https://www.avient.com/sites/default/files/2020-07/avient-abac-english-200720.pdf
subject= http://avient.ethicspoint.com 5 Quick Reference: ABAC DOs AND DON’Ts DO ✓ Know that Avient prohibits any form of bribery and corruption and does not allow facilitation payments ✓ Be familiar with applicable aspects of our ABAC Policies and communicate them to subordinates and third parties ✓ Ask questions if the Policies or actions required to be taken are unclear ✓ Promptly report violations or suspected violations to your supervisor, the Legal Department or the Ethics Hotline ✓ Know that “value” is not necessarily measured in monetary terms ✓ Know that bribes can include the following: • Cash and cash equivalents (gift cards or gift certificates) • Gifts, entertainment and hospitality where there is no clear business purpose or they are in excess of business needs • Payment of travel expenses or vacations • Paying a government official to ignore an applicable customs requirement or to accelerate a tax refund • Personal services, favors, and loans • Offers of employment or other benefits to a family member or friend of the individual who has influence • Political party and candidate contributions • Charitable donations and sponsorships • Other less obvious items include in-kind contributions, investment opportunities and favorable or steered subcontracts ✓ Know that the prohibition applies whether an item would benefit the individual directly or another person, such as a family member, friend or business associate ✓ Keep books, records, and accounts in reasonable detail, and accurately and fairly reflect the transaction ✓ Conduct due diligence on agents, distributors, and other third parties prior to engagement and during the relationship and obtain Legal Department approval ✓ Properly manage and monitor business activities conducted through third-parties DON’T x Offer, promise, pay, or authorize the payment of anything of value to any government official and/or private sector employees to help Avient obtain or keep business or secure some other improper business advantage.
This prohibition applies whether the offer or payment is made directly or through another person x Make misleading, incomplete, or false entries in Avient’s books and records x Ignore red flags when dealing with third parties HOME | TOC North America Global Headquarters Avon Lake, United States 33587 Walker Road Avon Lake, OH, United States 44012 Toll Free: +1 866 765 9663 Phone: +1 440 930 1000 Fax: +440 930 3064 Asia Pacific Regional Headquarters Shanghai, China 2F, Block C 200 Jinsu Road Pudong, 201206 Shanghai, China Telephone: +86 (0) 21 6028 4888 Fax: +86 (0) 21 6028 4999 South America Regional Headquarters Sao Paulo, Brazil Av.
Francisco Nakasato, 1700 13295-000 Itupeva Sao Paulo, Brazil Telephone: +55 11 4593 9200 Europe Regional Headquarters Pommerloch, Luxembourg 19 Route de Bastogne Pommerloch, Luxembourg, L-9638 Telephone: +352 269 050 35 Fax: +352 269 050 45 www.avient.com http://www.avient.com