For 14 POLYONE CORPORATION 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 JOHN V.

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.

Suppliers must keep a written accounting of all payments, including any gifts, meals, entertainment, or anything else of value, made on behalf of Avient. Accounting records should be available to Avient upon request. • Avoid conflicts of interest that involve business dealings with family members and close personal friends at Avient. Management Systems • Comply with all applicable legal and other requirements by implementing, when feasible, internationally recognized management systems. • Continuously improve performance by appropriately assessing risk and implementing mitigating measures.

Users will immediately report violations of this Policy to the User’s manager, an Avient Human Resources manager, or the IT Department. For example, Personal Data could be an individual’s Social Security Number (SSN), name, address, date of birth, tax identification number or equivalent, credit or debit card number, or financial account number. Personal Data additionally includes any non-Avient data of a private nature, such as login information for personal email, social media, or subscription service accounts, personal documents, and notes.

Kahler (16) Page 16 • Shifted sales compensation practices to drive value and margin expansion • Significantly upgraded and added sales, marketing, and From Volume to Value $2,622 $3,060 Sales ($ millions) 2006 2011PFadded sales, marketing, and technical resources • Expanded global cross-selling • Invested in training and tools 2006 2011PF 3.3% 6.8% 2006 2011PF Adjusted OI% ($ millions) 2006 2011PF 2006 2011PF Page 17 • Value pricing practices enabled by use of EVE tools • Shifting the basis of competition to specialization 1.5% 8.9% 2006 2011PF Specialty OI% Specialization Drives Margin Expansion 2006 2011PF 7.2% PPS OI% competition to specialization differentiates PolyOne as a value-added solutions provider • Redirecting our technology and marketing focus to the most attractive segments 2.6% 5.6% 2006 2011 POD OI% 5.5% 7.2% 2006 2011 2006 2011 2006 2011 Page 18 • Global key account management team focused on key markets and strategic OEMs • Drive growth in target markets through application development750 1,120 Total Commercial Employees 2007 – 2011 49% Increase Commercial Excellence – Recent Investments *Includes ColorMatrix through application development • Leverage breadth of solutions across all PolyOne platforms to identify innovative solutions for strategic OEMs and Tier 1 partners * 750 2007 2011 Sales Marketing R&D/Tech Page 19 5% 1% 0% 27% 2% 12% 4% Performance Dashboards Drive Execution 45% 26% 18% 5% 55% Page 20 53% Drivers of Customer Loyalty Customer Experience is Key to Customer Loyalty 53% Building Customer Loyalty n = 4,960 B2B customers of 24 companies Source: Corporate Executive Board Company and Brand Impact Product and Service Delivery Value-to- Price Ratio Customer Experience 19% 9% 9% 19% 19% 9% Page 21 • Continue to redirect our focus to more attractive segments and increase customer loyalty and retention • Leverage new commercial tools and investments to enable disciplined execution and accountability Critical Imperatives to enable disciplined execution and accountability • Position PolyOne as the differentiated value-added specialty solutions provider Drive improved mix in all segments and achieve margin and profitability growth Page 22 Page 23

An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE None. SCHUERING Vice President, Global Key Account Management JOHN V.

EH&S Management, Reporting & Auditing Recycle/Reuse and Waste Management Procedures Crisis Management Emergency Response Planning

Vice President, Key Account Management, April 2007 to December 2011. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE None.

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. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE None. SCHUERING Vice President, Global Key Account Management JAMES N.

The Audit Committee discusses with management our major financial risk exposures and the steps management has taken to monitor and control such exposures, including our risk assessment and risk management policies. 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.