Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. The APM Acquisition was accounted for under the acquisition method of accounting in accordance with FASB ASC Topic 805. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE None.

Director Responsibilities The members of the Board serve as representatives for and are accountable to the Company’s shareholders. Director Responsibilities The members of the Board serve as representatives for and are accountable to the Company’s shareholders. Access to Management and Independent Advisors 4.

Director Responsibilities The members of the Board serve as representatives for and are accountable to the Company’s shareholders. The Board has oversight responsibility of management. Access to Management and Independent Advisors The Board has access to management through Board and Committee meetings where operations and other senior management specified by the Chairman of the Board or Lead Director (as applicable), or the Chief Executive Officer are in regular attendance, and through presentations made by other members of management at those meetings.

General Manager, Color Europe, M.A. Vice President, Key Account Management, April 2007 to December 2011. CRIST Vice President, Key Account Management and Vice President of Asia RICHARD J.

He has comprehensive knowledge of financial accounting standards and extensive experience in financial statement preparation, corporate finance, corporate development, risk management and investor relations. Accounting Considerations. With consideration of the accounting treatment associated with an incentive plan design, management and the Compensation Committee may alter or modify the incentive award if the award (and the related accounting consequences) were to adversely affect our financial performance.

In Europe and the Americas, customers remain cautious and are managing inventory levels tightly while China’s re-opening is progressing at a measured pace,” said Jamie A. Beggs added, “We are focused on executing our long-term strategy while we manage in the downturn. Non-GAAP Financial Measures The Company uses both GAAP (generally accepted accounting principles) and non-GAAP financial measures.

For additional information, see “Critical Accounting Policies” included in Item 7, "Management’s Discussion and Analysis of Financial Condition and Results of Operations.” An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. SCHUERING Vice President, Global Key Account Management JAMES N.

Di Salvo is responsible for all aspects of the company’s capital structure, cash management, insurance and capital markets transactions, as well as Financial Planning and Analysis. Prior to joining Avient, he worked at Deloitte for 10 years, where he focused on leading audit teams and advising clients on SEC and technical accounting matters. Di Salvo has a Bachelor’s degree in Business Administration with a concentration in accounting from The Ohio State University in Columbus, Ohio, and is a certified public accountant.

Patterson Page 46 United States 67% Europe 17% Canada 11% Asia 5% United States 60% Europe 19% Canada 9% Asia 7% Latin America 5% Customer-Driven Globalization 2006 2011* *Pro forma for the acquisition of ColorMatrix • Differentiated by our consistent service and quality offerings globally • Invested in global account management organization to serve over 100 multinational key accounts Page 47 • Leverage technology development and best practices to better serve global customers • Drive global marketing strategies for growth with target customers & markets Formation of Global Segments in 2010 • Accelerate decision making and assure consistent execution of four pillar strategy for growth with target customers & markets Page 48 Recent Investment Activity • 67% of recent commercial additions are outside the U.S. • Capital projects heavily focused on enabling international growth �Greenfield Color facility in India�Greenfield Color facility in India �New TPE line in Brazil �Joint venture with E.A. �Focus areas of expansion in Eastern Europe, Russia, Asia, and South Africa �Megatrend toward lighter-weight packaging supports accelerated growth in barrier supports accelerated growth in barrier additive technologies • Gained foothold in Brazil through Specialty platform with acquisitions Page 50 Critical Imperatives • Focus on global key accounts, and continue investment in commercial resources supporting multinational accounts • Strengthen our presence in emerging markets• Strengthen our presence in emerging markets • Accelerate growth in Asia • Pursue appropriate acquisition opportunities Page 51 Page 52

Statement of independence, impartiality and competence Apex is an independent professional services company that specializes in Health, Safety, Social and Environmental management services including assurance with over 30 years history in providing these services. No member of the verification team has a business relationship with Avient, its Directors or Managers beyond that required of this assignment. Armstrong-Friberg, Lead Verifier Scott Johnston, Technical Reviewer ESG Program Manager Principal Consultant Apex Companies, LLC.