Avient Climate-related Scenario Analysis Summary SCOPE & TIME HORIZON AVIENT SCENARIO NET ZERO FUTURE PLEDGING PROGRESS STEADFAST POLICY CONVENTION 1.3-1.5°C 1.9-2.3°C 2.4-2.8°C TRANSITION RISK Net Zero Emissions Scenario Announced Pledges Scenario Stated Policies Scenario (IEA WEO 2021 1 scenarios) (NZE) | 1.4°C (APS) | 2.1°C (STEPS) | 2.6°C Emissions peak at 2050 and slowly decline through 2100 Emissions continue to rise beyond 2100 at slower rates Emissions continue to rise beyond 2100 at current rates BUSINESS IMPLICATIONS Increased transition risk: Business impacted by climate policies, carbon prices, market pressures and technological advancements Increased physical risk: Business impacted by direct damages and indirect discruption assocated with severe changes in climate driven weather events · Highly regulated policy environment · Moderate policy regulation · Few changes to current policy settings · Ambitious; net zero commitments achieved at most all levels · Government commitments and National Determined Contributions are achieved · Not all stated commitments are achieved · Improved air pollution in advanced and emerging market & developing economies · Rising air pollution levels especially in emerging market and developing economies · Doubling of the frequency of extreme heat events by 2050 and 120% increase in intensity & rising air pollution levels especially in emerging market and developing economies · Expectation of signifcant capital allocation for innovative product design, energy efficiency investments, and clean electrification of operations · Additional levels of R&D investment will be required to contribute to and attain announced commitments. · Continued R&D investment in current initiatives is expected · Steep increases in advanced economies' carbon prices · Considerable increases in emerging economies' carbon prices · Some change in carbon prices · Declining fuel prices · Regional variability in fuel prices, though slight net increase · Rising fuel prices 1 International Energy Agency World Energy Outlook 2021 The following summarizes Avient's climate-related risks and opportunities analyzed across multiple scenarios, in alignment with the Task Force on Climate-Related Financial Disclosures (TCFD) framework. AEPW's mission is to develop, accelerate, and deploy solutions, catalyze public and private investment, and engage communities to help end plastic waste in the environment. Our diverse geographic footprint and identification of critical site redundancies moderately mitigates site-specific business interruption risk.

Avient forbids the use of any form of child labor in connection with Avient’s business. Avient respects our associates’ right to join or not join any lawful organization, including trade unions and works councils, and we are committed to complying with all applicable local and national laws pertaining to freedom of association and collective bargaining. We reserve the right to terminate the business relationship if a supplier fails to meet their obligations.

Both bio-based and recycled materials are beneficial in developing more sustainable products for eco-conscious consumers – a growing segment of buyers, as 78% of consumers value a sustainable lifestyle (NielsenIQ, 2023).  For example, regulations in food-contact applications include EU 10/2011 (Plastics Implementation Measures, Europe), National Standards (GB, China), and regulations established by the Food and Drug Administration (FDA, USA). Therefore, it takes more time and resources to develop economies of scale. 

The use of PCR material grades from the Borcycle™ M portfolio from Borealis in tandem with specifically developed formulations from the Avient OnColor™ portfolio can help achieve a desired color effect with low levels of colorant addition and good detectability in the sorting process  Plus, the color formulations have been specifically developed for use with PCR without disturbing detectability in the sorting process.  We supply services and products to customers around the globe through Borealis and two important joint ventures: Borouge (with the Abu Dhabi National Oil Company, or ADNOC, based in UAE); and Baystar™   (with TotalEnergies, based in the US). www.borealisgroup.com  | www.borealiseverminds.com 

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To provide guidance on ethical business conduct, the board has approved a code of business conduct and a code of ethics and communicated their requirements to everyone within Avient. Guidelines for ethical business conduct Avient is dedicated to conducting business ethically and with integrity, and our Position on Human Rights is part of our commitment to socially responsible business practices.

There is a national contract in place with a calibration service provider to conduct and standardize calibration at PolyOne North American plants. 3. The "owner" is the person or authority who originally developed the formulation. 6. During the development of a product, the bill of material, inspection plan, processing conditions, etc. are established.

The Guidelines recognize the importance of maintaining the flexibility to adapt corporate governance processes to the changing requirements of the business. Succession Planning and Management Development The Board regularly reviews succession planning for the Chief Executive Officer. The Company’s business is conducted by officers, managers and employees under the direction...

As we develop our ability to resolve issues and work as a team, we will help each other become more effective and confident, and we will create an inclusive and collaborative work environment. Personal information is any information that can be used to identify someone, such as: • Government-issued identification numbers, such as Social Security or national insurance numbers • Compensation information • Medical history • Performance records • Personal addresses and phone numbers Internet and Email Use Avient provides our associates with access to many forms of electronic media for business use. This Code has been developed within the framework of Avient’s values.

The United Nations Convention respecting Contracts for the International Sale of Goods shall not apply to sales under these Terms. 20. Where any number of days is prescribed, those days shall be reckoned exclusively of the first and inclusively of the last day unless the last day falls on a day which is not a business day, in which event the last day shall be the next succeeding business day. Where the day upon or by which any act is required to be performed is not a business day, the parties shall be deemed to have intended such act to be performed upon or by the next succeeding business day.