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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 3^rd 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.