Senior management believes these measures are useful to investors because they allow for comparison to Avient's performance in prior periods without the effect of items that, by their nature, tend to obscure Avient's operating results due to the potential variability across periods based on timing, frequency and magnitude.

Senior management believes these measures are useful to investors because they allow for comparison to Avient's performance in prior periods without the effect of items that, by their nature, tend to obscure Avient's operating results due to the potential variability across periods based on timing, frequency and magnitude.

Senior management believes these measures are useful to investors because they allow for comparison to Avient's performance in prior periods without the effect of items that, by their nature, tend to obscure Avient's operating results due to the potential variability across periods based on timing, frequency and magnitude.

Senior management believes these measures are useful to investors because they allow for comparison to PolyOne's performance in prior periods without the effect of items that, by their nature, tend to obscure PolyOne's operating results due to the potential variability across periods based on timing, frequency and magnitude.

Senior management believes these measures are useful to investors because they allow for comparison to Avient's performance in prior periods without the effect of items that, by their nature, tend to obscure Avient's operating results due to the potential variability across periods based on timing, frequency and magnitude.

I am pleased to report adjusted earnings per share increased 38% to $0.51 for the second quarter representing an all-time high for PolyOne," said president and chief executive officer Robert M.

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The following relationships will not be considered to be material relationships that would impair a director’s independence: (i) If the director is, or has an immediate family member who is, a partner (general or limited) in, or a controlling stockholder, equity holder, executive officer, other employee, or director of, any organization to which the Company made, or from which the Company received, payments for property or services in the current or any of the past three fiscal years where the amount involved in such transaction in any such fiscal year was less than the greater of $1 million or 2% of the organization’s consolidated gross revenues for that year; (ii) If the director is, or has an immediate family member who is, a director or trustee of any organization to which the Company has made, or from which the Company has received payments for property or services, and the director (or his/her immediate family member) was not involved in the negotiations of the terms of the transaction, did not, to the extent applicable, provide any services directly to the Company, and did not receive any special benefits as a result of the transaction; or (iii) If the director, or an immediate family member of the director, serves as an officer, director or trustee of a foundation, university, charitable or other not-for-profit organization, and the Company’s discretionary charitable contributions to the organization, in the aggregate are less than the greater of $1 million or 2% of that organization’s latest publicly available annual consolidated gross revenues. The Board has delegated specific risk oversight responsibility to the committees of the Board as follows: (i) the Audit Committee oversees risks related to the Company’s financial statements, financial reporting processes, internal controls, information technology, and cybersecurity; (ii) the Compensation Committee oversees risks related to the Company’s compensation programs; (iii) the Governance and Corporate Responsibility Committee oversees risks related to the Company’s programs, policies, and practices related to certain sustainability and governance matters, including a review of the Company’s Sustainability Report; and (iv) the Environmental, Health and Safety Committee oversees risks related to safety, health, physical security, environmental, and product stewardship matters. The Board has delegated specific risk oversight responsibility to the committees of the Board as follows: (i) the Audit Committee oversees risks related to the Comp...

The following relationships will not be considered to be material relationships that would impair a director’s independence: (i) If the director is, or has an immediate family member who is, a partner (general or limited) in, or a controlling stockholder, equity holder, executive officer, other employee, or director of, any organization to which the Company made, or from which the Company received, payments for property or services in the current or any of the past three fiscal years where the amount involved in such transaction in any such fiscal year was less than the greater of $1 million or 2% of the organization’s consolidated gross revenues for that year; (ii) If the director is, or has an immediate family member who is, a director or trustee of any organization to which the Company has made, or from which the Company has received payments for property or services, and the director (or his/her immediate family member) was not involved in the negotiations of the terms of the transaction, did not, to the extent applicable, provide any services directly to the Company, and did not receive any special benefits as a result of the transaction; or (iii) If the director, or an immediate family member of the director, serves as an officer, director or trustee of a foundation, university, charitable or other not-for-profit organization, and the Company’s discretionary charitable contributions to the organization, in the aggregate are less than the greater of $1 million or 2% of that organization’s latest publicly available annual consolidated gross revenues. The Board administers its risk oversight function directly and through its committees. 8 The Board has delegated specific risk oversight responsibility to the committees of the Board as follows: (i) the Audit Committee oversees risks related to the Company’s financial statements, financial reporting processes, internal controls, information technology, and cybersecurity; (ii) the Compensation Committee oversees risks related to the Company’s compensation programs; (iii) the Governance and Corporate Responsibility Committee oversees risks related to the Company’s programs, policies, and practices related to certain sustainability and governance matters, including a review of reports on corporate responsibility and/or sustainability published by the Company; and (iv) the Environmental, Health and Safety Committee oversees risks related to safety, health, physical security, environmental, and product stewardship matters.

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