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https://www.avient.com/resource-center/knowledge-base/article/developing-your-esg-framework?rtype%5B0%5D=1164
For example, a 2022 Ernst & Young Global Corporate Reporting and Institutional Investor Survey found that 99% of investors value ESG metrics when making business decisions.
This was a drastic change from 2018, when only 32% of investors factored ESG metrics into their decisions.
https://www.avient.com/sites/default/files/2024-08/Avient 2023 Sustainability Report_6.pdf
HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Performance | Metrics | Index Sustainability Report | 2023 9 https://www.avient.com/company/sustainability/people/community-service https://www.avient.com/investors http://endplasticwaste.org/ Strong Foundation, Confident Future Avient Corporation was originally established as PolyOne Corporation in 2000 through the consolidation of two companies in the materials industry.
A majority of associates have full-time contracts. 102–9 Supply chain Avient 2023 Annual Report—Form 10-K Page 5 102–10 Significant changes to the organization and its supply chain Avient 2023 Annual Report—Form 10-K Page 18 102–11 Precautionary Principle or approach Avient 2023 Annual Report—Form 10-K Page 8–13 102–12 External initiatives About Us—Who We Are Page 11 People—Security, Becoming an Even Better Place to Work Page 22, Page 36 Products—Strategic Partnerships and Alliances Page 50 102–13 Membership of associations Strategic Partnerships and Alliances Page 50 Strategy 102–14 Statement from senior decision-maker 2023 Sustainability Report—Message from the CEO Page 3 102–15 Key impacts, risks, and opportunities Avient 2023 Annual Report—Form 10-K Page 8–13 Innovating for a Sustainable Future Page 38 Ethics & Integrity 102–16 Values, principles, standards, and norms of behavior About Us—Who We Are Page 11 Avient 2023 Annual Report—Our Vision; Our Culture; Our Sustainability Guiding Principle and Four Cornerstones 102–17 Mechanisms for advice and concerns about ethics Performance—Ethics Hotline and Reporting Page 69 HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Performance | Metrics | Index Sustainability Report | 2023 80 https://www.avient.com/products https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf GRI Standard Disclosure Title Avient Disclosures General Disclosures Governance 102–18 Governance structure Performance—Board of Directors Governance Page 71 People—Environmental, Health & Safety Page 18 Avient 2023 Annual Report—Form 10-K Pages 14–15 & 68 Avient 2024 Proxy Statement—Pages 14–15 https://www.avient.com/investors/governance 102–20 Executive-level responsibility for economic, environmental, and social topics Performance—Board of Directors Governance Page 71 People—Environmental, Health & Safety Page 18 People—Training and Development Page 23 People—Diversity & Inclusion Page 24 Products—Product Stewardship Page 45 Products—Supplier Collaboration Page 48 https://www.avient.com/investors/governance 102–22 Composition of the highest governance body and its committees Avient 2023 Annual Report—Form 10-K Pages 13–14, & 65 Performance—Board of Directors Governance Page 71 102–23 Chair of the highest governance body Avient 2024 Proxy Statement—Page 19 102–24 Nominating and selecting the highest governance body Performance—Board of Directors Governance Page 71 Avient 2023 Annual Report—Form 10-K Pages 13–14 Avient 2024 Proxy Statement—Page 16 https://www.avient.com/investors/governance 102–25 Conflicts of interest Performance—Board of Directors Governance Page 71 Avient 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 71 Avient 2023 Annual Report—Form 10-K Pages 13–14 & 65 Avient 2024 Proxy Statement—Pages 29–31 https://www.avient.com/investors/governance 102–27 Collective knowledge of highest governance body Performance—Board of Directors Governance Page 71 Avient 2024 Proxy Statement—Pages 14–16 102–28 Evaluating the highest governance body's performance Performance—Board of Directors Governance Page 71 Avient 2024 Proxy Statement—Pages 32–36 https://www.avient.com/investors/governance 102–29 Identifying and managing economic, environmental, and social impacts Performance—Board of Directors Governance Page 71 People—Environmental, Health & Safety Page 18 https://www.avient.com/investors/governance 102–30 Effectiveness of risk management processes Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71 Avient 2024 Proxy Statement—Pages 30–31 https://www.avient.com/investors/governance 102–31 Review of economic, environmental, and social topics Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71 Avient 2024 Proxy Statement—Pages 30–31, 34 https://www.avient.com/investors/governance HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Performance | Metrics | Index Sustainability Report | 2023 81 https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf https://www.avient.com/investors/governance https://www.avient.com/investors/governance https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf https://www.avient.com/investors/governance https://www.avient.com/company/policies-and-governance/code-conduct https://www.avient.com/investors/governance https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf https://www.avient.com/investors/governance https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf https://www.avient.com/investors/governance https://www.avient.com/investors/governance https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf https://www.avient.com/investors/governance https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf https://www.avient.com/investors/governance GRI Standard Disclosure Title Avient Disclosures General Disclosures Governance 102–32 Highest governance body's role in sustainability reporting Message from the Governance and Corporate Responsibility Committee Page 4 Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71 Avient 2024 Proxy Statement—Pages 30–31, 34 https://www.avient.com/investors/governance 102–33 Communicating critical concerns Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71 Avient 2024 Proxy Statement—Pages 30–31, 34 Avient Code of Conduct https://www.avient.com/investors/governance 102–34 Nature and total number of critical concerns Avient 2023 Annual Report—Form 10-K Pages 54–55 102–35 Remuneration Policies Avient 2024 Proxy Statement—Pages 49–57, 59–70 102–36 Process for determining remuneration Avient 2024 Proxy Statement—Pages 49–54 102–37 Stakeholders' involvement in remuneration Avient 2024 Proxy Statement—Pages 49–50 102–38 Annual total compensation ratio Avient 2024 Proxy Statement—Page 71 Stakeholder Engagement 102–40 List of stakeholder groups About Us—Engaging with Our Stakeholders Page 9 102–41 Collective bargaining agreements Workforce Demographics—Employee Representation Page 28 102–42 Identifying and selecting stakeholders About Us—Engaging with Our Stakeholders Page 9 102–43 Approach to stakeholder engagement About Us—Engaging with Our Stakeholders Page 9 102–44 Key topics and concerns raised About Us—Engaging with Our Stakeholders Page 9 Reporting Practice 102–45 Entities included in the consolidated financial statements Avient 2023 Annual Report—Form 10-K Pages 2–3 We operate in three reportable segments: (1) Color, Additives and Inks and (2) Specialty Engineered Materials 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.
Avient Code of Conduct https://www.avient.com/investors/governance GRI 206: Anti-Competitive Behavior 103–1, 2 and 3 Management approach—GRI 103 Avient 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 2023.
https://www.avient.com/sites/default/files/2024-08/Avient-2023-Sustainability-Report_5.pdf
HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Performance | Metrics | Index Sustainability Report | 2023 9 https://www.avient.com/company/sustainability/people/community-service https://www.avient.com/investors http://endplasticwaste.org/ Strong Foundation, Confident Future Avient Corporation was originally established as PolyOne Corporation in 2000 through the consolidation of two companies in the materials industry.
A majority of associates have full-time contracts. 102–9 Supply chain Avient 2023 Annual Report—Form 10-K Page 5 102–10 Significant changes to the organization and its supply chain Avient 2023 Annual Report—Form 10-K Page 18 102–11 Precautionary Principle or approach Avient 2023 Annual Report—Form 10-K Page 8–13 102–12 External initiatives About Us—Who We Are Page 11 People—Security, Becoming an Even Better Place to Work Page 22, Page 36 Products—Strategic Partnerships and Alliances Page 50 102–13 Membership of associations Strategic Partnerships and Alliances Page 50 Strategy 102–14 Statement from senior decision-maker 2023 Sustainability Report—Message from the CEO Page 3 102–15 Key impacts, risks, and opportunities Avient 2023 Annual Report—Form 10-K Page 8–13 Innovating for a Sustainable Future Page 38 Ethics & Integrity 102–16 Values, principles, standards, and norms of behavior About Us—Who We Are Page 11 Avient 2023 Annual Report—Our Vision; Our Culture; Our Sustainability Guiding Principle and Four Cornerstones 102–17 Mechanisms for advice and concerns about ethics Performance—Ethics Hotline and Reporting Page 69 HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Performance | Metrics | Index Sustainability Report | 2023 80 https://www.avient.com/products https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf GRI Standard Disclosure Title Avient Disclosures General Disclosures Governance 102–18 Governance structure Performance—Board of Directors Governance Page 71 People—Environmental, Health & Safety Page 18 Avient 2023 Annual Report—Form 10-K Pages 14–15 & 68 Avient 2024 Proxy Statement—Pages 14–15 https://www.avient.com/investors/governance 102–20 Executive-level responsibility for economic, environmental, and social topics Performance—Board of Directors Governance Page 71 People—Environmental, Health & Safety Page 18 People—Training and Development Page 23 People—Diversity & Inclusion Page 24 Products—Product Stewardship Page 45 Products—Supplier Collaboration Page 48 https://www.avient.com/investors/governance 102–22 Composition of the highest governance body and its committees Avient 2023 Annual Report—Form 10-K Pages 13–14, & 65 Performance—Board of Directors Governance Page 71 102–23 Chair of the highest governance body Avient 2024 Proxy Statement—Page 19 102–24 Nominating and selecting the highest governance body Performance—Board of Directors Governance Page 71 Avient 2023 Annual Report—Form 10-K Pages 13–14 Avient 2024 Proxy Statement—Page 16 https://www.avient.com/investors/governance 102–25 Conflicts of interest Performance—Board of Directors Governance Page 71 Avient 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 71 Avient 2023 Annual Report—Form 10-K Pages 13–14 & 65 Avient 2024 Proxy Statement—Pages 29–31 https://www.avient.com/investors/governance 102–27 Collective knowledge of highest governance body Performance—Board of Directors Governance Page 71 Avient 2024 Proxy Statement—Pages 14–16 102–28 Evaluating the highest governance body's performance Performance—Board of Directors Governance Page 71 Avient 2024 Proxy Statement—Pages 32–36 https://www.avient.com/investors/governance 102–29 Identifying and managing economic, environmental, and social impacts Performance—Board of Directors Governance Page 71 People—Environmental, Health & Safety Page 18 https://www.avient.com/investors/governance 102–30 Effectiveness of risk management processes Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71 Avient 2024 Proxy Statement—Pages 30–31 https://www.avient.com/investors/governance 102–31 Review of economic, environmental, and social topics Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71 Avient 2024 Proxy Statement—Pages 30–31, 34 https://www.avient.com/investors/governance HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Performance | Metrics | Index Sustainability Report | 2023 81 https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf https://www.avient.com/investors/governance https://www.avient.com/investors/governance https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf https://www.avient.com/investors/governance https://www.avient.com/company/policies-and-governance/code-conduct https://www.avient.com/investors/governance https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf https://www.avient.com/investors/governance https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf https://www.avient.com/investors/governance https://www.avient.com/investors/governance https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf https://www.avient.com/investors/governance https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf https://www.avient.com/investors/governance GRI Standard Disclosure Title Avient Disclosures General Disclosures Governance 102–32 Highest governance body's role in sustainability reporting Message from the Governance and Corporate Responsibility Committee Page 4 Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71 Avient 2024 Proxy Statement—Pages 30–31, 34 https://www.avient.com/investors/governance 102–33 Communicating critical concerns Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71 Avient 2024 Proxy Statement—Pages 30–31, 34 Avient Code of Conduct https://www.avient.com/investors/governance 102–34 Nature and total number of critical concerns Avient 2023 Annual Report—Form 10-K Pages 54–55 102–35 Remuneration Policies Avient 2024 Proxy Statement—Pages 49–57, 59–70 102–36 Process for determining remuneration Avient 2024 Proxy Statement—Pages 49–54 102–37 Stakeholders' involvement in remuneration Avient 2024 Proxy Statement—Pages 49–50 102–38 Annual total compensation ratio Avient 2024 Proxy Statement—Page 71 Stakeholder Engagement 102–40 List of stakeholder groups About Us—Engaging with Our Stakeholders Page 9 102–41 Collective bargaining agreements Workforce Demographics—Employee Representation Page 28 102–42 Identifying and selecting stakeholders About Us—Engaging with Our Stakeholders Page 9 102–43 Approach to stakeholder engagement About Us—Engaging with Our Stakeholders Page 9 102–44 Key topics and concerns raised About Us—Engaging with Our Stakeholders Page 9 Reporting Practice 102–45 Entities included in the consolidated financial statements Avient 2023 Annual Report—Form 10-K Pages 2–3 We operate in three reportable segments: (1) Color, Additives and Inks and (2) Specialty Engineered Materials 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.
Avient Code of Conduct https://www.avient.com/investors/governance GRI 206: Anti-Competitive Behavior 103–1, 2 and 3 Management approach—GRI 103 Avient 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 2023.
https://www.avient.com/investor-center/news/polyone-announces-full-year-and-fourth-quarter-2018-results
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https://www.avient.com/investor-center/news/polyone-announces-second-quarter-2019-results
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