PolyOne Corporation Page 3 Use of Non-GAAP Measures  This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures.  PolyOne’s chief operating decision maker uses these financial measures to monitor and evaluate the ongoing performance of the Company and each business segment and to allocate resources.  A reconciliation of each non-GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation which is posted on our website at www.polyone.com.

PolyOne Corporation Page 3 Use of Non-GAAP Measures  This presentation includes the use of both GAAP (generally accepted accounting principles) and non-GAAP financial measures.  PolyOne’s chief operating decision maker uses these financial measures to monitor and evaluate the ongoing performance of the Company and each business segment and to allocate resources.  A reconciliation of each non-GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation which is posted on our website at www.polyone.com.

Each of such adjustments has not yet occurred, are out of the Company's control and/or cannot be reasonably predicted. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.

A reconciliation of each historical non-GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation which is posted on our website at www.avient.com. Each of such adjustments has not yet occurred, are out of Avient’s control and/or cannot be reasonably predicted. Non-GAAP financial measures have limitations as analytical tools and should not be considered in isolation from, or solely as alternatives to, financial measures prepared in accordance with GAAP.

A reconciliation of each historical non-GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation which is posted on our website at www.avient.com. Each of such adjustments has not yet occurred, are out of Avient’s control and/or cannot be reasonably predicted. Non-GAAP financial measures have limitations as analytical tools and should not be considered in isolation from, or solely as alternatives to, financial measures prepared in accordance with GAAP.

Boundaries of the reporting company GHG emissions covered by the verification: • Operational Control • Global Exclusions: • Fugitive refrigerants from units Energy: o Diesel Fuel Consumption: 2,868,323 kWh o Natural Gas Fuel Consumption: 178,696,287 kWh o Renewable Energy Consumed - Self Generated (solar): 681,059 kWh o Renewable Energy Consumed - Self Generated (Wind): 2,385,048 kWh o Grid Electricity Consumed: 409,650,679 kWh o Renewable Energy Credits (REC) Purchased: 112,413,420 kWh o Renewable Electricity Consumed – Offsite: 138,415,253 kWh Page 2 Period covered by GHG emissions verification: • January 1, 2023 to December 31, 2023 Global Warming Potential (GWP) and emission factor data sets: • IPCC GWP: AR6 • USEPA Emission Factor Hub, released 2024 • USEPA eGRID, released 2024 • Final Rule (40 CFR 98) - Industrial Sector 2013 • DEFRA, released 2023 • IEA, released 2023 • European Residual Mix, released 2022 v2.0 GHG Reporting Protocols against which verification was conducted: • World Resources Institute (WRI)/World Business Council for Sustainable Development (WBCSD) Greenhouse Gas Protocol, Corporate Accounting and Reporting Standard, Revised Edition (Scope 1 and 2) and the GHG Protocol Scope 2 Guidance, an amendment to the GHG Protocol Corporate Standard • WRI/WBCSD Corporate Value Chain (Scope 3) Accounting and Reporting Standard Verification Protocols used to conduct the verification: • ISO 14064-3 Second Edition 2019-04: Greenhouse gases - Part 3: Specification with guidance for the verification and validation of greenhouse gas statements • Apex’s standard procedures and guidelines for external Assurance of Sustainability Reports and International Standard on Assurance Engagements (ISAE) 3000 Revised, Assurance Engagements Other than Audits or Reviews of Historical Financial Information (effective for assurance reports dated on or after Dec. 15, 2015), issued by the International Auditing and Assurance Standards Board.

An enforced gap analysis of technical documentation may show that current plastic resin grades or masterbatches do not have adequate change control, and there are insufficient change agreements with suppliers Other challenges include answering a need for enhanced technical support and ensuring adequate change control is in place. Backed by robust bio-compatibility pre-testing, healthcare quality systems, and change control standards, these ‘medical grade’ concentrates and pre-color formulations can help minimize risk and avoid high costs of non-compliance.

A reconciliation of each historical non-GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation which is posted on our website at www.avient.com. Each of such adjustments has not yet occurred, are out of Avient’s control and/or cannot be reasonably predicted. Non-GAAP financial measures have limitations as analytical tools and should not be considered in isolation from, or solely as alternatives to, financial measures prepared in accordance with GAAP.

Kronimus served as international controller and finance director as well as other positions of financial, commercial and plant management in Avient’s Color, Additives & Ink business unit. Prior to Avient, he worked in financial and commercial roles in Elekluft Elekronik and Docon Unternehmensberatung in Germany.

Each of such adjustments has not yet occurred, are out of Avient’s control and/or cannot be reasonably predicted. Non-GAAP financial measures have limitations as analytical tools and should not be considered in isolation from, or solely as alternatives to, financial measures prepared in accordance with GAAP. Below is a reconciliation of these non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.