Buyer acknowledges that Seller has furnished to Buyer Safety Data Sheets, which include warnings together with safety and health information concerning the Product and/or the containers for such Product.

It is our opinion that Avient has established appropriate systems for the collection, aggregation and analysis of quantitative data for determination of these GHG emissions for the stated period and boundaries. Statement of independence, impartiality and competence Apex is an independent professional services company that specializes in Health, Safety, Social and Environmental management services including assurance with over 30 years history in providing these services. The verification team has extensive experience in conducting assurance over environmental, social, ethical and health and safety information, systems and processes, has over 20 years combined experience in this field and an excellent understanding of Apex’s standard methodology for the verification of greenhouse gas emissions data.

MINE SAFETY DISCLOSURES Not applicable. President and Chief Operating Officer, Ennis Traffic Safety Solutions (a traffic safety and infrastructure company) from June 2008 to July 2012. Environmental, Health and Safety 4.

Extensive environmental, health and safety laws and regulations impact our operations and assets. MINE SAFETY DISCLOSURES Not applicable. Environmental, Health and Safety 4.

Level of Assurance and Qualifications: • Limited • This verification used a materiality threshold of ±5% for aggregate errors in sampled data for each of the above indicators GHG Verification Methodology: Evidence-gathering procedures included, but were not limited to: • Interviews with relevant personnel of Avient and their consultant; • Review of documentary evidence produced by Avient; • Review of Avient data and information systems and methodology for collection, aggregation, analysis and review of information used to determine GHG emissions; and • Audit of sample of data used by Avient to determine GHG emissions. Statement of independence, impartiality and competence Apex is an independent professional services company that specializes in Health, Safety, Social and Environmental management services including assurance with over 30 years history in providing these services. The verification team has extensive experience in conducting assurance over environmental, social, ethical and health and safety information, systems and processes, has over 20 years combined experience in this field and an excellent understanding of Apex’s standard methodology for the verification of greenhouse gas emissions data.

We are better together through: Keeping Safety First — PolyOne and Clariant are both ACC Responsible Care® companies, and nothing is more important than the health, safety and well-being of our people. Avient Total Enterprise Value Pro forma for acquisition of Clariant Masterbatch business and tax payments associated with the PP&S divestiture per Company filings, resulting in a cash adjustment from the June 30, 2020 balance sheet of ~$1,520MM 2. Consensus EBITDA of $460M per Bloomberg Source: Capital IQ market data as of August 24, 2020 Median: 14.1x Median: 10.1x OUR VALUATION VERSUS PEERS Avient Specialty Formulators Other Chemical/Specialty Companies SUMMARY: WHY INVEST IN AVIENT?

Fire time to ignition is increased while heat release and fire spread are reduced, resulting in enhanced fire safety for life and property. STAYING COMPLIANT With an increasing demand for fire safety, new fire- related legislation and restrictions have become an expectation. Using Cesa Flame Retardants (FR) help ensure that today’s stringent building safety codes and other regulations are met.

This often involves food contact approvals that extend beyond the EU or the USA, and take into consideration specific regions or other food safety standards. Cesa™ & OnCap™ Anti-blocking Additives In order to prevent self-adhesion of plastic films or sheets, anti-blocking additives reduce the surface coefficient of friction by creating a slightly rougher or smoother surface. Cesa™ Stat Additives & OnCap™ Anti-static Additives Static charges that build up on the surface of plastic products can attract dust and dirt, cause sheets and film to cling, and cause stacked products to stick together.

We are better together through: Keeping Safety First — PolyOne and Clariant are both ACC Responsible Care® companies, and nothing is more important than the health, safety and well-being of our people. D is t. ) R P M P P G K W R F U L A V Y G C P IF F F M C H X L H U N E M N F O E E C L K R A S C L A S H C E G R A A LB Median: 5%Median: 3% Source: Peer data per Bloomberg market data as of February 5, 2021 Avient reflects 2021 estimated revenue of $4,100M and excludes one-time synergy capture CAPEX ($20M) Avient Specialty Formulators Other Chemical/Specialty Companies Free Cash Flow Conversion (1) 2021E (%) Being asset light helps us to generate strong free cash flow that is in line with specialty formulators. Free cash flow conversion calculated as (EBITDA – Capex) / EBITDA Median: 83% Median: 76% HIGH FREE CASH FLOW CONVERSION Avient reflects 2021 estimated EBITDA of $510M and excludes one-time synergy capture CAPEX ($20M) Source: Peer data per Bloomberg market data as of February 5, 2021 85 87 86 86 81 81 59 92 88 81 79 79 79 76 76 75 73 67 67 64 60 7 A vi en t P P G K W R R P M F U L A V Y G C P IF F F M C U N V R H X L E M N B N R E C L C E A S H F O E G R A H U N K R A S C L A L B Source: Peer data per Bloomberg market data as of February 5, 2021 Total Enterprise Value / 2021E EBITDA Our current valuation implies an EBITDA multiple that is significantly below specialty formulator peers and our historic valuations, when the company had considerable exposure to more cyclical and challenging end markets.

MINE SAFETY DISCLOSURES Not applicable. President and Chief Operating Officer, Ennis Traffic Safety Solutions (a traffic safety and infrastructure company) from June 2008 to July 2012. Environmental, Health and Safety 4.