Policies & Procedures Policies & Procedures Policies & Procedures

General Purposes The general purposes of the Committee are to: • Oversee the Company’s overall executive compensation philosophy and objectives to help ensure they provide appropriate motivation for corporate performance and increased shareholder value; and • Discharge the Board's responsibilities relating to the compensation of the Company’s executive officers and directors, as further discussed and described in this Charter (for purposes of this Charter, the term “executive officers” means the Company’s Section 16 officers pursuant to Rule 16a-1(f) under the Exchange Act) and other executive management of the Company as designated by the Committee. Oversee and maintain a competitive executive compensation program to attract and retain qualified executive officers and to provide incentives that reward pay for performance in attaining the Company’s goals and objectives Review and approve a peer group of companies to be used for marketplace trend analysis and to assess the competitiveness of the Company’s total compensation opportunities for executive officers. 2 • Review and approve corporate goals and objectives relevant to the Chief Executive Officer’s compensation; in conjunction with the evaluation conducted by the Board (including as described in the Company’s Corporate Governance Guidelines), evaluate the Chief Executive Officer’s performance annually in light of these goals and objectives; and determine and recommend to the independent members of the Board for their determination and approval the Chief Executive Officer’s compensation level based on this evaluation and considering comparable market data provided by an independent compensation consultant

Policies & Procedures Policies & Procedures Policies & Procedures

In many regions there are extensive rules governing materials and articles that may contact food. 

Modeled after FDA’s GMP requirements, these internal procedures include internal audit/reviews of all Avient’s manufacturing facilities involved in making products entering into food and/or drug markets including these elements: Good housekeeping procedures Good documentation procedures

We may incur substantial costs, including fines, criminal or civil sanctions, damages, remediation costs or experience interruptions in our operations for violations of these laws. Orangeville, Ontario, 5. Brampton, Ontario, 7.

We may incur substantial costs, including fines, criminal or civil sanctions, damages, remediation costs or experience interruptions in our operations for violations of these laws. Following the Court rulings, the parties to the litigation entered into settlement negotiations and agreed to settle all claims regarding past environmental costs incurred at the site. CONTROLS AND PROCEDURES Disclosure controls and procedures PolyOne’s management, with the participation of the Chief Executive Officer and the Chief Financial Officer, has evaluated the effectiveness of the design and operation of PolyOne’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934) as of December 31, 2013.

Policies & Procedures Policies & Procedures Policies & Procedures

We may incur substantial costs, including fines, damages, criminal or civil sanctions, remediation costs or experience interruptions in our operations for violations of these laws. Brampton, Ontario, Canada (4) 10. Orangeville, Ontario, Canada 12.

Describe any additional actions that were taken during the reporting period to achieve the plan's objectives Provide a public summary of the description of the additional action taken Yes Bis (2­ethylhexyl) Phtalate (DEHP) is a plasticizer and component in the manufacturing of pelletized plastic compounds, mostly for use in the manufacture of wire and cable insulation (wire jackets).  ON MOE TRA ­ Electronic Certification Statement Annual Report Certification Statement As of 30/04/2018, I, Robert Greenop, certify that I have read the reports on the toxic substance reduction plans for the toxic substances referred to below and am familiar with their contents, and to my knowledge the information contained in the reports is factually accurate and the reports comply with the Toxics Reduction Act, 2009 and Ontario Regulation 455/09 (General) made under that Act. I also acknowledge that the Toxics Reduction Act, 2009 and Ontario Regulation 455/09 provide the authority to the Director under the Act to make certain information as specified in subsection 27(5) of Ontario Regulation 455/09 available to the public.