For this reason, we have built an actively caring and attentive culture, where input on safety and health topics is encouraged and expected as a condition of employment. In support of this, we stress equality of opportunity for all qualified individuals in accordance with applicable laws, as outlined in our Equal Employment Opportunity Policy and Code of Conduct. More specifically, we engage with local communities to address identified topics, including sustainability, emergency preparedness, safety and environmental protection, and employment opportunities.

P O L Y O N E C O R P O R A T I O N 8 Additionally, our products used in housing, transportation and building and construction markets are impacted by changes in demand in these sectors, which may be significantly affected by changes in economic and other conditions such as gross domestic product levels, employment levels, demographic trends, legislative actions and consumer confidence. In addition to the matters regarding the environment described above and in Item 1 under the heading “Environmental, Health and Safety,” we are involved in various pending or threatened claims, lawsuits and administrative proceedings, all arising from the ordinary course of business concerning commercial, product liability, employment and environmental matters that seek remedies or damages. Note 10 — OTHER BALANCE SHEET LIABILITIES Other liabilities at December 31, 2011 and 2010 consist of the following: Accrued Expenses Non-current Liabilities December 31, December 31, (In millions) 2011 2010 2011 2010 Employment costs $ 82.0 $ 87.5 $ 21.7 $ 23.9 Environmental 12.0 16.2 64.2 71.2 Taxes 16.4 17.1 22.3 8.2 Pension and other post-employment benefits 7.3 8.3 — — Interest 8.3 7.8 — — Other 18.6 8.9 15.1 11.0 Total $144.6 $145.8 $123.3 $114.3 Note 11 — EMPLOYEE BENEFIT PLANS As discussed in Note 2, effective January 1, 2011, we changed our method of recognizing actuarial gains and losses for pension and other postretirement benefits for all of our defined benefit plans and have elected to immediately recognize actuarial gains and losses, after consideration of inventory capitalization, in our operating results in the year in which the gains or losses occur.

Walter Ripple Vice President of Sustainability A Few Highlights from 2023: dex The Avient Sustainability Promise • We will provide a safe workplace for our employees and will protect our communities by continuously improving our world-class environmental, health and safety performance. • We will put our customers first by helping them grow their businesses with innovative, safe and environmentally sound solutions following the principles of trust and environmental stewardship established in our groundbreaking No Surprises PledgeSM. • We will strive to minimize our environmental impact and maximize our conservation of the earth’s resources by using energy-efficient technologies, recycling more, reducing waste, continuously improving operating efficiencies and driving operational excellence. • We will create opportunity for our employees by growing our business, investing in world-class training and development, and making Avient the employer of choice. • We will be involved in the communities in which we operate by building closer relationships with charitable and public service organizations and encouraging our people’s engagement in local sustainability initiatives. • We will work collaboratively with our suppliers to lessen the environmental impact of logistics across our global supply chain. • We will build strong relationships with providers of leading-edge sustainable technologies. I’m proud of the impact we continue to make as an employer of choice for all in attracting, developing and engaging diverse and top talent.” More specifically, we engage with local communities to address identified topics, including sustainability, emergency preparedness, safety and environmental protection, and employment opportunities.

Walter Ripple Vice President of Sustainability A Few Highlights from 2023: dex The Avient Sustainability Promise • We will provide a safe workplace for our employees and will protect our communities by continuously improving our world-class environmental, health and safety performance. • We will put our customers first by helping them grow their businesses with innovative, safe and environmentally sound solutions following the principles of trust and environmental stewardship established in our groundbreaking No Surprises PledgeSM. • We will strive to minimize our environmental impact and maximize our conservation of the earth’s resources by using energy-efficient technologies, recycling more, reducing waste, continuously improving operating efficiencies and driving operational excellence. • We will create opportunity for our employees by growing our business, investing in world-class training and development, and making Avient the employer of choice. • We will be involved in the communities in which we operate by building closer relationships with charitable and public service organizations and encouraging our people’s engagement in local sustainability initiatives. • We will work collaboratively with our suppliers to lessen the environmental impact of logistics across our global supply chain. • We will build strong relationships with providers of leading-edge sustainable technologies. I’m proud of the impact we continue to make as an employer of choice for all in attracting, developing and engaging diverse and top talent.” More specifically, we engage with local communities to address identified topics, including sustainability, emergency preparedness, safety and environmental protection, and employment opportunities.

Based Participants Withholding No Right to Continued Employment Effective Date of the 2020 Plan Amendment and Termination of the 2020 Plan: EQUITY PLAN New Plan Benefits U.S.

Personal Information' means information relating to any person, including but not limited to: (i) information relating to the race, gender, sex, pregnancy, marital status, national, ethnic or social origin, colour, sexual orientation, age, physical or mental health, well-being, disability, religion, conscience, belief, culture, language and birth of the person; (ii) information relating to the education or the medical, financial, criminal or employment history of the person; (iii) information relating to the financial affairs of the person; (iv) credit card details and transactional data; (v) any identifying number, symbol, e-mail address, physical address, telephone number or other particular assignment to the person; (vi) biometric information about a person; (v) personal opinions, views and preferences of a person; (vii) correspondence sent by the person that is implicitly or explicitly of a private or confidential nature or further correspondence that would reveal the contents of the original correspondence; (viii) the views or opinions of another individual about the person; (ix) the name of the person if it appears with other personal information relating to the person or if the disclosure of the name itself would reveal information about the person; and (x) any other information which may be treated or defined as "personal information" in terms of any applicable laws, including Data Protection Legislation.

Additionally, our products used in housing, transportation and building and construction markets are impacted by changes in demand in these sectors, which may be significantly affected by changes in economic and other conditions such as gross domestic product levels, employment levels, demographic trends, legislative actions and consumer confidence. Note 10 — OTHER BALANCE SHEET LIABILITIES Other liabilities at December 31, 2012 and 2011 consist of the following: Accrued expenses and other liabilities Other non-current liabilities December 31, December 31, (In millions) 2012 2011 2012 2011 Employment costs $ 83.5 $ 82.0 $ 22.7 $ 21.7 Environmental 10.8 12.0 64.6 64.2 Taxes 17.8 19.2 31.7 21.3 Pension and other post-employment benefits 5.9 7.3 — — Accrued interest 8.0 8.3 — — Other 18.6 16.0 14.9 13.5 Total $ 144.6 $ 144.8 $ 133.9 $ 120.7 POLYONE CORPORATION 59 Note 11 — EMPLOYEE BENEFIT PLANS We immediately recognize mark-to-market actuarial gains and losses, after consideration of inventory capitalization, in our operating results in the year in which the gains or losses occur. Other Litigation — We are involved in various pending or threatened claims, lawsuits and administrative proceedings, all arising from the ordinary course of business concerning commercial, product liability, employment and environmental matters that seek remedies or damages.

In support of this, we stress equality of opportunity for all qualified individuals in accordance with applicable laws, as outlined in our Equal Employment Opportunity Policy and Code of Conduct. Decisions on hiring, promotion, development, compensation or advancement are based solely on a person’s qualifications, abilities, experience and performance, except where local law requires us to take actions to increase employment opportunities for a specific group. More specifically, we engage with local communities to address identified topics, including sustainability, emergency preparedness, safety and environmental protection, and employment opportunities.

For this reason, we have built an actively caring and attentive culture, where input on safety and health topics is encouraged and expected as a condition of employment. In support of this, we stress equality of opportunity for all qualified individuals in accordance with applicable laws, as outlined in our Equal Employment Opportunity Policy and Code of Conduct. Decisions on hiring, promotion, development, compensation or advancement are based solely on a person’s qualifications, abilities, experience and performance, except where local law requires us to take actions to increase employment opportunities for a specific group.

We require equality of opportunity for all qualified individuals in accordance with applicable laws. 5 AVIENT CORPORATION Decisions on hiring, promotion, development, compensation or advancement are based solely on a person’s qualifications, abilities, experience and performance, except where local law requires us to take actions to increase employment opportunities for a specific group. The estimated future benefit payments for our pension and health care plans are as follows: (In millions) Pension Benefits Health Care Benefits 2024 $ 40.2 $ 0.5 2025 39.0 0.5 2026 37.8 0.4 2027 36.7 0.4 2028 36.4 0.3 2029 through 2033 163.3 1.3 We currently estimate that employer contributions will be $7.6 million to all qualified and non-qualified pension plans and $0.5 million to all healthcare benefit plans in 2024. Avient is subject to a broad range of claims, administrative and legal proceedings such as lawsuits that relate to contractual allegations, tax audits, product claims, personal injuries, and employment related matters.