Our Businesses

With multiple locations in Germany, China and the United States, the supplier needed to reduce the number of steps to save time and money – without sacrificing product quality or resistance to UV radiation.

In October, we divested our PP&S segment which consisted predominately of the legacy Geon® vinyl business for $775 million. Two months later in December, we announced an agreement to purchase Clariant’s Masterbatch Business, a landmark acquisition and a watershed moment for our Company. Restricted Stock Units.

Our Businesses

The Enterprise Risk Management (ERM) process is collaborative across Avient’s business and functions in order to identify Avient’s risks.

SCCertificateRebrandA4Portrait CERTIFICATE OF REGISTRATION This is to certify that the management system of: Fiber-Line, LLC Main Site: 280 Performance Drive SE Hickory North Carolina 28602 United States has been registered by Intertek as conforming to the requirements of: ISO 9001:2015 The management system is applicable to: Manufacture of textile components to cable manufacturers. Certificate Number: CERT-0116814 Initial Certification Date: 24 November 2010 Date of Certification Decision: 25 March 2024 Issuing Date: 25 March 2024 Valid Until: 31 March 2027 Calin Moldovean President, Business Assurance Intertek Testing Services NA, Inc. dba Intertek, 4700 Broadmoor SE Suite 200 Kentwood, Michigan 49512, United States In the issuance of this certificate, Intertek assumes no liability to any party other than to the Client, and then only in accordance with the agreed upon Certification Agreement.

AVIENT CORPORATION GROUP’S PUBLICATION OF UK TAX STRATEGY Introduction This document summarizes Avient Corporation and its worldwide affiliates’ (together “The Avient Group”) policy and approach to conducting United Kingdom (“UK”) tax affairs and managing tax risk. Approach of the Avient Group to governance and risk management of UK tax matters The Avient Group establishes internal financial policies requiring UK businesses to comply with all applicable UK tax laws and deploys an internal review process to ensure this policy is followed timely and accurately. Approach with Her Majesty’s Revenue and Customs (“HMRC”) The Avient Group is committed to: • promoting a professional, collaborative, open, and transparent relationship with HMRC • discussing business activities and transactions with significant tax implications with HMRC in a timely fashion • engaging in timely dialogue with HMRC to respond to queries and information requests to ensure that HMRC is aware of how issues are progressing • working proactively with HMRC to resolve all tax disputes, and • making appropriate disclosures in tax returns, reports, and correspondence submitted to HMRC.

Progress toward this goal is measured at the business unit and regional levels, and communicated globally. Garratt's 2023 Annual Incentive Program opportunities were based on both business-unit specific results and on consolidated Avient adjusted operating income results. Restricted Stock Units.

Progress toward this goal is measured at the business unit and regional levels, communicated globally, and linked to a number of recognition mechanisms. Leek, United Kingdom 22. Goodwill is assigned to each reporting unit, as this represents the lowest level that constitutes a business and is the level at which management regularly reviews the operating results.

Gain on sale of business Business acquisitions, net of cash acquired Proceeds from sale of businesses and other assets