| Recommended Disclosure | Avient Disclosures |
|---|---|
|
Governance |
|
|
Describe the board’s oversight of climate-related risks and opportunities |
Message from the Governance and Corporate Responsibility Committee Avient 2022 Proxy Statement Pages 31-32, 34 2021 CDP Climate Change Response—C1.1b
|
|
Describe management’s role in assessing and managing climate-related risks and opportunities |
People—Management Approach EH&S |
|
Strategy |
|
|
Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term |
2021 CDP Climate Change Response—C2.1, C2.2C, C2.3a, C2.4a |
|
Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning |
2021 CDP Climate Change Response—C2.5, C2.6 |
|
Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario |
2021 CDP Climate Change Response—C3.1a, C3.1g |
|
Risk Management |
|
|
Describe the organization’s processes for identifying and assessing climate-related risks |
2021 CDP Climate Change Response—C2.2, C2.2a, C2.2b |
|
Describe the organization’s processes for managing climate-related risks |
2021 Climate Change Response—C2.2, C2.2d |
|
Describe how processes for identifying, assessing and managing climate-related risks are integrated into the organization’s overall risk management |
2021 CDP Climate Change Response—C2.2, C3.1c |
|
Metrics & Targets |
|
|
Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process |
2021 CDP Climate Change Response—C6.1, C6.2, C6.3, C6.5 |
|
Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas emissions and the related risks |
Metrics and Index—People and Planet Data and Metrics Planet—Climate Change |
|
Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets |
Metrics and Index—People and Planet Data and Metrics 2021 CDP Climate Change Response—C4 |