Personal Values INTEG IT Y R SP ECT H O N E S T Y Core Values COLLABO E X EL LE NCE INNOVATION OUR CULTURE 1 Annual Report | 2022 Dear Avient Shareholders, 2022 was a challenging year but also one filled with significant accomplishments that we look back on with a great sense of pride. Many customers cited these factors and declining consumer sentiment as the driving forces behind their reduced demand outlooks and lower orders in the second half of the year. A qualitative analysis is performed by assessing certain trends and factors, including projected market outlook and growth rates, forecasted and actual sales and operating profit margins, discount rates, industry data, and other relevant qualitative factors.

Who We Are Personal Values INTEG IT Y R SP ECT H O N E S T Y Core Values COLLABO IO E X C LL ENCE INNOVATION Sustainability Report | 2019 7 What We Do: Material Science Avient’s vision is to create specialized and sustainable material solutions that transform customer challenges into opportunities, bringing new products to life for a better world. We were very pleased to again be recognized for our Board diversity by 2020 Women on Boards, with 30% of our Board being women. 20202020 2 0 % B Y 2 0 2 0 W E N O N B O A R D AVERAGE TENURE 6.5 years AVERAGE AGE 60 GENDER DIVERSITY 30% women “Avient fully understands and values the responsibility of creating a sustainable global business.

Who We Are Personal Values INTEG IT Y R SP ECT H O N E S T Y Core Values COLLABO IO E X C LL ENCE INNOVATION Sustainability Report | 2019 7 What We Do: Material Science Avient’s vision is to create specialized and sustainable material solutions that transform customer challenges into opportunities, bringing new products to life for a better world. We were very pleased to again be recognized for our Board diversity by 2020 Women on Boards, with 30% of our Board being women. 20202020 2 0 % B Y 2 0 2 0 W E N O N B O A R D AVERAGE TENURE 6.5 years AVERAGE AGE 60 GENDER DIVERSITY 30% women “Avient fully understands and values the responsibility of creating a sustainable global business.

The Environmental, Health and Safety Committee periodically reviews with management the significff ant risks or exposures facff ed by PolyOne relating to safetff y, health, environmental, security and product stewardship standards and practices. Environmental, Health and Safetff y Committee – Primary Responsibilities and Requirements • The Environmental, Health and Safety Committee exercises oversight with respect to our environmental, health, safety, security and product stewardship policies and practices and our compliance with related laws and regulations MEETINGS IN 2016: 2 G.J. y) “Perforff mance Unit” means a bookkeeping entry awarded pursuant to Section 8 of this Plan that records a unit equivalent to $1.00 or such other value as is determined by the Compensation Committee.

A qualitative analysis is performed by assessing certain trends and factors, including projected market outlook and growth rates, forecasted and actual sales and operating profit margins, discount rates, industry data, and other relevant qualitative factors. A qualitative analysis is performed by assessing certain trends and factors, including projected market outlook and growth rates, forecasted and actual sales, discount rates, industry data, and other relevant qualitative factors.

Personal Values INTEG IT Y R SP ECT H O N E S T Y Core Values COLLABO E X EL LE NCE INNOVATION OUR CULTURE 1 Annual Report | 2021 2 0 2 1 Dear Avient Shareholders, 2021 was our first full year as Avient Corporation. The fair value of the reporting unit is based on a number of subjective factors including: (a) appropriate consideration of valuation approaches, (b) the consideration of our business outlook and (c) weighted average cost of capital (discount rate), growth rates and market multiples for our estimated cash flows

Such process and guidance are fully integrated in our financial planning, which outlook can span from short term to long term.

Skills/Experience Ab er na th y Fe ar on Go ff Gr ee Je lli so Li M in k Ni co la s Pa tt er so Pr ee te Ve rd ui W ul fs oh Financial Knowledge of finance or financial reporting; experience with debt/capital market transactions and/or mergers and acquisitions l l l l l l l l l International Experience doing business internationally or focused on international issues and operations and exposure to markets, economies, and cultures outside the U.S. y) “Performance Unit” means a bookkeeping entry awarded pursuant to Section 8 of this Plan that records a unit equivalent to $1.00 or such other value as is determined by the Compensation Committee. i) Subject to adjustment as provided in Section 12 of this Plan and the share counting rules set forth in Section 3(b) of this Plan, the number of Common Shares available under this Plan for (A) Option Rights or Appreciation Rights, (B) Restricted Stock, (C) Restricted Stock Units, (D) Performance Shares or Performance Units, (E) awards to non- employee Directors contemplated by Section 9 of this Plan, (F) awards contemplated by Section 10 of this Plan, or (G) dividend equivalents, will not exceed in the aggregate (x) 5,000,000 Common Shares (consisting of 2,500,000 Common Shares that were approved by the Company's shareholders in 2020 and 2,500,000 Common Shares to be approved by the Company's shareholders in 2023) plus (y) the Common Shares that are subject to awards granted under this Plan or the Predecessor Plans that are added (or added back, as applicable) to the aggregate number of Common Shares available under this Section 3(a)(i) pursuant to the share counting rules of this Plan.

Such process and guidance are fully integrated in our financial planning, which outlook can span from short term to long term.

  • The fair value of the reporting unit is based on a number of subjective factors including: (a) appropriate consideration of valuation approaches, (b) the consideration of our business outlook for fiscal 2018 and beyond and (c) weighted average cost of capital (discount rate), growth rates and market multiples for our estimated cash flows