https://www.avient.com/sites/default/files/2024-09/Avient_RY 2023 CDP Verification Opinion Declaration.pdf
VERIFICATION OPINION DECLARATION
GREENHOUSE GAS EMISSIONS
To: The Stakeholders of Avient Corporation
Apex Companies, LLC (Apex) was engaged to conduct an independent verification of the greenhouse gas (GHG)
emissions reported by Avient Corporation (Avient) for the period stated below.
Apex’s sole responsibility was to
provide independent verification on the accuracy of the GHG emissions reported, and on the underlying systems and
processes used to collect, analyze and review the information.
Page 3
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).
https://www.avient.com/sites/default/files/2021-03/2020-climate-change-avient-score-card.pdf
Leadership (A/A-): Implementing current best practices
Management (B/B-): Taking coordinated action on climate issues
Awareness (C/C-): Knowledge of impacts on, and of, climate issues
Disclosure (D/D-): Transparent about climate issues
UNDERSTANDING YOUR SCORE REPORT
PolyOne
Region North America
Country United States of America
Questionnaire General
Activity Group Trading, wholesale, distribution, rental &
leasing
The CDP Score Report allows companies to
understand their score and indicate which
categories require attention to reach higher
scoring levels.
Investors will additionally
receive a copy of the CDP Score Report upon
request.
CDP SCORE REPORT - CLIMATE CHANGE 2020
Your CDP score Average performance
B C D C
Trading,
wholesale,
distribution, rental
& leasing
North America Global
Average
CDP SCORE REPORT - CLIMATE CHANGE 2020
CATEGORY SCORES
If a company scored C or below, they will not have been scored for management or leadership points (the dark purple
line represents this).
https://www.avient.com/sites/default/files/2024-02/2023_Climate_Change_Avient Score Card.pdf
A sample of A-list companies
from your Activity Group:
AmorePacific Corporation
Beiersdorf AG
Borregaard ASA
CDP SCORE REPORT - CLIMATE CHANGE 2023
Avient received an A- which is in the Leadership band.
Investors will
additionally receive a copy of the CDP Score
Report upon request.
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).
https://www.avient.com/sites/default/files/2021-01/w-9-clariant-plastics-coatings-usa-llc-july-20201.pdf
What is FATCA Reporting?
Certain
payees are exempt from FATCA reporting.
Exemption from FATCA reporting code.
https://www.avient.com/knowledge-base/article/polymer-services-frequency-asked-questions?rtype[]=1164
It also provides context on development timelines, some industries have tight timelines based on annual launch windows while others have a long specification process.
https://www.avient.com/industries/packaging/personal-care-packaging/hair-care
Color & Insights Report: January 2022
https://www.avient.com/industries/packaging/personal-care-packaging/bath-and-shower
Color & Insights Report: January 2022
https://www.avient.com/sites/default/files/2020-07/avient-abac-english-200720.pdf
Reporting Possible Violations
Any employee who has reason to believe that a violation
of this Policy has occurred, or may occur, must promptly
report their concern to any or all of the below resources so
that a thorough investigation can be conducted
An independent company receives
all website and phone reports received by the Ethics
Hotline and reports the information to the Corporate
Ethics Officer.
All reports will be kept confidential to the
extent possible.
https://www.avient.com/sites/default/files/2021-01/w9-avient-corporation-july-2020.pdf
The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.
You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because
you have failed to report all interest and dividends on your tax return.
Purpose of Form
An individual or entity (Form W-9 requester) who is required to file an
information return with the IRS must obtain your correct taxpayer
identification number (TIN) which may be your social security number
(SSN), individual taxpayer identification number (ITIN), adoption
taxpayer identification number (ATIN), or employer identification number
(EIN), to report on an information return the amount paid to you, or other
amount reportable on an information return.
https://www.avient.com/sites/default/files/2022-06/2021_CDP Supplier Engagement Rating_Avient.pdf
Leadership (A/A-): Implementing current best practices
Management (B/B-): Taking coordinated action on supplier engagement
Awareness (C/C-): Knowledge of impacts of supplier engagement
Disclosure (D/D-): Transparent about supplier engagement
UNDERSTANDING YOUR SCORE REPORT
Avient
Region North America
Country United States of America
Questionnaire Chemicals
Activity Group Trading, wholesale, distribution, rental &
leasing
CDP evaluates organizations engagement with
their suppliers on climate change.
CDP SUPPLIER ENGAGEMENT
RATING REPORT 2021
YOUR SER Average performance
A- B- B- B-
Trading,
wholesale,
distribution, rental
& leasing
North America Global
Average
CDP SUPPLIER ENGAGEMENT
RATING REPORT 2021
CATEGORY SCORES
Please download the ‘CDP Supplier Engagement Rating Introduction’ for more information on the category ratings.