/other regulatory impacts Revenue Expenditures Assets Capital costs More efficient production processes Emergence of new technologies Increased market share TR AN SI TI ON POLICY AND LEGAL Risk of regulatory change (carbon pricing) S/M/L ✓ ✓ ✓ ✓ ✓ ✓ ENERGY TECHNOLOGY Risk of energy disruption M ✓ ✓ ✓ ✓ ✓ Opportunity to reduce resource consumption S/M/L ✓ ✓ ✓ ✓ Opportunity for new technology to enable use of sustainable feedstocks M ✓ ✓ ✓ ✓ ✓ MARKET Risk of decreased availability of raw materials M ✓ ✓ ✓ ✓ ✓ Risk of product alternatives M ✓ ✓ ✓ ✓ Opportunity for products with low environmental impact S/M/L ✓ ✓ ✓ ✓ ✓ REPUTATION Risk of perceived inadequacy of climate action M/L ✓ ✓ ✓ PH YS IC AL ACUTE Risk of extreme temperatures S/M/L ✓ ✓ ✓ ✓ ✓ Risk of hurricanes/wind S/M/L ✓ ✓ ✓ ✓ ✓ Risk of flooding S/M/L ✓ ✓ ✓ ✓ ✓ CHRONIC Risk of drought S/M/L ✓ ✓ S Short: 0–5 years M Medium: 5–15 years L Long: 15–30 years HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Performance | Metrics | Index Sustainability Report | 2023 93 Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except for per share data) Below is a reconciliation of non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

1) Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; costs incurred directly in relation to acquisitions or divestitures; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; mark-to-market adjustments associated with actuarial gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties and related insurance recoveries related to facilities no longer owned or closed in prior years; gains and losses on the divestiture of operating businesses, joint ventures and equity investments; gains and losses on facility or property sales or disposals; results of litigation, fines or penalties, where such litigation (or action relating to the fines or penalties) arose prior to the commencement of the performance period; one-time, non-recurring items; the effect of changes in accounting principles or other such laws or provisions affecting reported results and tax adjustments.

Capex / Revenue 2021E (%) Avient is Asset Light Avient Specialty Other Chemical/Specialty Companies 3 3 3 4 3 3 5 5 nt nt ( xc l.

We also impose security requirements upon our third-party services and software providers, including: maintaining an effective security management program; abiding by information handling and asset management requirements; and notifying us in the event of any known or suspected cyber incident. This experience boosted my adaptability skills and allowed me to build a fantastic network, which will unquestionably be a key asset for the rest of my career within Avient.” The following summarizes Avient’s TCFD climate-related risks and opportunities, analyzed across multiple International Energy Agency (IEA) scenarios.* POTENTIAL IMPACT ON BUSINESS POTENTIAL FINANCIAL IMPACTS POTENTIAL OPPORTUNITIES CLIMATE-RELATED IMPACTS Time Horizon Inability to remain competitive Regulatory operations curtailment Reduced production capacity Increased operating costs Reputational damage Reduced demand for products Fines/other regulatory impacts Revenue Expenditures Assets Capital costs More efficient production processes Emergence of new technologies Increased market share TR AN SI TI ON POLICY AND LEGAL Risk of regulatory change (carbon pricing) S/M/L ✓ ✓ ✓ ✓ ✓ ✓ ENERGY TECHNOLOGY Risk of energy disruption M ✓ ✓ ✓ ✓ ✓ Opportunity to reduce resource consumption S/M/L ✓ ✓ ✓ ✓ Opportunity for new technology to enable use of sustainable feedstocks M ✓ ✓ ✓ ✓ ✓ MARKET Risk of decreased availability of raw materials M ✓ ✓ ✓ ✓ ✓ Risk of product alternatives M ✓ ✓ ✓ ✓ Opportunity for products with low environmental impact S/M/L ✓ ✓ ✓ ✓ ✓ REPUTATION Risk of perceived inadequacy of climate action M/L ✓ ✓ ✓ PH YS IC AL ACUTE Risk of extreme temperatures S/M/L ✓ ✓ ✓ ✓ ✓ Risk of hurricanes/wind S/M/L ✓ ✓ ✓ ✓ ✓ Risk of flooding S/M/L ✓ ✓ ✓ ✓ ✓ CHRONIC Risk of drought S/M/L ✓ ✓ S Short: 0–5 years M Medium: 5–15 years L Long: 15–30 years HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Performance | Metrics | Index Sustainability Report | 2023 93 Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except for per share data) Below is a reconciliation of non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

We introduced Elevate to encourage and collect them from our greatest asset—our employees. Year Ended December 31, 2020 Year Ended December 31, 2019 Reconciliation of Pro Forma Adjusted Earnings per Share Avient Special Items(1) Adjusted Avient Clariant MB Pro Forma Adjustments(2) Pro Forma Adjusted Avient Avient Special Items(1) Adjusted Avient Clariant MB Pro Forma Adjustments(2) Pro Forma Adjusted Avient Sales $ 3,242.1 $ — $ 3,242.1 $ 540.4 $ 3,782.5 $ 2,862.7 $ — $ 2,862.7 $ 1,118.6 $ 3,981.3 Operating income $ 189.3 $ 73.7 $ 263.0 $ 45.0 $ 308.0 $ 156.8 $ 71.7 $ 228.5 $ 72.9 $ 301.4 Interest expense, net (74.6) 10.1 (64.5) (18.1) (82.6) (59.5) — (59.5) (33.4) (92.9) Other income, net 24.3 (17.6) 6.7 — 6.7 12.1 (10.0) 2.1 — 2.1 Income taxes (5.2) (41.4) (46.6) (6.2) (52.8) (33.7) (5.9) (39.6) (9.1) (48.7) Net income attributable to noncontrolling interests (1.8) — (1.8) — (1.8) (0.2) — (0.2) — (0.2) Net income from continuing operations attributable to Avient shareholders $ 132.0 $ 24.8 $ 156.8 $ 20.7 $ 177.5 $ 75.5 $ 55.8 $ 131.3 $ 30.4 $ 161.7 Weighted average diluted shares 90.6 77.7 Impact to diluted shares from January 2020 equity offering 1.5 15.3 Pro forma weighted average diluted shares 92.1 93.0 Pro forma adjusted EPS $ 1.93 $ 1.74 (1) Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; costs incurred directly in relation to acquisitions or divestitures; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; settlement gains or losses and mark-to-market adjustments associated with actuarial gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties and related insurance recoveries related to facilities no longer owned or closed in prior years; gains and losses on the divestiture of operating businesses, joint ventures and equity investments; gains and losses on facility or property sales or disposals; results of litigation, fines or penalties, where such litigation (or action relating to the fines or penalties) arose prior to the commencement of the performance period; one-time, non-recurring items; and the effect of changes in accounting principles or other such laws or provisions affecting reported results

We introduced PolyMasters to encourage and collect them from our greatest asset—our employees. Adjusted EBITDA is calculated as follows: As of December 31, 2019 Sales Operating Income Depreciation & Amortization Adjusted EBITDA Legacy Color, Additives and Inks $ 1,003.8 $ 147.4 $ 43.2 $ 190.6 Specialty Engineered Materials 745.7 83.7 29.5 113.2 Distribution 1,192.2 75.4 0.5 75.9 Corporate and Eliminations (79.0) (149.7) 4.9 (144.8) Total $ 2,862.7 $ 156.8 $ 78.1 $ 234.9 Special items, before tax (1) 61.7 Other income, net 12.1 Net income attributable to non-controlling interests (0.2) Legacy Avient Total $ 2,862.7 $ 156.8 $ 78.1 $ 308.5 Clariant Masterbatch $ 1,123.1 $ 65.9 $ 24.3 $ 90.2 Special items, before tax (1) 43.3 Net income attributable to non-controlling interests (0.6) Clariant Masterbatch Total $ 1,123.1 $ 65.9 $ 24.3 $ 132.9 Avient Pro Forma Total $ 3,985.8 $ 222.7 $ 102.4 $ 441.4 (1) Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; costs incurred directly in relation to acquisitions or divestitures, including adjustments related to contingent consideration; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; mark-to- market adjustments associated with actuarial gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties and related insurance recoveries related to facilities no longer owned or closed in prior years; gains and losses on the divestiture of operating businesses, joint ventures and equity investments; gains and losses on facility or property sales or disposals; results of litigation, fines or penalties, where such litigation (or action relating to the fines or penalties) arose prior to the commencement of the performance period; one-time, non- recurring items; and the effect of changes in accounting principles or other such laws or provisions affecting reported results.