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GRI Standards Content Index 

GRI Standard Disclosure Title Avient Disclosures
Organizational profile

102–1

Name of the organization

About Us—Who We Are

102–2

Activities, brands, products, and services

Products—All Sections

Avient products are not banned in any market.

102–3

Location of headquarters

About Us—Historic Transformation, Inspired

Future About Us—Where We Are: Global Locations

Avient 2020 Annual Report—Form 10-K Cover Page

102–4

Location of operations

About Us—Where We Are: Global Locations

Avient 2020 Annual Report—Form 10-K Page 14

102–5

Ownership and legal form

Avient 2020 Annual Report—Form 10-K Cover Page

102–6

Markets served

About Us—Communities Counting on Avient

102–7

Scale of the organization

Performance—Performance Overview

Avient 2020 Annual Report—Form 10-K Pages 2–10

102–8

Information on employees and other workers

People—All Sections

Avient 2020 Annual Report—Form 10-K Pages 4–5

Currently we report on the number of associates. A majority of our associates have full time contracts.

102–9

Supply chain

Products—Management Approach: Supplier Collaboration/Supplier Evaluation

Avient 2020 Annual Report—Form 10-K Page 4

102–10

Significant changes to the organization and its supply chain

About Us—Better Together: PolyOne and Clariant Masterbatch

Avient 2020 Annual Report—Form 10-K Pages 2 & 19–20

102 – 11

Precautionary Principle or approach

About Us—Who We Are

Avient 2020 Annual Report—Form 10-K Pages 9–13

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

102–13

Membership of associations

United Nations Global Compact

American Chemistry Council

Plastics Industry Association

Alliance To End Plastic

Waste Operation Clean Sweep

UK Plastics Pact

PetCore Europe

Association of Plastic Recyclers (APR)

Plastics Recyclers Europe (PRE)

Responsible Mica Initiative (RMI)

Microfibre Consortium (TMC)

  Strategy

102–14

Statement from senior decision-maker

Message from the CEO

Avient 2020 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)

Avient 2020 Annual Report—Form 10-K Pages 9–13

  Ethics & Integrity

102–16

Values,principles,standards, and norms of behavior

About Us—Who We Are

Performance—The Highest Ethical Standards

Avient 2020 Annual Report—Creating a World-Class, Sustainable; Vision and Strategy

102–17

Mechanisms for advice and concerns about ethics

Performance—Ethics Hotline and Reporting

  Governance

102–18

Governance structure

Performance—Board of Directors Governance

People—Management Approach: EH&S

Avient 2020 Annual Report—Form 10-K Pages 15–16 & 70 and Proxy Statement Pages 23–28

https://www.avient.com/investors/governance

102–20

Executive-level responsibility for economic, environmental, and social topics

Message from the Governance and Corporate Responsibility Committee

Performance—Board of Directors Governance

Avient 2020 Annual Report—Form 10-K Pages 15–16 & 70 and Proxy Statement Page 24

https://www.avient.com/investors/governance

102–22

Composition of the highest governance body and its committees

Message from the Governance and Corporate Responsibility Committee

Performance—Board of Directors Governance

Avient 2020 Annual Report—Form 10-K Pages 15–16 & 70 and Proxy Statement Pages 23–28

https://www.avient.com/investors/governance

102–23

Chair of the highest governance body

Message from the Governance and Corporate Responsibility Committee

Performance—Board of Directors Governance

Avient 2020 Annual Report—Form 10-K Pages 15–16 & 70 and Proxy Statement Pages 23–24

https://www.avient.com/investors/governance

102–24

Nominating and selecting the highest governance body

Performance—Board of Directors Governance

Avient 2020 Annual Report—Form 10-K Pages 15–16 & 70 and Proxy Statement Pages 26–27

https://www.avient.com/investors/governance

102–25

Conflicts of interest

Performance—Board of Directors Governance

Code of Conduct

https://www.avient.com/investors/governance

102 – 26

Role of highest governance body in setting purpose, values, and strategy

Performance—Board of Directors Governance

Avient 2020 Annual Report—Form 10-K Pages 15–16 & 70 and Proxy Statement Pages 23–29

https://www.avient.com/investors/governance

102 – 27

Collective knowledge of highest governance body

Performance—Board of Directors Governance

Avient 2020 Annual Report—Form 10-K Pages 15–16 & 70 and Proxy Statement Pages 14–18

https://www.avient.com/investors/governance

  Governance

102–28

Evaluating the highest governance body's performance

Performance—Board of Directors Governance

Avient 2020 Proxy Statement Page 28

https://www.avient.com/investors/governance

102–29

Identifying and managing economic, environmental, and social impacts

Performance—Board of Directors Governance

People—Management Approach: EH&S

https://www.avient.com/investors/governance

102–30

Effectiveness of risk management processes

Performance—Board of Directors Governance; Enterprise Risk Management (ERM)

Avient 2020 Proxy Statement Page 24

https://www.avient.com/investors/governance

102–31

Review of economic, environmental, and social topics

Performance—Board of Directors Governance; Enterprise Risk Management (ERM)

Avient 2020 Annual Report—Form 10-K Pages 15–16 & 70 and Proxy Statement Pages 23–29

https://www.avient.com/investors/governance

102–32

Highest governance body's role in sustainability reporting

Message from the Governance and Corporate Responsibility Committee

Performance—Board of Directors Governance

Avient 2020 Annual Report—Form 10-K Pages 15–16 & 70 and Proxy Statement Pages 23–29

https://www.avient.com/investors/governance

102–33

Communicating critical concerns

Performance—Board of Directors Governance

Avient 2020 Annual Report—Form 10-K Pages 15–16 & 70 and Proxy Statement Page 25 Code of Conduct

https://www.avient.com/investors/governance

102–34

Nature and total number of critical concerns

Avient 2020 Annual Report—Form 10-K Page 57

102–35

Renumeration Policies

Avient 2020 Proxy Statement Pages 34–47

102–36

Process for determining renumeration

Avient 2020 Proxy Statement Pages 34–47

102–37

Stakeholders' involvement in renumeration

Avient 2020 Proxy Statement Page 36

102 – 38

Annual total compensation ratio

Avient 2020 Proxy Statement Page 62

  Stakeholder Engagement

102–40

List of stakeholder groups

Throughout Avient 2020 Sustainability Report

102–41

Collective bargaining agreements

People—Workforce Demographics

Approximately 1% of North American associates are covered by collective bargaining agreements.

Freedom of association and collective bargaining in Position on Human Rights https://www.avient.com/company/policies-and-governance/avients-position-human-rights

102–42

Identifying and selecting stakeholders

Throughout Avient 2020 Sustainability Report

102–43

Approach to stakeholder engagement

Throughout Avient 2020 Sustainability Report

  Reporting Practice

102–45

Entities included in the consolidated financial statements

Avient 2020 Annual Report—Form 10-K Page 3

We operate in three reportable segments: (1) Color, Additives and Inks; (2) Specialty Engineered Materials; and (3) 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. In the case of our associates, all information pertain only to employees of Avient and its operating subsidiaries, unless otherwise noted. Environmental data covers all sites owned or operated by Avient in the reporting period.

102–47

List of material topics

About Us

People

Products

Planet

Performance

Avient 2020 Annual Report—Form 10-K

102–48

Restatements of information

2019 and 2020 data includes full calendar year data for Clariant Masterbatch acquired sites unless otherwise noted at the metric level.

102–49

Changes in reporting

PolyOne acquired Clariant MasterBatch on July 1, 2020 and combined to create the current company, Avient. 2019 and 2020 data includes full calendar year data for Clariant Masterbatch acquired sites unless otherwise noted at the metric level.

102–50

Reporting period

January 1, 2020 through December 31, 2020

102 – 51

Date of most recent report

This is Avient's 3rd sustainability report.

102–52

Reporting cycle

At minimum, biennial

102–53

Contact point for questions regarding the report

https://www.avient.com/contact-us-now

102–54

Claims of reporting in accordance with the GRI standards

This report has been prepared in accordance with the GRI Standards: Core Option.

Economic Topic Disclosures
  GRI 201: Economic

103-1, 2 and 3

Management approach—GRI 103

Performance—Performance Overview

201–1

Direct economic value generated and distributed

Avient 2020 Annual Report—Form 10-K Page 20

201–2

Financial implications and other risks and opportunities due to climate change

Products—How Our Products Enable Sustainability

Performance—Enterprise Risk Management (ERM)

Avient 2020 Annual Report—Form 10-K Pages 9–13

201–3

Defined benefit plan obligations and other retirement plans

Avient 2020 Annual Report—Form 10-K Pages 27 & 44

  GRI 205: Anti-Corruption

103-1, 2 and 3

Management approach—GRI 103

Performance—The Highest Ethical Standards

Code of Conduct

205–1

Operations assessed for risks related to corruption

Products—Management Approach: Supplier Collaboration

Performance—The Highest Ethical Standards; Enterprise Risk Management (ERM)

Code of Conduct

https://www.avient.com/investors/governance

205–2

Communication and training about anti-corruption policies and procedures

Performance—The Highest Ethical Standards

Code of Conduct

https://www.avient.com/investors/governance

205–3

Confirmed incidents of corruption and actions taken

There were no incidents of corruption in 2020.

Code of Conduct

https://www.avient.com/investors/governance

  GRI 206: Anti-Competitive Behavior

103-1, 2 and 3

Management approach—GRI 103

Code of Conduct

206–1

Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

No legal actions were brought against Avient for anti-competitive behavior, anti-trust, or monopoly practices in 2020.

Environmental Topic Disclosures

  GRI 301: Materials

301–1

Materials used by weight or volume

About Avient—What We Do: Material Science

Avient 2020 Annual Report—Form 10-K Page 3

301–2

Recycled input materials used

Products—How Our Products Enable Sustainability; Our Solutions...In Action: Case Studies

301–3

Reclaimed products and their packaging materials

Products—How Our Products Enable Sustainability; Our Solutions...In Action: Case Studies

  GRI 302: Energy

103-1, 2 and 3

Management approach – GRI 103

Planet—Protecting Our Planet; Climate Change

https://www.avient.com/company/sustainability/planet/environmental-stewardship

302-1

Energy consumption within the organization

Planet—Protecting Our Planet; Climate Change

Metrics and Index—People and Planet Data and Metrics

302-2

Energy consumption outside of the organization

Planet—Protecting Our Planet; Climate Change

Metrics and Index—People and Planet Data and Metrics

302-3

Energy intensity

Planet—Protecting Our Planet; Climate Change

Metrics and Index—People and Planet Data and Metrics

302-4

Reduction of energy consumption

Planet—Protecting Our Planet; Climate Change

Metrics and Index—People and Planet Data and Metrics

302-4

Reductions in energy requirements of products and services

Products—How Our Products Enable Sustainability

Metrics and Index—People and Planet Data and Metrics

  GRI 303: Water and Effluents

303-1

Interactions with water as a shared resource

Planet—Climate Change: Water Intensity and Biodiversity

https://www.avient.com/company/sustainability/planet/environmental-stewardship

303-3

Water withdrawal

Planet—Climate Change: Water Intensity and Biodiversity

Metrics and Index—People and Planet Data and Metrics

  GRI 305: Emissions

103-1, 2 and 3

Management approach—GRI 103

Planet—Protecting Our Planet; Climate Change

Metrics and Index—People and Planet Data and Metrics

305-1

Direct (Scope 1) GHG emissions

Planet—Protecting Our Planet; Climate Change

Metrics and Index—People and Planet Data and Metrics

305-2

Energy indirect (Scope 2) GHG emissions

Planet—Protecting Our Planet; Climate Change

Metrics and Index—People and Planet Data and Metrics

305-3

Other indirect (Scope 3) GHG emissions

Planet—Protecting Our Planet; Climate Change

Metrics and Index—People and Planet Data and Metrics

305-4

GHG emissions intensity

Planet—Protecting Our Planet; Climate Change

Metrics and Index—People and Planet Data and Metrics

305-5

Reduction of GHG emissions

Planet—Protecting Our Planet; Climate Change

Metrics and Index—People and Planet Data and Metrics

305-6

Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

Planet—Protecting Our Planet; Climate Change

Metrics and Index—People and Planet Data and Metrics

  GRI 306: Waste

103-1, 2 and 3

Management approach—GRI 103

Planet—Eliminating Plastic Waste; Clean-Up and Remediation

https://www.avient.com/company/sustainability/planet/environmental-stewardship

306-1

Waste generation and significant waste-related impacts

Planet—Eliminating Plastic Waste; Clean-Up and Remediation

306-2

Management of significant waste-related impacts

Planet—Eliminating Plastic Waste; Clean-Up and Remediation

306-3

Waste generated

Planet—Eliminating Plastic Waste

Metrics and Index—People and Planet Data and Metrics

306-4

Waste diverted from disposal

Planet—Eliminating Plastic Waste

Metrics and Index—People and Planet Data and Metrics

306-5

Waste directed to disposal

Planet—Eliminating Plastic Waste

Metrics and Index—People and Planet Data and Metrics

  GRI 307: Environmental Compliance

103-1, 2 and 3

Management approach—GRI 103

People—Management Approach: EH&S

Products—Management Approach: Product Stewardship

Planet—Protecting Our Planet

Avient 2020 Annual Report—Form 10-K Page 7

https://www.avient.com/company/sustainability/planet/environmental-stewardship

307-1

Non-compliance with environmental laws and regulations

Products—Management Approach: Product Stewardship

  GRI 308: Supplier Environmental Assessment

103-1, 2 and 3

Management approach—GRI 103

Products—Management Approach: Supplier Collaboration

Supplier Code of Conduct

308-1

New suppliers that were screened using environmental criteria

Products—Management Approach: Supplier Collaboration

308-2

Negative environmental impacts in the supply chain and actions taken

Products—Management Approach: Supplier Collaboration

Social Topic Disclosures

  GRI 401: Employment

103-1, 2 and 3

Management approach—GRI 103

People—Management Approach: Training and Development; Diversity & Inclusion: Leading from the Top; and Management Approach: Diversity & Inclusion

401-1

New employee hires and employee turnove

People—Talent Acquisition and Campus Recruiting; Workforce Demographics

Avient 2020 Annual Report—People

We hired 508 new associates in 2020

401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

People—Associate Benefits/Awards and Recognition Programs; Health and Wellness

401-3

Parental leave

People—Health and Wellness

  GRI 403: Occupational Health & Safety

103-1, 2 and 3+A119:C129

Management approach—GRI 103

People—Management Approach: EH&S

Avient 2020 Annual Report—Form 10-K Page 7

Avient's Position on Human Rights

https://www.avient.com/company/sustainability/planet/environmental-stewardship

403-1

Occupational health and safety management system

People—Management Approach: EH&S

Planet—Protecting Our Planet

Avient 2020 Annual Report—Form 10-K Page 7

https://www.avient.com/company/sustainability/planet/environmental-stewardship

403-2

Hazard identification, risk assessment, and incident investigation

People—Management Approach: EH&S

Planet—Clean-Up and Remediation

403-3

Occupational health services

People—Occupational Safety & Health

403-4

Worker participation, consultation, and communication on occupational health and safety

People—Management Approach: EH&S

403-5

Worker training on occupational health and safety

People—Management Approach: EH&S; Management Approach: Training and Development

403-6

Promotion of worker health

People—Occupational Safety & Health; Health and Wellness

403-7

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

People—Management Approach: EH&S

Products—Management Approach: Product Stewardship; Management Approach: Supplier Collaboration

Avient 2020 Annual Report—Form 10-K Page 7

403-8

Workers covered by an occupational health and safety management system

People—Management Approach: EH&S

Avient 2020 Annual Report—Form 10-K Page 7

403-9

Work-related injuries

People—Management Approach: EH&S

Avient 2020 Annual Report—Form 10-K Page 7

  GRI 404: Training & Education

103-1, 2 and 3

Management approach—GRI 103

People—Management Approach: Training and Development

404-1

Occupational health and safety management system

People—Management Approach: Training and Development

In 2020, associates received 30,000 hours of training; has approximately 8,400 associates, which is an estimated 3.6 hrs of training per associate.

Associates receive additional training based on their role, such as Lean Six Sigma, Customer Centric Selling, and Core Leadership.

404-2 

Programs for upgrading employee skills and transition assistance programs

People—Management Approach: Training and Development

404-3

Occupational health services

People—Occupational Safety & Health

  GRI 405: Diversity and Equal Opportunity

103-1, 2 and 3

Management approach—GRI 103

People—Management Approach: Diversity & Inclusion; Diversity and Inclusion: Leading from the Top

405-1

Diversity of governance bodies and employees

People—Workforce Demographics; Management Approach: Diversity & Inclusion; Diversity and Inclusion: Leading from the Top; Performance—Board of Directors Governance

  GRI 406: Non-discrimination

103-1, 2 and 3

Management approach—GRI 103

Products—Management Approach: Supplier Collaboration Avient's

Position on Human Rights

Supplier Code of Conduct

407-1

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

Products—Management Approach: Supplier Collaboration

To our knowledge, within Avient's operations the right to freedom of association and collective bargaining continue to remain compliant with all statutory requirements. Suppliers are expected to comply with our Supplier Code of Conduct.

  GRI 407: Freedom of Association and Collective Bargaining

103-1, 2 and 3

Management approach—GRI 103

Products—Management Approach: Supplier Collaboration

Avient's Position on Human Rights

Supplier Code of Conduct

407-1

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

Products—Management Approach: Supplier Collaboration

To our knowledge, within Avient's operations the right to freedom of association and collective bargaining continue to remain compliant with all statutory requirements. Suppliers are expected to comply with our Supplier Code of Conduct.

  GRI 408: Child Labor

103-1, 2 and 3

Management approach—GRI 103

Products—Management Approach: Supplier Collaboration

Avient's Position on Human Rights

Supplier Code of Conduct

408-1

Operations and suppliers at significant risk for incidents of child labor

Products—Management Approach: Supplier Collaboration

To our knowledge, within Avient's operations there is no significant risk of child labor. Suppliers are expected to comply with our Supplier Code of Conduct.

  GRI 409: Forced or Compulsory Labor

103-1, 2 and 3

Management approach – GRI 103

Products—Management Approach: Supplier Collaboration

Avient's Position on Human Rights

Supplier Code of Conduct

409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labor

Products—Management Approach: Supplier Collaboration

To our knowledge, within Avient's operations there is no significant risk of incidents of forced or compulsory labor. Suppliers are expected to comply with our Supplier Code of Conduct.

  GRI 412: Human Rights Assessment

412-2

Employee training on human rights policies or procedures

Performance—The Highest Ethical Standards

  GRI 413: Local Communities

413-1

Operations with local community engagement, impact assessments, and development programs

Planet—Community Service; Community Engagement

413-2

Operations with significant actual and potential negative impacts on local communities

Planet—Community Service; Community Engagement

To our knowledge, within Avient's operations there are no significant actual or potential negative impacts on local communities.

GRI 414: Social Supplier Assessment

103-1, 2 and 3

Management approach—GRI 103

Products—Management Approach: Supplier Collaboration

Supplier Code of Conduct

414-1

New suppliers that were screened using social criteria

Products—Management Approach: Supplier Collaboration

414-2

Negative social impacts in the supply chain and actions taken

Products—Management Approach: Supplier Collaboration

  GRI 415: Public Policy

415-1

Political contributions

Planet—Community Service

  GRI 416: Customer Health and Safety

103-1, 2 and 3

Management approach—GRI 103

Products—Management Approach: Product Stewardship

416-1

Assessment of the health and safety impacts of product and service categories

Products—Management Approach: Product Stewardship

416-2

Incidents of non-compliance concerning the health and safety impacts of products and services

Products—Management Approach: Product Stewardship

Avient 2020 Annual Report—Form 10-K Page 5

  GRI 417: Marketing and Labeling

103-1, 2 and 3

Management approach—GRI 103

Products—Management Approach: Product Stewardship

417-1

Requirements for product and service information and labeling

Products—Management Approach: Product Stewardship

417-2

Incidents of non-compliance concerning product and service information and labeling

Products—Management Approach: Product Stewardship

417-3

Incidents of non-compliance concerning marketing communications

Products—Management Approach: Product Stewardship

  GRI 418: Customer Privacy

103-1, 2 and 3

Management approach—GRI 103

People—Security

418-1

Substantiated complaints concerning breaches of customer privacy and losses of customer data

It is currently unknown if there are substantiated complaints concerning breaches of customer privacy and losses of customer data for this reporting period.

  GRI 419: Socio Economic Compliance

419-1

Non-compliance with laws and regulations in the social and economic area

Avient 2020 Annual Report—Form 10-K Page 57

To our knowledge, within Avient's operations, there is material compliance to all applicable laws and regulations in the social and economic areas.