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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	Avient Technologies—Products Avient products are not banned in any market.
102–3	Location of headquarters	Avient 2022 Annual Report—Form 10-K Cover Page
102–4	Location of operations	About Us—Where We Are: Global Locations Avient 2022 Annual Report—Form 10-K Page 13
102–5	Ownership and legal form	Avient 2022 Annual Report—Form 10-K Cover Page
102–6	Markets served	About Us—Communities Counting on Avient Avient 2022 Annual Report—Form 10-K Page 13
102–7	Scale of the organization	Avient 2022 Annual Report—Form 10-K Pages 2–7, 37-38
102–8	Information on employees and other workers	People—Workforce Demographics Page 31 Avient 2022 Annual Report —Form 10-K Page 5 Currently we report on the number of associates. A majority of our associates have full time contracts.
102–9	Supply chain	Avient 2022 Annual Report—Form 10-K Page 5
102–10	Significant changes to the organization and its supply chain	Avient 2022 Annual Report—Form 10-K Page 18
102 – 11	Precautionary Principle or approach	Avient 2022 Annual Report—Form 10-K Page 8-12
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
102–13	Membership of associations	Strategic Partnerships and Alliances United Nations Global Compact 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
102–15	Key impacts, risks, and opportunities	Products—Innovation: The Lifeblood of a Specialty Organization Avient 2022 Annual Report—Form 10-K Pages 7–12
Ethics & Integrity
102–16	Values, principles, standards, and norms of behavior	About Us—Who We Are Avient 2022 Annual Report— Vision and Strategy
102–17	Mechanisms for advice and concerns about ethics	Performance—Ethics Hotline and Reporting Page 78
Governance
102–18	Governance structure	Performance—Board of Directors Governance Page 80 People—Management Approach: EH&S Avient 2022 Annual Report—Form 10-K Pages 13–14 & 69 Avient 2023 Proxy Statement —Page 14–15 https://www.avient.com/investors/governance
102–20	Executive-level responsibility for economic, environmental, and social topics	Performance—Board of Directors Governance People—Management Approach: EH&S People—Management Approach: Training and Development People—Management Approach: Diversity&Inclusion People—Management Approach: Product Stewardship People—Management Approach: Supplier Collaboration https://www.avient.com/investors/governance
102–22	Composition of the highest governance body and its committees	Performance—Board of Directors Governance Page 80-81 Avient 2022 Annual Report—Form 10-K Pages 13–14 & 69
102–23	Chair of the highest governance body	Avient 2023 Proxy Statement Page 22
102–24	Nominating and selecting the highest governance body	Performance—Board of Directors Governance Page 80-81 Avient 2022 Annual Report—Form 10-K Pages 13–14 Avient 2023 Proxy Statement Page 17 https://www.avient.com/investors/governance
102–25	Conflicts of interest	Performance—Board of Directors Governance Page 80-81 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 Page 80-81 Avient 2022 Annual Report—Form 10-K Pages 13–14 & 69 Avient Proxy Statement Pages 46–48 https://www.avient.com/investors/governance
102 – 27	Collective knowledge of highest governance body	Performance—Board of Directors Governance Page 80-81 Avient 2023 Proxy Statement Pages 14-16
102–28	Evaluating the highest governance body's performance	Performance—Board of Directors Governance Page 80-81 Avient 2023 Proxy Statement Pages 49-53 https://www.avient.com/investors/governance
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) Pages 79,80 Avient 2023 Proxy Statement Pages 46-47 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 2023 Proxy Statement Page 46-47, 51 https://www.avient.com/investors/governance
102–32	Highest governance body's role in sustainability reporting	Message from the Governance and Corporate Responsibility Committee Page 4 Performance—Board of Directors Governance Page 80-81 Avient 2023 Proxy Statement Page 46-47, 51 https://www.avient.com/investors/governance
102–33	Communicating critical concerns	Performance—Board of Directors Governance Page 80-81 Avient 2023 Proxy Statement Page 46-48, 51 Avient Code of Conduct https://www.avient.com/investors/governance
102–34	Nature and total number of critical concerns	Avient 2022 Annual Report—Form 10-K Pages 56-57
102–35	Renumeration Policies	Avient 2023 Proxy Statement Pages 66-72, 75-84
102–36	Process for determining renumeration	Avient 2023 Proxy Statement Pages 66-72
102–37	Stakeholders' involvement in renumeration	Avient 2023 Proxy Statement Pages 66-67
102 – 38	Annual total compensation ratio	Avient 2023 Proxy Statement Page 85
Stakeholder Engagement
102–40	List of stakeholder groups	Engaging with Stakeholders Page 9
102–41	Collective bargaining agreements	Workforce Demographics — Employee Representation Page 31
102–42	Identifying and selecting stakeholders	Engaging with Stakeholders Page 9
102–43	Approach to stakeholder engagement	Engaging with Stakeholders Page 9
102–44	Key topics and concerns raised	Engaging with Stakeholders Page 9
Reporting Practice
102–45	Entities included in the consolidated financial statements	Avient 2022 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	People—Occupational Safety & Health; Management Approach Training and Development Page 24; Diversity & Inclusion Products—Product Stewardship; Supplier Collaboration Page 51, 54 Planet—Waste; Energy; Greenhouse Gas Emissions Pages 61, 63 Performance Page 74
102–48	Restatements of information	EHS Metrics includes estimated full year performance of APM aquisition
102–49	Changes in reporting	No change
102–50	Reporting period	January 1, 2022 through December 31, 2022
102 – 51	Date of most recent report	This is Avient's 5th 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 Page 74
201–1	Direct economic value generated and distributed	Avient 2022 Annual Report—Form 10-K Page 18-19
201–2	Financial implications and other risks and opportunities due to climate change	Planet-Climate Change, Energy and Greenhouse Gas Emissions (GHG) Page 59 Performance—Enterprise Risk Management (ERM) Page 79 Avient 2022 Annual Report—Form 10-K Page 9-10
201–3	Defined benefit plan obligations and other retirement plans	Avient 2022 Annual Report—Form 10-K Pages 24 & 41
GRI 205: Anti-Corruption
103-1, 2 and 3	Management approach—GRI 103	Performance—The Highest Ethical Standards Page 77 Code of Conduct
205–1	Operations assessed for risks related to corruption	Products—Management Approach: Supplier Collaboration Page 54 Performance—The Highest Ethical Standards; Enterprise Risk Management (ERM) Pages 77,79 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 Page 77 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 2022. 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 2022.
Environmental Topic Disclosures
GRI 301: Materials
301–1	Materials used by weight or volume	About Avient—What We Do: Material Science Page 13 Avient 2022 Annual Report—Form 10-K Page 3
301–2	Recycled input materials used	Products—How Our Products Enable Sustainability Page 44
301–3	Reclaimed products and their packaging materials	Products—How Our Products Enable Sustainability Page 44
GRI 302: Energy
103-1, 2 and 3	Management approach – GRI 103	Planet—Protecting Our Planet; Climate Change Page 58-59 https://www.avient.com/company/sustainability/planet/environmental-stewardship
302-1	Energy consumption within the organization	Planet—Protecting Our Planet; Climate Change Pages 58-59 Metrics and Index—People and Planet Data and Metrics Page 85
302-2	Energy consumption outside of the organization	Planet—Protecting Our Planet; Climate Change Pages 58-59 Metrics and Index—People and Planet Data and Metrics Page 85
302-3	Energy intensity	Metrics— Planet Data and Metrics Page 85 Our energy intensity evaluates all energy usage within the organization.
302-4	Reduction of energy consumption	Planet—Protecting Our Planet; Climate Change Page 58-59 Metrics —People and Planet Data and Metrics Page 85
302-5	Reductions in energy requirements of products and services	Products—How Our Products Enable Sustainability page 44 Metrics and Index—People and Planet Data and Metrics Page 85
GRI 303: Water and Effluents
303-1	Interactions with water as a shared resource	Planet—Climate Change: Water Intensity and Biodiversity Pages 59, 66 https://www.avient.com/company/sustainability/planet/environmental-stewardship
303-3	Water withdrawal	Planet—Climate Change: Water Intensity and Biodiversity Pages 59,66 Metrics —People and Planet Data and Metrics Page 87
GRI 305: Emissions
103-1, 2 and 3	Management approach—GRI 103	Planet—Protecting Our Planet; Climate Change Pages 58,59 Metrics —People and Planet Data and Metrics Page 84-87
305-1	Direct (Scope 1) GHG emissions	Planet—Protecting Our Planet; Climate Change Pages 58,59 Metrics —People and Planet Data and Metrics Page 86
305-2	Energy indirect (Scope 2) GHG emissions	Planet—Protecting Our Planet; Climate Change Pages 58, 59 Metrics —People and Planet Data and Metrics Page 86
305-3	Other indirect (Scope 3) GHG emissions	Planet—Protecting Our Planet; Climate Change Pages 58, 59 Metrics—People and Planet Data and Metrics Page 86
305-4	GHG emissions intensity	Planet—Protecting Our Planet; Climate Change Pages 58, 59 Metrics—People and Planet Data and Metrics Page 86
305-5	Reduction of GHG emissions	Planet—Protecting Our Planet; Climate Change Page 58, 59 Metrics—People and Planet Data and Metrics Page 86
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	Planet— Conventional Air Emissions Page 67 Metrics—Planet Data and Metrics Page 86
GRI 306: Waste
103-1, 2 and 3	Management approach—GRI 103	Planet—Waste All Sections Pages 63-64 https://www.avient.com/company/sustainability/planet/environmental-stewardship
306-1	Waste generation and significant waste-related impacts	Planet—Waste All Sections Pages 63-64
306-2	Management of significant waste-related impacts	Planet—Waste All Sections Pages 63-64
306-3	Waste generated	Planet—Waste All Sections Pages 63-64 Metrics—Planet Data and Metrics Page 86
306-4	Waste diverted from disposal	Planet—Waste All Sections Pages 63-64 Metrics— Planet Data and Metrics Page 86
306-5	Waste directed to disposal	Planet—Waste All Sections Pages 63-64 Metrics—Planet Data and Metrics Page 86
GRI 307: Environmental Compliance
103-1, 2 and 3	Management approach—GRI 103	People—Management Approach: EH&S Page 19 Products—Management Approach: Product Stewardship Page 51 Planet—Protecting Our Planet Page 58 Avient 2022 Annual Report—Form 10-K Pages 6-7 https://www.avient.com/company/sustainability/planet/environmental-stewardship
307-1	Non-compliance with environmental laws and regulations	Products—Management Approach: Product Stewardship Page 51 Avient 2022 Annual Report—Form 10-K Pages 6-7
GRI 308: Supplier Environmental Assessment
103-1, 2 and 3	Management approach—GRI 103	Products—Management Approach: Supplier Collaboration Page 54 Supplier Code of Conduct
308-1	New suppliers that were screened using environmental criteria	Products—Management Approach: Supplier Collaboration Page 54
308-2	Negative environmental impacts in the supply chain and actions taken	Products—Management Approach: Supplier Collaboration Page 54
Social Topic Disclosures
GRI 401: Employment
103-1, 2 and 3	Management approach—GRI 103	People—Management Approach: Training and Development; Page 24; Diversity & Inclusion: Leading from the Top Page 26; and Management Approach: Diversity & Inclusion
401-1	New employee hires and employee turnover	People—Workforce Demographics page 31 We hired 1,529 new associates in 2022.
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 Pages 32, 34
401-3	Parental leave	People—Health and Wellness Page 34
GRI 403: Occupational Health & Safety
103-1, 2 and 3	Management approach—GRI 103	People—Management Approach: EH&S Page 19 Avient 2022 Annual Report—Form 10-K Pages 5-7 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 Page 19 People—Occupational Safety & Health Page 21 Avient 2021 Annual Report—Form 10-K 6-7 https://www.avient.com/company/sustainability/planet/environmental-stewardship
403-2	Hazard identification, risk assessment, and incident investigation	People—Management Approach: EH&S Page 19 https://www.avient.com/company/sustainability/planet/environmental-stewardship
403-3	Occupational health services	People—Occupational Safety & Health Page 21
403-4	Worker participation, consultation, and communication on occupational health and safety	People—Management Approach: EH&S Page 19 https://www.avient.com/company/sustainability/planet/environmental-stewardship
403-5	Worker training on occupational health and safety	People—Management Approach: EH&S; Management Approach: Training and Development Pages 19, 24
403-6	Promotion of worker health	People—Occupational Safety & Health; Health and Wellness Pages 21,34
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	People—Management Approach: EH&S Page 19 Products—Management Approach: Product Stewardship; Management Approach: Supplier Collaboration Pages 51, 54 Avient 2022 Annual Report—Form 10-K Pages 5-7 https://www.avient.com/company/sustainability/planet/environmental-stewardship
403-8	Workers covered by an occupational health and safety management system	People—Management Approach: EH&S Page 19 Avient 2022 Annual Report—Form 10-K Pages 5-7
403-9	Work-related injuries	People—Management Approach: EH&S Page 19 Avient 2022 Annual Report—Form 10-K Pages 5-7 Metrics—People and Planet Data and Metrics Pages 84-85
403-10	Work-related ill health	People—Management Approach: EH&S Page 19 Avient 2022 Annual Report—Form 10-K Pages 5-7 Metrics—People and Planet Data and Metrics Pages 84-85
GRI 404: Training & Education
10-1, 2 and 3	Management approach—GRI 103	People—Management Approach: Training and Development Page 24
404-1	Average hours of training per year per employee	People—Career Training and Performance Feedback Pages 24,25 In 2022, associates received 142,000 hours of training through a variety of delivery methods. Some 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—Career Training and Performance Feedback Page 35
404-3	Percentage of employees receiving regular performance and career development reviews	People—Career Training and Performance Feedback Page 35
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 Pages 26, 31
405-1	Diversity of governance bodies and employees	People—Workforce Demographics; Diversity and Inclusion: Leading from the Top Pages 26, 31
GRI 406: Non-discrimination
103-1, 2 and 3	Management approach—GRI 103	People—Management Approach: Diversity & Inclusion Page 27
406-1	Incidents of discrimination and corrective actions taken	People-Management Approach: Training and Development; Management Approach: Diversity & Inclusion Pages 24, 27 As outlined in our Code of Conduct, Avient has no tolerance for discrimination or harassment of any kind based on racial, religious, sexual or ethnic differences or on any other legally protected characteristics. Allegations of discrimination or harassment are promptly investigated, and appropriate corrective action is taken for any violations of this ethical standard.
GRI 407: Freedom of Association and Collective Bargaining
103-1, 2 and 3	Management approach—GRI 103	Products—Management Approach: Supplier Collaboration Page 54 Avient's Position on Human Rights Page 33 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 page 54 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 Page 54 Avient's Position on Human Rights Page 33 Supplier Code of Conduct
408-1	Operations and suppliers at significant risk for incidents of child labor	Products—Management Approach: Supplier Collaboration Page 54 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 Page 54 Avient's Position on Human Rights Page 33 Supplier Code of Conduct
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Products—Management Approach: Supplier Collaboration Page 54 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 Page 77
GRI 413: Local Communities
413-1	Operations with local community engagement, impact assessments, and development programs	Planet—Community Service; Community Engagement Page 69
413-2	Operations with significant actual and potential negative impacts on local communities	Planet—Community Service; Community Engagement Page 69 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 Page 54 Supplier Code of Conduct
414-1	New suppliers that were screened using social criteria	Products—Management Approach: Supplier Collaboration Page 54
414-2	Negative social impacts in the supply chain and actions taken	Products—Management Approach: Supplier Collaboration Page 54
GRI 415: Public Policy
415-1	Political contributions	Planet—Political Contributions Page 69
GRI 416: Customer Health and Safety
103-1, 2 and 3	Management approach—GRI 103	Products—Management Approach: Product Stewardship Page 51
416-1	Assessment of the health and safety impacts of product and service categories	Products—Management Approach: Product Stewardship Page 51
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Products—Management Approach: Product Stewardship Page 51
GRI 417: Marketing and Labeling
103-1, 2 and 3	Management approach—GRI 103	Products—Management Approach: Product Stewardship Page 51
417-1	Requirements for product and service information and labeling	Products—Management Approach: Product Stewardship Page 51
417-2	Incidents of non-compliance concerning product and service information and labeling	Products—Management Approach: Product Stewardship Page 51
417-3	Incidents of non-compliance concerning marketing communications	Products—Management Approach: Product Stewardship Page 51
GRI 418: Customer Privacy
103-1, 2 and 3	Management approach—GRI 103	People—Security Page 23
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	There have been zero 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	To our knowledge, within Avient's operations, there is material compliance to all applicable laws and regulations in the social and economic areas.