The Seller’s right to damages remains hereby unaffected and the application of Section 1971 of the Civil Code is hereby excluded. In no event shall Seller be liable for any damages and/or costs due to delay in delivery. The application of Sections 1765 and 1798 to 1800 of the Civil Code is hereby expressly excluded.

Policies & Procedures Policies & Procedures Policies & Procedures

Policies & Procedures Policies & Procedures Policies & Procedures

The parties agree that Seller need not further object to any specific terms and conditions set by Buyer; such failure to object to Buyer’s specific terms and conditions is not an acceptance of any such terms and conditions. Late payments will bear the statutory commercial interest (handelsrente) on the basis of Section 6:119a Dutch Civil Code (“DCC”). In no event shall Seller be liable for any damages and/or costs due to delay in delivery.

Policies & Procedures Policies & Procedures Policies & Procedures

We may incur substantial costs, including fines, criminal or civil sanctions, damages, and remediation costs, or experience interruptions in our operations for violations of these laws. 9 AVIENT CORPORATION Electricity, fuel, logistics and raw material availability and costs could cause volatility in our results. Following the rulings, the parties to the litigation agreed to settle all claims regarding past environmental costs incurred at the site. CONTROLS AND PROCEDURES Disclosure controls and procedures Avient’s management, with the participation of the Chief Executive Officer and the Chief Financial Officer, has evaluated the effectiveness of the design and operation of Avient’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of December 31, 2023.

General Purposes The general purposes of the Committee are to: • Develop the Company’s overall executive compensation philosophy and objectives; • Discharge the Board’s responsibilities relating to compensation of the Company’s executive officers and, further, to assist the Board in the discharge of its fiduciary responsibilities with regard to establishment of policies governing, and the implementation of, all aspects of remuneration throughout the Company, including benefits and perquisites of executive officers of the Company and any other employees designated by the Committee as key employees of the Company and its subsidiaries; • Discharge similar responsibilities with respect to the remuneration of non-employee directors; • Review and discuss with management the Company’s disclosures in the Compensation Discussion and Analysis (the “CD&A”) required by rules and regulations of the Securities and Exchange Commission (the “SEC”) and recommend to the Board whether the CD&A should be included in the Company’s proxy statement or other applicable SEC filings; • Prepare a Compensation Committee Report for inclusion in the Company’s applicable filings with the SEC that complies with the rules and regulations of the SEC; and • Provide policy guidance and oversight on significant human resource policies and practices. Duties and Responsibilities The Committee will: Executive Compensation and Incentives. • Develop and maintain a competitive executive compensation program in order to attract and retain qualified executives and to provide incentives to management that reward pay for performance in attaining the Company’s goals and objectives. 2 • Review and approve a peer group of companies to be used for marketplace trend analysis and to assess the competitiveness of the Company’s total compensation opportunities for executive officers. • Review and approve corporate goals and objectives relevant to the Chief Executive Officer’s compensation; in conjunction with the evaluation conducted by the Board as described in the Company’s Corporate Governance Guidelines, evaluate the Chief Executive Officer’s performance in light of these goals and objectives; and determine and approve (or determine and approve, and recommend to the independent members of the Board for their determination and approval) the Chief Executive Officer’s compensation level based on this evaluation and comparable market data provided by the independent compensation consultant. • In determining the long-term incentive component of the Chief Executive Officer’s compensation, consider the Company’s performance and relative shareholder return, the value of similar incentive awards to chief executive officers at comparable companies, and the awards given to the Chief Executive Officer in the past. • Review and approve the compensation of other executive officers of the Company, including benefits and perquisites, taking into consideration the Company’s performance, comparable market data, the performance of each executive officer, and such other factors as may, in the Committee’s discretion, be appropriate. • In evaluating and making recommendations regarding, or determining and approving, executive compensation, the Committee shall consider the results of the most recent shareholder advisory vote on executive compensation (“Say on Pay Vote”) required by Section 14A of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). • With respect to incentive compensation plans and equity-based plans: • Make recommendations to the Board with respect to the approval of incentive compensation plans for executive officers and all equity-based plans. • Review and approve equity-based grants and awards, including long-term incentive plan awards, to officers, senior managers, key employees, and other employees of the Company and its subsidiaries under the Company’s equity-based plans. • Review and approve the performance criteria, target awards, payout criteria and like items for the Company’s annual incentive and long-term incentive compensation plans. • Review and approve (a) attainment levels under the Company’s annual incentive plan; (b) payments to executive officers of the Company under the annual incentive plan; and (c) payments to officers, senior managers and employees of the Company under the Company’s long-term incentive compensation plans. • Administer the Company’s equity-based incentive compensation plans and other plans adopted by the Board that contemplate administration by the Committee. • Review and approve special bonuses and/or other awards to executive officers on a case-by- case basis for outstanding performance. • Review and approve the terms of all employment agreements, management continuity agreements and change in control agreements for elected officers. 3 Non-employee Director Compensation. • Review the compensation of non-employee directors and make recommendations to the Board regarding changes to existing compensation levels. • Perform administrative functions with respect to the compensation of non-employee directors, including interpreting existing policy. • Review and approve (or approve and recommend to the Board for its approval) equity-based grants and awards to non-employee directors under the Company’s equity-based plans. Independence Assessment of Outside Advisers • The Committee may select a compensation consultant, legal counsel or other adviser to the Committee or receive advice from a compensation consultant, legal counsel or other adviser (other than in-house legal counsel or any compensation consultant, legal counsel or other adviser whose role is limited to the following activities for which no disclosure would be required under Item 407(e)(3)(iii) of Regulation S-K: consulting on any broad-based plan that does not discriminate in scope, terms, or operation, in favor of executive officers or directors of the Company, and that is available generally to all salaried employees; or providing information that either is not customized for a particular company or that is customized based on parameters that are not developed by the compensation consultant, and about which the compensation consultant does not provide advice) only after taking into consideration all factors relevant to that person’s independence from management, including the following: • the provision of other services to the Company by the employer of the compensation consultant, legal counsel or other adviser; 5 • the amount of fees received from the Company by the employer of the compensation consultant, legal counsel or other adviser, as a percentage of the total revenue of the employer of the compensation consultant, legal counsel or other adviser; • the policies and procedures of the employer of the compensation consultant, legal counsel or other adviser that are designed to prevent conflicts of interest; • any business or personal relationship of the compensation consultant, legal counsel or other adviser with a member of the Committee; • any stock of the Company owned by the compensation consultant, legal counsel or other adviser; and • any business or personal relationship of the compensation consultant, legal counsel, other adviser or the employer of the adviser with an executive officer of the Company. • The Committee shall evaluate whether any compensation consultant retained or to be retained by it has any conflict of interest in accordance with Item 407(e)(3)(iv) of Regulation S-K.

We may incur substantial costs, including fines, damages, criminal or civil sanctions, remediation costs or experience interruptions in our operations for violations of these laws. Brampton, Ontario, Canada (4) 8. CONTROLS AND PROCEDURES Disclosure controls and procedures PolyOne’s management, with the participation of the Chief Executive Officer and the Chief Financial Officer, has evaluated the effectiveness of the design and operation of PolyOne’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934) as of December 31, 2012.

We may incur substantial costs, including fines, criminal or civil sanctions, damages, remediation costs or experience interruptions in our operations for violations of these laws. Orangeville, Ontario, 7. Brampton, Ontario, 10.

General Purposes The general purposes of the Committee are to: • Oversee the Company’s overall executive compensation philosophy and objectives; • Discharge the Board’s responsibilities relating to compensation of the Company’s executive officers (for purposes of this Charter, “executive officers” means the Company’s Section 16 “officers” as defined under Rule 16a-1(f) under the Securities Exchange Act of 1934, as amended); • Assist the Board in the discharge of its fiduciary responsibilities with regard to establishment of policies governing, and the implementation of, all aspects of executive officer compensation throughout the Company, including benefits and perquisites, and compensation for any other employees designated by the Committee for such purposes; • Discharge similar responsibilities with respect to the compensation of non-employee directors; • Review and discuss with management the Company’s disclosures in the Compensation Discussion and Analysis (the “CD&A”) required by rules and regulations of the Securities and Exchange Commission (the “SEC”) and recommend to the Board whether the CD&A should be included in the Company’s proxy statement or other applicable SEC filings; • Prepare a Compensation Committee Report for inclusion in the Company’s applicable filings with the SEC that complies with the rules and regulations of the SEC; and • Provide policy guidance and oversight on significant human resource policies and practices. 2 Duties and Responsibilities The Committee will: Executive Compensation and Incentives. • Oversee and maintain a competitive executive officer compensation program in order to attract and retain qualified executives and to provide incentives to executive officers that reward pay for performance in attaining the Company’s goals and objectives. • Review and approve a peer group of companies to be used for marketplace trend analysis and to assess the competitiveness of the Company’s total compensation opportunities for executive officers. • Review and approve corporate goals and objectives relevant to the Chief Executive Officer’s compensation; in conjunction with the evaluation conducted by the Board as described in the Company’s Corporate Governance Guidelines, evaluate the Chief Executive Officer’s performance in light of these goals and objectives; and determine and approve (or determine and approve, and recommend to the independent members of the Board for their determination and approval) the Chief Executive Officer’s compensation level based on this evaluation and comparable market data provided by an independent compensation consultant. • In determining the long-term incentive component of the Chief Executive Officer’s compensation, consider the Company’s performance and relative shareholder return, the value of similar incentive awards to chief executive officers at comparable companies, and the awards given to the Chief Executive Officer in the past. • Review and approve the compensation of other executive officers of the Company, including benefits and perquisites, taking into consideration the Company’s performance, comparable market data, the performance of each executive officer, and such other factors as may, in the Committee’s discretion, be appropriate. • In evaluating and making recommendations regarding, or determining and approving, executive compensation, the Committee shall consider the results of the most recent shareholder advisory vote on executive compensation (“Say on Pay Vote”) required by Section 14A of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). • With respect to incentive compensation plans and equity-based plans: • Make recommendations to the Board with respect to the approval of incentive compensation plans for executive officers and all equity-based plans. • Review and approve equity-based grants and awards, including long-term incentive plan awards, to officers, senior managers, key employees, and other employees of the Company and its subsidiaries under the Company’s equity-based plans. • Review and approve the performance criteria, target awards, payout criteria and like items for the Company’s long-term incentive compensation plans. • Review and approve (a) attainment levels for executive officers under the Company’s annual incentive plan; (b) payments to executive officers under the annual incentive plan; and (c) payments to executive officers under the Company’s long-term incentive compensation plans. • Administer the Company’s equity-based incentive compensation plans and other plans 3 adopted by the Board that contemplate administration by the Committee. • Review and approve special bonuses and/or other awards to executive officers on a case-by- case basis for outstanding performance. • Review and approve the terms of all employment agreements, management continuity agreements and change in control agreements for elected officers. Independence Assessment of Outside Advisers • The Committee may select a compensation consultant, legal counsel or other adviser to the Committee or receive advice from a compensation consultant, legal counsel or other adviser (other than in-house legal counsel or any compensation consultant, legal counsel or other adviser whose role is limited to the following activities for which no disclosure would be required under Item 407(e)(3)(iii) of Regulation S-K: consulting on any broad-based plan that does not discriminate in scope, terms, or operation, in favor of executive officers or directors of the Company, and that is available generally to all salaried employees; or providing information that either is not customized for a particular company or that is customized based on parameters that are not developed by the compensation consultant, and about which the compensation consultant does not provide advice) only after taking into consideration all factors relevant to that person’s independence from management, including the following: 5 • the provision of other services to the Company by the employer of the compensation consultant, legal counsel or other adviser; • the amount of fees received from the Company by the employer of the compensation consultant, legal counsel or other adviser, as a percentage of the total revenue of the employer of the compensation consultant, legal counsel or other adviser; • the policies and procedures of the employer of the compensation consultant, legal counsel or other adviser that are designed to prevent conflicts of interest; • any business or personal relationship of the compensation consultant, legal counsel or other adviser with a member of the Committee; • any stock of the Company owned by the compensation consultant, legal counsel or other adviser; and • any business or personal relationship of the compensation consultant, legal counsel, other adviser or the employer of the adviser with an executive officer of the Company. • The Committee shall evaluate whether any compensation consultant retained or to be retained by it has any conflict of interest in accordance with Item 407(e)(3)(iv) of Regulation S-K.