Attachment 2 Tax adjustments(2) 2) 

June 2, 2014

No. 0514.02) Revised 10/08/2019 Page 1 of 2 SCOPE OF ACCREDITATION TO ISO/IEC 17025:2005 POLYMER DIAGNOSTICS INC. 33587 Walker Road Avon Lake, OH 44012 Ana De La Ree Phone: 440-930-3271 CHEMICAL Valid To: December 31, 2019 Certificate Number: 0514.02 In recognition of the successful completion of the A2LA evaluation process, accreditation is granted to this laboratory to perform the following rubber and plastics tests: Test Description: Test Method or Standard: Analysis of Volatile Contaminants from Polymers (Chromatography) VDA 277 FTIR (Fourier Transform Infrared) Spectroscopy ASTM E1252 (Except 7.6, 11.2, and 11.4) Flammability Horizontal Burn of Self-Supporting Plastics ASTM D635; UL 94; IEC 60695-11-10 Horizontal Burn of Materials Used in Occupant Compartments of Motor Vehicles ASTM D5132; FMVSS 302 (49 CFR 571.302) Vertical Burn, 20 mm ASTM D3801; UL 94; IEC 60695-11-10 Vertical Burn, 125 mm ASTM D5048; UL 94; IEC 60695-11-20 Oxygen Index ASTM D2863 FT1 Flame Test UL1581, Clause 1060; UL2556/CSA C22.2 No 2556, Clause 9.3 Cable Flame Test UL1581, Clause 1061 VW1 Flame Test UL1581, Clause 1080; UL2556/CSA C22.2 No 2556, Clause 9.4 FT2/FH Flame Test UL1581, Clause 1100; UL2556/CSA C22.2 No 2556, Clause 9.1 FV-1 Flame Test UL1581, Clause 1060; UL2556/CSA C22.2 No 2556, Clause 9.5 Thin Material Burning Test UL-94 Glow Wire Test IEC 60695 2-10, 2-11, 2-12, 2-13 RVCM in PVC ASTM D4443 (A2LA Cert. No. 0514.02) Revised 10/08/2019 Page 2 of 2 Test Description: Test Method or Standard: Thermal Analysis DSC (Differential Scanning Calorimetry) ASTM D3418, E794, E1356 TGA (Thermogravimetric Analysis) ASTM E1131 Karl Fischer Moisture Content ASTM D6869 Phthalate Determination by CPSIA CPSC-CH-C1001-09.3 1 The Consumer Product Safety Improvement Act (CPSIA) requires that every children's product subject to a federal consumer product safety requirement be tested by a Consumer Product Safety Commission (CPSC) accepted laboratory for compliance with the applicable federal children's product safety requirements.

Handelsregister B des Amtsgerichts Mannheim Nummer der Firma: Seite 1 von 2 HRB 731450 Nummer der Eintragung a) Firma b) Sitz, Niederlassung, inländische Geschäftsanschrift, empfangsberechtigte Person, Zweigniederlassungen c) Gegenstand des Unternehmens Grund- oder Stammkapital a) Allgemeine Vertretungsregelung b) Vorstand, Leitungsorgan, geschäftsführende Direktoren, persönlich haftende Gesellschafter, Geschäftsführer, Vertretungsberechtigte und besondere Vertretungsbefugnis Prokura a) Rechtsform, Beginn, Satzung oder Gesellschaftsvertrag b) Sonstige Rechtsverhältnisse a) Tag der Eintragung b) Bemerkungen 1 2 3 4 5 6 7 1 a) PolyOne S.à r.l., Germany Branch Gaggenau Geschäftsanschrift: Adolf-Dambach-Straße 2, 76571 Gaggenau Zweigniederlassung der "PolyOne S.à r.l." mit Sitz in Pommerloch / Luxemburg (Registre de commerce et des sociétés B226205) c) Den Vertrieb und den Großhandel von Fertigerzeugnissen, die unter anderem aus ein- und mehrschichtigen thermoplastischen Platten, Polymermischungen und Farbkonzentraten sowie klaren thermogeformten Kunststoffbehältern bestehen, wobei die Tätigkeiten für die das Gesetz besondere Qualifikationen oder Erlaubnisse vorschreibt, die von der Zweigniederlassung nicht erfüllt oder gehalten werden, ausdrücklich ausgeschlossen sind. 12.000,00 EUR Jeder Geschäftsführer vertritt einzeln. Gesellschaft mit beschränkter Haftung nach luxemburgischem Recht (société à responsibilité limitée) Gesellschaftsvertrag vom 04.07.2018. 10.09.2018 Kretzler 2 b) Fielding, Gary J., Chesire / Vereinigtes Königreich, *20.09.1963 Potoczny, Zaneta Gabriela, Mersch / Luxemburg, *17.10.1974 Ausgeschieden als Machin, Geneviéve Elizabeth, Luxemburg / Luxemburg, *31.03.1972 17.03.2020 Knauf Abruf vom 27.12.2021 17:13 Handelsregister B des Amtsgerichts Mannheim Nummer der Firma: Seite 2 von 2 HRB 731450 Nummer der Eintragung a) Firma b) Sitz, Niederlassung, inländische Geschäftsanschrift, empfangsberechtigte Person, Zweigniederlassungen c) Gegenstand des Unternehmens Grund- oder Stammkapital a) Allgemeine Vertretungsregelung b) Vorstand, Leitungsorgan, geschäftsführende Direktoren, persönlich haftende Gesellschafter, Geschäftsführer, Vertretungsberechtigte und besondere Vertretungsbefugnis Prokura a) Rechtsform, Beginn, Satzung oder Gesellschaftsvertrag b) Sonstige Rechtsverhältnisse a) Tag der Eintragung b) Bemerkungen 1 2 3 4 5 6 7 3 a) Firma geändert; nun: Avient S.à r.l., Germany Branch Daten der Hauptniederlassung geändert; nun: Zweigniederlassung der "Avient S.à r.l." mit Sitz in Pommerloch / Luxemburg (Registre de commerce et des sociétés B226205) Ausgeschieden als Fielding, Gary J., Chesire / Vereinigtes Königreich, *20.09.1963 Merklein, Norbert, Kronberg im Taunus, *03.05.1964 Der geänderte Gesellschaftsvertrag der Hauptniederlassung wurde zum Handelsregister eingereicht. 23.12.2021 Georg Abruf vom 27.12.2021 17:13

No. 0514.02) Revised 09/21/2021 Page 1 of 2 SCOPE OF ACCREDITATION TO ISO/IEC 17025:2017 POLYMER DIAGNOSTICS INC. 33587 Walker Road Avon Lake, OH 44012 Ana De La Ree Phone: 440-930-3271 CHEMICAL Valid To: December 31, 2021 Certificate Number: 0514.02 In recognition of the successful completion of the A2LA evaluation process, accreditation is granted to this laboratory to perform the following rubber and plastics tests: Test Description: Test Method or Standard: Analysis of Volatile Contaminants from Polymers (Chromatography) VDA 277 FTIR (Fourier Transform Infrared) Spectroscopy ASTM E1252 (Except 7.6, 11.2, and 11.4) Flammability Horizontal Burn of Self-Supporting Plastics ASTM D635; UL 94; IEC 60695-11-10 Horizontal Burn of Materials Used in Occupant Compartments of Motor Vehicles ASTM D5132; FMVSS 302 (49 CFR 571.302); ISO 3785 Vertical Burn, 20 mm ASTM D3801; UL 94; IEC 60695-11-10 Vertical Burn, 125 mm ASTM D5048; UL 94; IEC 60695-11-20 Oxygen Index ASTM D2863 FT1 Flame Test UL1581, Clause 1060; UL2556/CSA C22.2 No 2556, Clause 9.3 Cable Flame Test UL1581, Clause 1061 VW1 Flame Test UL1581, Clause 1080; UL2556/CSA C22.2 No 2556, Clause 9.4 FT2/FH Flame Test UL1581, Clause 1100; UL2556/CSA C22.2 No 2556, Clause 9.1 FV-1 Flame Test UL1581, Clause 1060; UL2556/CSA C22.2 No 2556, Clause 9.5 Thin Material Burning Test UL-94 Glow Wire Test IEC 60695 2-10, 2-11, 2-12, 2-13 RVCM in PVC ASTM D4443 (A2LA Cert. No. 0514.02) Revised 09/21/2021 Page 2 of 2 Test Description: Test Method or Standard: Thermal Analysis DSC (Differential Scanning Calorimetry) ASTM D3418, E794, E1356 TGA (Thermogravimetric Analysis) ASTM E1131 Karl Fischer Moisture Content ASTM D6869 Phthalate Determination by CPSIA CPSC-CH-C1001-09.3, CPSC-CH-C1001-09.4 1 The Consumer Product Safety Improvement Act (CPSIA) requires that every children's product subject to a federal consumer product safety requirement be tested by a Consumer Product Safety Commission (CPSC) accepted laboratory for compliance with the applicable federal children's product safety requirements.

Lin 41,772 (2) — 41,772 * Kim Ann Mink 22,431 (2) — 22,431 * Ernest Nicolas 8,810 — 8,810 * Kerry J. Avient also makes available executive physicals to all Named Executive Officers (used by all Named Executive Officers). 2022 GRANTS OF PLAN-BASED AWARDS Grant Date Estimated Future Payouts Under Non-Equity Incentive Plan Awards Estimated Future Payouts Under Equity Incentive Plan Awards All Other Awards: Shares of or Units Exercise or Base Price of Option ($/Sh) (i) Grant Date Fair Value of Stock and Option (j) Threshold Target Maximum Threshold (f) Target (g) — 150,497(1) 1,504,973(1) 3,009,946(1) — — — — — — 215,000(2) 1,720,000(2) 3,440,000(2) — — — — — 2/14/2022 — — — 44,900(3) 134,700(3) — 52.64 2,006,642 2/14/2022 — — — — — 38,150(4) — 2,008,216 — 42,509(1) 425,086(1) 850,172(1) — — — — — — 35,625(2) 285,000(2) 570,000(2) — — — — — 2/14/2022 — — — 7,4333) 22,300(3) — 52.64 332,206 2/14/2022 — — — — — 6,350(4) — 334,264 — 31,169(1) 311,688(1) 623,376(1) — — — — — — 25,500(2) 204,000(2) 408,000(2) — — — — — 2/14/2022 — — — 5,333(3) 16,000(3) — 52.64 238,354 2/14/2022 — — — — — 4,550(4) — 239,512 — 31,641(1) 316,408(1) 632,816(1) — — — — — — 28,875(2) 231,000(2) 462,000(2) — — — — — 2/14/2022 — — — 6,017(3) 18,050(3) — 52.64 268,893 2/14/2022 — — — — — 5,150(4) — 271,096 — 34,459(1) 344,594(1) 689,188(2) — — — — — — 25,500(2) 204,000(2) 408,000(2) — — — — — 2/14/2022 — — — 5,333(3) 16,000(3) — 52.64 238,354 2/14/2022 — — — — — 4,550(4) — 239,512 Estimated Future Payouts Under Non-Equity Incentive Plan Awards (columns (c), (d) and (e)) (1) 2022 Annual Incentive Program Opportunities. PROXY STATEMENT 2023 | Annual Meeting of Shareholders 77 OUTSTANDING EQUITY AWARDS AT 2022 FISCAL YEAR-END Option Awards Stock Awards Grant Date Exercisable Unexercise- able (1) Unearned (1) Exercise Price Expiration Date Shares or Units of Stock that have not Vested (2) Market Value of Shares or Units of Stock that have not Vested Unearned Shares, Units or Other Rights that have not Vested (3) Market or Payout Value of Unearned Shares, Units or Other Rights that have not Vested 2/10/2020 — — — — — 59,071 1,994,237 — — 2/08/2021 — — — — — 46,178 1,558,969 — — 2/14/2022 — — — — — 39,116 1,320,556 — — 5/15/2014 — — — — — — — 58,845 1,986,607 2/14/2018 31,516 — — 41.89 2/14/2028 — — — — 2/11/2019 51,150 — — 31.54 2/11/2029 — — — — 2/10/2020 57,516 57,517 — 31.48 2/10/2030 — — — — 2/08/2021 59,233 118,467 — 42.27 2/08/2031 — — — — 2/14/2022 — — 134,700 52.64 2/14/2032 — — — — 8/24/2020 — — — — — 42,202 1,424,740 — — 2/08/2021 — — — — — 7,100 239,696 — — 2/14/2022 — — — — — 6,513 219,879 — — 2/08/2021 9,066 18,134 — 42.27 2/08/2031 — — — — 2/14/2022 — — 22,300 52.64 2/14/2032 — — — — 2/10/2020 — — — — — 6,764 228,353 — — 2/08/2021 — — — — — 5,274 178,050 — — 2/14/2022 — — — — — 4,667 157,558 — — 2/04/2015 9,200 — — 38.27 2/4/2025 — — — — 2/15/2017 13,250 — — 34.10 2/15/2027 — — — — 2/14/2018 11,050 — — 41.89 2/14/2028 — — — — 2/11/2019 18,200 — — 31.54 2/11/2029 — — — — 2/10/2020 13,100 6,550 — 31.48 2/10/2030 — — — — 2/08/2021 6,716 13,434 — 42.27 2/08/2031 — — — — 2/14/2022 — — 16,000 52.64 2/14/2032 — — — — 2/20/2020 — — — — — 7,302 246,516 — — 2/08/2021 — — — — — 5,639 190,373 — — 2/14/2022 — — — — — 5,282 178,320 — — 2/15/2017 12,100 — — 34.10 2/15/2027 — — — — 2/14/2018 11,500 — — 41.89 2/14/2028 — — — — 2/11/2019 19,250 — — 31.54 2/11/2029 — — — — 2/10/2020 14,133 7,067 — 31.48 2/10/2030 — — — — 2/08/2021 7,216 14,434 — 42.27 2/08/2031 — — — — 2/14/2022 — — 18,050 52.64 2/14/2032 — — — — 2/10/2020 — — — — — 6,605 222,985 — — 2/08/2021 — — — — — 5,274 178,050 — — 2/14/2022 — — — — — 4,667 157,558 — — 2/11/2014 2,400 — — 35.07 2/11/2024 — — — — 2/04/2015 2,500 — — 38.27 2/4/2025 — — — — 2/10/2016 10,400 — — 24.98 2/10/2026 — — — — 2/15/2017 10,100 — — 34.10 2/15/2027 — — — — 2/14/2018 10,400 — — 41.89 2/14/2028 — — — — 2/11/2019 17,150 — — 31.54 2/11/2029 — — — — 2/10/2020 12,800 6,400 — 31.48 2/10/2030 — — — — 2/08/2021 6,716 13,434 — 42.27 2/08/2031 — — — — 2/14/2022 — — 16,000 52.64 2/14/2032 — — — — (1) Amounts in these columns represent stock-settled SARs that vest in one-third increments, with each one-third increment vesting on the later of (a) the first, second and third anniversary of the grant date, respectively and (b) the achievement of a stock price hurdle (based on Avient’s closing stock price and sustained for thirty consecutive trading days) applicable to that increment.

Feb 04, 2010 2:00 PM EST

Avient corporation first quarter 2024 results and 2024 financial guidance AVIENT CORPORATION F I R S T Q U A R T E R 2 0 2 4 R E S U L T S A N D 2 0 2 4 F I N A N C I A L G U I D A N C E (NYSE: AVNT) M AY 7 , 2 0 2 4 DISCLAIMER Forward-Looking Statements Certain statements contained in or incorporated by reference into this presentation constitute “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. For the same reasons, Avient is unable to address the probable significance of the unavailable information. 2 O P E N I N G RE MARK S 4 REGIONAL DEMAND TRENDS-TOTAL COMPANY Q 1 S A L E S V S P Y ( E X C L U D I N G F X ) 4 +2% -6% Flat +2% Avient ex. Q1 2023 (TOTAL COMPANY) $846 $829 $134 $143 17.3% (in millions) $0.63 $0.76 Adjusted EPS (in millions) + 7% + 21% Sales Adjusted EBITDA Adjusted EPS 6 - 2% 15.8% +150 bps Q1 2024 SEGMENT PERFORMANCE (COLORS, ADDITIVES & INKS) $537 $515 $91 $97 18.8% (in millions) (in millions) + 7% 7 - 4% 17.0% +180 bps • Year over year demand continues to improve for the segment but slowly due to continued weakness in Europe • Raw material deflation & cost reduction actions primary drivers of adjusted EBITDA growth and margin expansion of +180 bps vs Q1 2023 Q1 2024 SEGMENT PERFORMANCE (SPECIALTY ENGINEERED MATERIALS) $310 $314 $64 $73 23.2% (in millions) (in millions) + 14% 8 + 1% 20.8% +240 bps • Sales growth in defense end market offset by weaker demand in telecommunications end market • Raw material deflation and favorable mix impact from defense sales primary drivers of adjusted EBITDA growth and margin expansion of +240 bps vs Q1 2023 Q1 EBITDA BRIDGE (TOTAL COMPANY) 9 $ millions CAI: Price / Mix (1) Deflation 16 SEM: Price / Mix 4 Deflation 7 Net Price Benefit 26 Wage/Other Inflation (9) FX (2) Q1 2024 $143 Adjusted EBITDA Q1 2023 $ 134 Demand (6) • Positive net price benefit: o Favorable raw material deflation in both segments • Wage and other inflation more than offset cost reductions/synergies 2024 G U I DAN CE FY 2024 GUIDANCE Original Revised Adjusted EBITDA $505 to $535 million $510 to $535 million Adjusted EPS $2.40 to $2.65 $2.50 to $2.65 Interest Expense $105 to $110 million $105 million Adjusted Effective Tax Rate 23% to 25% 23% to 25% Capital Expenditures ~$140 million ~$140 million 11 Q2 2024: Adjusted EPS of $0.71 CE O “ TO P O F MI N D” FO CU S ARE AS AREAS OF FOCUS 13 +7% Drive Profitable Organic Top-Line Growth with Margin Expansion Amplify Innovation Build Leadership & Talent Pipeline AP P E N DI X 16 Performance Additives 15% Pigments TiO2 Dyestuffs Polyethylene 10%Nylon Polypropylene Styrenic Block Copolymer Other Raw Materials 38% ~40% hydrocarbon based (Grey shaded materials are hydrocarbon based, includes portion of “Other Raw Materials”) Non-hydrocarbon based materials RAW MATERIAL BASKET SEGMENT DATA U.S. & Canada 41% 36% 2023 SEGMENT, END MARKET AND GEOGRAPHY GEOGRAPHY REVENUESEGMENT FINANCIALS 19% 23%Industrial Building and 7% END MARKET REVENUE $2,007M $358M $1,138M $224M Sales EBITDA Specialty Engineered Materials Color Additives and Inks $502M$3,143M (1) 7% 18 (1) Total company sales and adjusted EBITDA of $3,143M and $502M, respectively, include intercompany sales eliminations and corporate costs 2023 REVENUE | $2 .0 BILLION 34% 37% 21% END MARKET REGION 19 34% 21% 15% Building & 1% Energy COLOR, ADDITIVES & INKS 2023 REVENUE | $1 .1 BILLION 52% 35% 20 6%Industrial 12% 10% Defense Building & END MARKET REGION SPECIALTY ENGINEERED MATERIALS 32% 26% Building & 6% 2% Defense 1% (18% of sales) 2023 AVIENT REGIONAL SALES 25% Building & (36% of sales)Transportation 22% Building & 12% 6% US & Canada (41% of sales) 59% 22% Building & LATAM (5% of sales) 21 BY END MARKET Reconciliation of Non-GAAP Financial Measures (Unaudited) (Dollars in millions, except for per share data) Senior management uses comparisons of adjusted net income from continuing operations attributable to Avient shareholders and diluted adjusted earnings per share (EPS) from continuing operations attributable to Avient shareholders, excluding special items, to assess performance and facilitate comparability of results.

Row 1 Scope 2, location-based We are reporting a Scope 2, location-based figure Scope 2, market-based We are reporting a Scope 2, market-based figure Comment C6.3 (C6.3) What were your organization’s gross global Scope 2 emissions in metric tons CO2e? Reporting year Scope 2, location-based 134,244 Scope 2, market-based (if applicable) 85,892 Comment C6.4 (C6.4) Are there any sources (e.g. facilities, specific GHGs, activities, geographies, etc.) of Scope 1 and Scope 2 emissions that are within your selected reporting boundary which are not included in your disclosure? Other C7.9b (C7.9b) Are your emissions performance calculations in C7.9 and C7.9a based on a location-based Scope 2 emissions figure or a market-based Scope 2 emissions figure?

1400 Ravello Drive, Katy, TX, 77449-5164, USA - TEL: +1 281-396-1000. www.dnv.com Page 1 of 2 MANAGEMENT SYSTEM CERTIFICATE Certificate no.: 11229-2006-CHN-IATF IATF Certificate No: 0573810 Valid: 21 May 2025 – 20 May 2028 This is to certify that the management system of PolyOne - Suzhou, China EM Sector, 77 Shenggang Street, Suzhou Industrial Park, Suzhou, Jiangsu, China 215024 (USI: CF4943) and, if applicable, the remote supporting locations as mentioned in the Appendix accompanying this Certificate has been found to conform to the Quality Management System standard: IATF 16949:2016 This certificate is valid for the following scope: DESIGN AND MANUFACTURE OF PLASTIC COMPOUNDING MATERIAL EXCLUSION: NONE http://www.dnv.com Certificate no.: 11229-2006-CHN-IATF IATF Certificate No: 0573810 Place and date: Katy, TX, 22 May 2025 Lack of fulfilment of conditions as set out in the Certification Agreement may render this Certificate invalid. ACCREDITED UNIT: DNV Business Assurance USA Inc., 1400 Ravello Drive, Katy, TX, 77449-5164, USA - TEL: +1 281-396-1000. www.dnv.com Page 2 of 2 Appendix to Certificate PolyOne - Suzhou, China Remote Support Locations included in the certification are as follows: Site Name Site Address RSL Activities Certification Body Avient China Co., Ltd.