https://www.avient.com/sites/default/files/2023-07/Avient-2022-Sustainability-Report.pdf
A majority of 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 Precautionar y Principle or approach
Avient 2022 Annual Report—Form 10-K
Page 8–12
102–12 External initiatives
About Us—Who We Are Page 12
People—Security, Becoming an Even Better Place to Work Page 23, Page 40
Products—Strategic Partnerships and Alliances Page 56
102–13 Membership of associations
Strategic Partnerships and Alliances Page 56
Alliance to End Plastic Waste
American Composites Manufacturers Association
Association of Plastic Recyclers (APR)
Operation Clean Sweep
PET Container Recycling Europe (PetCore)
Plastics Recyclers Europe (PRE)
RecyClass
Responsible Mica Initiative
The Microfibre Consortium (TMC)
UK Plastic Pact
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https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
GRI Standard Disclosure Title Avient Disclosures
General Disclosures
Strategy
102–14 Statement from senior decision-maker 2022 Sustainability Report—Message from the CEO Page 3
102–15 Key impacts, risks, and opportunities
Avient 2022 Annual Report—Form 10-K Page 7–12
Products—Innovation: Formulating for the Future Page 42
Ethics & Integrity
102–16 Values, principles, standards, and norms of behavior
About Us—Who We Are Page 12
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 Page 19
Avient 2022 Annual Report—Form 10-K Pages 13–14 & 69
Avient 2023 Proxy Statement—Pages 14–16
https://www.avient.com/investors/governance
102–20
Executive-level responsibility for economic, environmental, and
social topics
Performance—Board of Directors Governance Page 80
People—Management Approach: EH&S Page 19
People—Management Approach: Training and Development Page 24
People—Management Approach: Diversity & Inclusion Page 27
Products—Management Approach: Product Stewardship Page 51
Products—Management Approach: Supplier Collaboration Page 54
https://www.avient.com/investors/governance
102–22 Composition of the highest governance body and its committees
Avient 2022 Annual Report—Form 10-K Pages 13–14, & 69
Performance—Board of Directors Governance Page 80–81
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
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 80–81
Avient 2022 Annual Report—Form 10-K Pages 13–14 & 69
Avient 2023 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
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https://www.avient.com/sites/default/files/2023-03/2023%20Avient%20Bookmarked%20Proxy%20Statement%20-%20FINAL.pdf
https://www.avient.com/investors/governance
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
https://www.avient.com/sites/default/files/2023-03/2023%20Avient%20Bookmarked%20Proxy%20Statement%20-%20FINAL.pdf
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
https://www.avient.com/sites/default/files/2023-03/2023%20Avient%20Bookmarked%20Proxy%20Statement%20-%20FINAL.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/2023-03/Avient%20Annual%20Report%202022.pdf
https://www.avient.com/sites/default/files/2023-03/2023%20Avient%20Bookmarked%20Proxy%20Statement%20-%20FINAL.pdf
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2023-03/2023%20Avient%20Bookmarked%20Proxy%20Statement%20-%20FINAL.pdf
https://www.avient.com/sites/default/files/2023-03/2023%20Avient%20Bookmarked%20Proxy%20Statement%20-%20FINAL.pdf
https://www.avient.com/investors/governance
GRI Standard Disclosure Title Avient Disclosures
General Disclosures
Governance
102–29 Identifying and managing economic, environmental, and social impacts
Performance—Board of Directors Governance Page 80–81
People—Management Approach: EH&S Page 19
https://www.avient.com/investors/governance
102–30 Effectiveness of risk management processes
Performance—Enterprise Risk Management (ERM); Board of Directors Governance; 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—Enterprise Risk Management (ERM); Board of Directors Governance; Pages 79, 80
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 Remuneration Policies Avient 2023 Proxy Statement Pages 66–72, 75–84
102–36 Process for determining remuneration Avient 2023 Proxy Statement Pages 66–72
102–37 Stakeholders' involvement in remuneration 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 About Us—Engaging with Our Stakeholders Page 9
102–41 Collective bargaining agreements Workforce Demographics—Employee Representation Page 31
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 2022 Annual Report—Form 10-K Page 2–3
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.
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https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2023-03/2023%20Avient%20Bookmarked%20Proxy%20Statement%20-%20FINAL.pdf
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2023-03/2023%20Avient%20Bookmarked%20Proxy%20Statement%20-%20FINAL.pdf
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2023-03/2023%20Avient%20Bookmarked%20Proxy%20Statement%20-%20FINAL.pdf
https://www.avient.com/company/policies-and-governance/code-conduct
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
https://www.avient.com/sites/default/files/2023-03/2023%20Avient%20Bookmarked%20Proxy%20Statement%20-%20FINAL.pdf
https://www.avient.com/sites/default/files/2023-03/2023%20Avient%20Bookmarked%20Proxy%20Statement%20-%20FINAL.pdf
https://www.avient.com/sites/default/files/2023-03/2023%20Avient%20Bookmarked%20Proxy%20Statement%20-%20FINAL.pdf
https://www.avient.com/sites/default/files/2023-03/2023%20Avient%20Bookmarked%20Proxy%20Statement%20-%20FINAL.pdf
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
GRI Standard Disclosure Title Avient Disclosures
General Disclosures
Reporting Practice
102–47 List of material topics
People—Occupational Safety & Health; Management Approach: Training and Development; Management Approach:
Diversity & Inclusion Page 21, 24, 27
Products—Management Approach: Product Stewardship; Management Approach: Supplier Collaboration Page 51, 54
Planet—Reducing Emissions; Waste: Preventing, Minimizing, Eliminating Pages 61, 63
Performance Overview Page 74
102–48 Restatements of information EHS Metrics includes estimated full year performance of APM acquisition
102–49 Changes in reporting No change
102–50 Reporting period Januar y 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 Pages 18–19
201–2
Financial implications and other risks and opportunities due to climate
change
Avient 2022 Annual Report—Form 10-K Page 9–10
Performance—Enterprise Risk Management (ERM) Page 79
Planet—Climate Change, Energy and Greenhouse Gas (GHG) Emissions Page 59
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
Avient 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
Avient 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
Avient 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.
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 2022.