Better Together: PolyOne and Clariant Masterbatch Sustainability Report | 2019 6 Our Culture Core Values Collaboration. A majority of our associates have full time contracts. 102–9 Supply chain Products—Management Approach: Supplier Collaboration PolyOne 2019 Annual Report—Form 10-K Page 3 102–10 Significant changes to the organization and its supply chain About Avient—Better Together: PolyOne and Clariant Masterbatch PolyOne 2019 Annual Report—Form 10-K Pages 2 & 16–17 102–11 Precautionary Principle or approach About Avient—Avient’s 4 Ps of Sustainability PolyOne 2019 Annual Report—Form 10-K Pages 6–10 102–12 External initiatives About Avient—Who We Are People—Security, A Great Place to Work Products—Management Approach: Product Stewardship, Strategic Partnerships and Alliances Planet—Eliminating Plastic Waste, Community Service, Community Engagement Sustainability Report | 2019 90 GRI Standards Content Index Organizational Profile 102–13 Membership of associations American Chemistry Council Plastics Industry Association Alliance To End Plastic Waste Operation Clean Sweep The UK Plastics Pact PetCore Europe Association of Plastic Recyclers Strategy 102–14 Statement from senior decision-maker Message from the CEO PolyOne 2019 Annual Report—Letter To Our Shareholders 102–15 Key impacts, risks, and opportunities Products—Innovation: The Lifeblood of a Specialty Organization Performance—Enterprise Risk Management (ERM) PolyOne 2019 Annual Report—Form 10-K Pages 6–10 Ethics & Integrity 102–16 Values, principles, standards, and norms of behavior About Avient—Who We Are Performance—The Highest Ethical Standards PolyOne 2019 Annual Report—Creating a World-Class, Sustainable Organization 102–17 Mechanisms for advice and concerns about ethics Performance—Ethics Hotline and Reporting Governance 102–18 Governance structure Performance—Board of Directors People—Management Approach EH&S PolyOne 2019 Proxy Statement Pages 33–39 102–20 Executive-level responsibility for economic, environmental, and social topics Message from the Governance and Corporate Responsibility Committee Performance—Board of Directors People—Management Approach EH&S PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Page 34 Sustainability Report | 2019 91 Governance 102–22 Composition of the highest governance body and its committees Message from the Governance and Corporate Responsibility Committee Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages 33–39 102–23 Chair of the highest governance body Message from the Governance and Corporate Responsibility Committee Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages 33–34 102–24 Nominating and selecting the highest governance body Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages 37–38 102–25 Conflicts of interest Performance—Board of Directors Code of Conduct 102–26 Role of highest governance body in setting purpose, values, and strategy Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages33–39 102–27 Collective knowledge of highest governance body Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages 12–15 102–28 Evaluating the highest governance body's performance Performance—Board of Directors PolyOne 2019 Proxy Statement Pages 38–39 102–29 Identifying and managing economic, environmental, and social impacts Performance—Board of Directors People—Management Approach EH&S GRI Standards Content Index Sustainability Report | 2019 92 GRI Standards Content Index Governance 102–30 Effectiveness of risk management processes Performance—Board of Directors, Enterprise Risk Management PolyOne 2019 Proxy Statement Page 34 102–31 Review of economic, environmental, and social topics Performance—Board of Directors, Enterprise Risk Management PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages 33–39 102–32 Highest governance body's role in sustainability reporting Message from the Governance and Corporate Responsibility Committee Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages 33–39 102–33 Communicating critical concerns Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Page 35 Code of Conduct 102–34 Nature and total number of critical concerns PolyOne 2019 Annual Report—Form 10-K Pages 56–57 102–35 Renumeration Policies PolyOne Notice of 2019 Annual Meeting of Shareholders PolyOne 2019 Proxy Statement Pages 44–56 102–36 Process for determining renumeration PolyOne 2019 Proxy Statement Pages 44–56 102–37 Stakeholders' involvement in renumeration PolyOne 2019 Proxy Statement Page 46 102–38 Annual total compensation ratio PolyOne 2019 Proxy Statement Page 69 Stakeholder Engagement 102–40 List of stakeholder groups Throughout Avient 2019 Sustainability Report 102–41 Collective bargaining agreements PolyOne 2019 Annual Report—Form 10-K Page 4 102–42 Identifying and selecting stakeholders Throughout Avient 2019 Sustainability Report 102–43 Approach to stakeholder engagement Throughout Avient 2019 Sustainability Report Sustainability Report | 2019 93 Stakeholder Engagement 102–44 Key topics and concerns raised About Avient—Communities Counting on Avient People—All Sections Products—Management Approach: Product Stewardship, Management Approach: Supplier Collaboration Planet—All Sections Reporting Practice 102–45 Entities included in the consolidated financial statements PolyOne 2019 Annual Report—Form 10-K Segments included: Color, Additives, and Inks, Specialty Engineered Materials, and Distribution 102–46 Defining report content and topic boundaries The information in this report applies to Avient and all owned facilities, joint ventures, and operating companies globally within the reporting period, unless otherwise stated. Data and information from PolyOne's Performance Products and Solutions segment was not included as it was divested in 2019.

Microsoft PowerPoint - Recast Financial Information for Pension Standard v13 2013 to 2017 Recast GAAP Financial Information for the Adoption of ASU 2017-07: Presentation of Net Periodic Pension and Postretirement Benefit Cost April 26, 2018 POLYONE CORPORATION 2 Reflects quarterly GAAP financial adjustments for the adoption of ASU 2017-07. Description POLYONE CORPORATION 3 2013 to 2017 Recast GAAP Financial Information for the Adoption of ASU 2017-07 Q1 Q2 Q3 Q4 YTD Q1 Q2 Q3 Q4 YTD Q1 Q2 Q3 Q4 YTD Operating Income - As Previously Reported 56.3$ 73.1$ 55.5$ 58.1$ 243.0$ 56.0$ 49.3$ 57.9$ (12.6)$ 150.6$ 70.3$ 78.7$ 74.3$ 34.3$ 257.6$ Interest Cost 6.1 6.1 6.1 6.2 24.5 6.4 6.4 6.4 6.4 25.6 5.5 5.5 5.5 5.4 21.9 Expected Return on Plan Assets (9.3) (9.3) (9.3) (9.5) (37.4) (8.1) (8.1) (8.0) (8.0) (32.2) (8.2) (8.2) (8.2) (8.1) (32.7) Mark to Market Adjustment - - - (44.0) (44.0) - - - 56.5 56.5 - - - 11.6 11.6 Operating Income - Recasted for ASU 2017-07 53.1$ 69.9$ 52.3$ 10.8$ 186.1$ 54.3$ 47.6$ 56.3$ 42.3$ 200.5$ 67.6$ 76.0$ 71.6$ 43.2$ 258.4$ Other Income (Expense), net - As Previously Reported 1.5$ (1.3)$ (1.5)$ -$ (1.3)$ (0.7)$ (0.4)$ (1.6)$ (1.4)$ (4.1)$ (0.6)$ (1.2)$ (1.7)$ 0.3$ (3.2)$ Interest Cost (6.1) (6.1) (6.1) (6.2) (24.5) (6.4) (6.4) (6.4) (6.4) (25.6) (5.5) (5.5) (5.5) (5.4) (21.9) Expected Return on Plan Assets 9.3 9.3 9.3 9.5 37.4 8.1 8.1 8.0 8.0 32.2 8.2 8.2 8.2 8.1 32.7 Mark to Market Adjustment - - - 44.0 44.0 - - - (56.5) (56.5) - - - (11.6) (11.6) Other Income (Expense), net - Recasted for ASU 2017-07 4.7$ 1.9$ 1.7$ 47.3$ 55.6$ 1.0$ 1.3$ -$ (56.3)$ (54.0)$ 2.1$ 1.5$ 1.0$ (8.6)$ (4.0)$ Q1 Q2 Q3 Q4 YTD Q1 Q2 Q3 Q4 YTD Operating Income - As Previously Reported 70.4$ 81.8$ 72.0$ 62.1$ 286.3$ 84.0$ 80.0$ 67.7$ 45.8$ 277.5$ Interest Cost 5.3 5.3 5.3 5.3 21.2 4.9 4.9 4.9 5.0 19.7 Expected Return on Plan Assets (7.9) (7.9) (7.8) (7.8) (31.4) (6.9) (6.9) (6.9) (7.0) (27.7) Mark to Market Adjustment - - - (8.4) (8.4) - - - 3.3 3.3 Operating Income - Recasted for ASU 2017-07 67.8$ 79.2$ 69.5$ 51.2$ 267.7$ 82.0$ 78.0$ 65.7$ 47.1$ 272.8$ Other Income (Expense), net - As Previously Reported -$ 0.1$ (0.1)$ 0.4$ 0.4$ (1.1)$ (1.4)$ (0.7)$ (0.9)$ (4.1)$ Interest Cost (5.3) (5.3) (5.3) (5.3) (21.2) (4.9) (4.9) (4.9) (5.0) (19.7) Expected Return on Plan Assets 7.9 7.9 7.8 7.8 31.4 6.9 6.9 6.9 7.0 27.7 Mark to Market Adjustment - - - 8.4 8.4 - - - (3.3) (3.3) Other Income (Expense), net - Recasted for ASU 2017-07 2.6$ 2.7$ 2.4$ 11.3$ 19.0$ 0.9$ 0.6$ 1.3$ (2.2)$ 0.6$ 2013 2014 2015 2016 2017

Avient Corporation was originally established as PolyOne Corporation in 2000 through the consolidation of two companies in the materials industry.

compravendita 21/12/2018 MI-2019-11025 POLYONE ITALY SRL C.F. 02216820023 rettifica di cessione di azienda 05/06/2019 MI-2019-264861 POLYONE ITALY SRL C.F. 02216820023 rettifica contratto di cessione azienda 05/06/2019 MI-2019-264862 MAGENTA MASTER F[..] Trasferimenti di proprietà o godimento d'azienda estremi della pratica Data protocollo: 11/01/2019 Numero protocollo: MI-2019-11022 Numero repertorio: 27364/11577 estremi della pratica Data protocollo: 11/01/2019 Numero protocollo: MI-2019-11024 Numero repertorio: 27363/11576 estremi della pratica Data protocollo: 11/01/2019 Numero protocollo: MI-2019-11025 Visura ordinaria societa' di capitale • di 4 10 Numero repertorio: 27366/11578 Cedente: POLYONE ITALY SRL Codice fiscale: 02216820023 Denominazione del soggetto alla data della denuncia: POLYONE ITALY S.R.L. rettifica di cessione di azienda Data atto: 05/06/2019 Data deposito: 18/06/2019 estremi della pratica Data protocollo: 18/06/2019 Numero protocollo: MI-2019-264861 Numero repertorio: 28607/12187 Cedente: POLYONE ITALY SRL Codice fiscale: 02216820023 Denominazione del soggetto alla data della denuncia: POLYONE ITALY S.R.L.

HealthCare Transportation 8% Textiles Target Page 85 • Trend toward more affordable housing favors our product 1.5 2.0 2.5 Housing Starts (in million units) 50 year average Market Dynamics • Ultimate housing recovery presents substantial upside to already record- setting results Source: Historical Data from the US Census Bureau, 2012 estimate is a PolyOne projection. 0.0 0.5 1.0 '87 '89 '91 '94 '96 '98 '00 '02 '04 '06 '08 '10 '12 Page 86 Value Proposition • Premier provider of specialized vinyl and supply chain solutions, leading the industry in innovation and service Transformation Highlights • Management upgrades ensure that each PP&S business Value Proposition and Transformation Highlights • Management upgrades ensure that each PP&S business maximizes performance • Asset realignment and Lean Six Sigma reduce costs • Strengthened relationship with winning customers • Increased differentiation in all business units > $12B Addressable Market Page 87 Key Differentiators • Providing application design, material design and / or process design assistance not available from competitors • Capability to improve joint value streams • We are the best innovator in our space • We are the best innovator in our space • Expanding customers’ opportunities by providing innovative materials and marketing ideas • We provide world-class customer service and delivery performance Page 88 13.7% 14.3% 15.5% 9.9% 6.2% 5.4% WC % of Sales • Best-in-class working capital management and delivery performance • Improved raw material Areas of Focus – Operational Excellence 89.1% 92.0% 94.2% 93.4% 93.4% 94.0% On-Time Delivery • Improved raw material positions, sourcing savings • PolyOne pilot site for many LSS and manufacturing excellence programs *As measured to customer request date * Page 89 • reFlexTM Bioplasticizers Applications: Wide variety of flexible vinyl-based products • GeonTM HC for Healthcare � Applications: Medical device housings, specialty tubing � Customer benefits: Withstand aggressive antiseptics Key Innovations � Applications: Wide variety of flexible vinyl-based products � Customer benefits: Lower carbon footprint, improved productivity • GeonTM SF Super Flow � Applications: Large appliance parts, molded siding panels � Customer benefits: Flame retardancy, detergent resistance Page 90 Critical Imperatives and 2015 Goal Critical Imperatives • Accelerate innovation - grow in new applications not historically served with vinyl • Drive continuous improvement in manufacturing and working capital efficienciesworking capital efficiencies • Selectively leverage construction recovery 2015 Goal • 9 - 12% return on sales Page 91 Page 92

Nikrant Page 67 United States 36% Europe 36% Canada 2% Asia 20% Latin America 2011 Revenue: $0.6 Billion2011 Revenue: $0.6 Billion SolutionsSolutions At a Glance Appliance 6% Building & Construction 3% Wire & Cable 14% Electrical & Electronics 14%Consumer 21% Packaging 5% Industrial 8% Misc. 3% HealthCare 5% Transportation 21% America 6% 2011 Revenue by Industry Segment2011 Revenue by Industry Segment 1.1% 1.3% 3.4% 5.1% 9.6% 8.0% 12-16% 2006 2007 2008 2009 2010 2011 2015 Operating Income % of Sales Target Expanding ProfitsExpanding Profits Page 68 Value Proposition • GSEM is a global leader providing complete specialty solutions encompassing innovative technologies and services to enable customer success Transformation Highlights • Dramatic turnaround of the Engineered Materials business through mix improvement and specialty focus Value Proposition and Transformation Highlights improvement and specialty focus • GLS acquisition successfully integrated, having more than doubled earnings in 3 years • PolyOne culture and strategy now engrained worldwide • Expansion into healthcare with dedicated resources > $15B Addressable Market Page 69 • Polymer design, formulation and service expertise • Broad, global technology base and regional centers of excellence • Ten innovation centers around the world Key Differentiators • Ten innovation centers around the world • Specialty brand leadership with PolyOne, GLS, NEU and ECCOH • Ability to leverage global key account team Page 70 From Volume Commodity-driven product portfolio To Value Specialty technology and solutions EM North America Transformation Volume Sales Gross Margin $ Mix Transformation – Executing the Strategy 2006 2011 2006 2011 2006 2011 Page 71 $12 $29 Operating Income ($ in millions) • Provided access to new customers in specialized, high-growth markets such as healthcare and consumer • Strategic partner to many of the world’s best-known companies GLS Integration Success 16.9% 8.2% 2007 2011 2007 2011 Working Capital % of Sales • Complementary global footprint provided additional cross-selling opportunities • Opportunity to expand margins and drive working capital improvement while remaining customer-focused Page 72 $1.3 $27.6 2006 2011 Healthcare Revenue • Investment in dedicated healthcare team to drive penetration and growth • Leverage product portfolio globally & win specialty business Areas of Focus $10.5 $117.9 2006 2011 Consumer Revenue 2006 2011globally & win specialty business in targeted markets • Aggressively commercialize specialty innovation platforms • Utilize our innovation centers to influence OEM design (Revenue in $ millions) Page 73 • Carbon Nanotube Formulations � Applications: Semiconductor equipment, hard drives � Customer benefits: Scrap cost reduction and clean conductivity • Thermally Conductive Solutions Applications: Sockets and bulb holders for LED lighting Key Innovations � Applications: Sockets and bulb holders for LED lighting � Customer benefits: Cost reduction, energy saving, and design flexibility • FDA-Regulated TPEs � Applications: Food packaging seals, intravenous delivery systems, medical stoppers, prefilled syringes � Customer benefits: Clean and safe elastomers for highly regulated applications Page 74 Critical Imperatives and 2015 Goal Critical Imperatives • Commercialize critical new technology platforms • Manage the mix as we continue to drive the transformation • Global translation of commercial successes 2015 Goal • 12 - 16% return on sales Page 75 Page 76