https://www.avient.com/sites/default/files/resources/PolyOne%2520IR%2520Presentation%2520KeyBanc%2520Conference%2520-%2520September%252014%25202016.pdf
Use of Non-GAAP Measures
This presentation includes the use of both GAAP (generally accepted accounting
principles) and non-GAAP financial measures.
A reconciliation of each non-GAAP financial measure with the most directly
comparable GAAP financial measure is attached to this presentation which is posted p p p
on our website at www.polyone.com.
1) Special items are a non-GAAP financial measure and are used to determine adjusted earnings.
https://www.avient.com/idea/changing-regulations-ivdr
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.
https://www.avient.com/sites/default/files/2023-03/AvientRY 2021 CDP Verification Opinion Declaration_07-26-22r%5B96%5D.pdf
Boundaries of the reporting company GHG emissions covered by the verification:
Operational Control
Global
Exclusions:
Fugitive refrigerants
Types of GHGs: CO2, N2O, CH4
GHG Emissions Statement:
Scope 1: 18,242 metric tons of CO2 equivalent
Scope 2 (Location-Based): 134,244 metric tons of CO2 equivalent
Scope 2 (Market-Based): 85,892 metric tons of CO2 equivalent
Scope 3:
o Category 3 – Fuel and energy-related activities (electricity transportation and distribution losses only):
8,777 metric tons of CO2 equivalent
Data and information supporting the Scope 1 and Scope 2 GHG emissions assertion were in most cases
historical in nature and in some cases were estimated.
Energy:
o Diesel Fuel Consumption: 7,268,012 kWh
o Natural Gas Fuel Consumption: 90,498,342 kWh
o Renewable Energy - Self Generated (solar): 252,779 kWh
o Renewable Energy - Self Generated (Wind): 2,399,531 kWh
o Electric Power: 339,815,274 kWh
Page 2
WATER RESOURCES • ENVIRONMENTAL SERVICES • HEALTH & SAFETY • CLIMATE CHANGE
Apex Companies, LLC • (800) 733-2739 • www.apexcos.com
o Renewable Energy Credit (REC): 121,411,062 kWh
o Renewable Power – Offsite: 27,119,749 kWh
Period covered by GHG emissions verification:
January 1, 2021 to December 31, 2021
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.
https://www.avient.com/sites/default/files/2023-07/Avient_RY 2022 CDP Verification Opinion Declaration_07-24-23%5B30%5D.pdf
Boundaries of the reporting company GHG emissions covered by the verification:
Operational Control
Global
Exclusions:
Fugitive refrigerants
Mobile Combustion
Types of GHGs: CO2, N2O, CH4
GHG Emissions Statement:
Scope 1: 34,627 metric tons of CO2 equivalent
Scope 2 (Location-Based): 167,333 metric tons of CO2 equivalent
Scope 2 (Market-Based): 99,465 metric tons of CO2 equivalent
Scope 3:
o Category 3 – Fuel and energy-related activities: 62,049 metric tons of CO2 equivalent
Data and information supporting the Scope 1 and Scope 2 GHG emissions assertion were in most cases
historical in nature and in some cases were estimated.
Energy:
o Diesel Fuel Consumption: 4,754,671 kWh
o Natural Gas Fuel Consumption: 184,415,668 kWh
o Renewable Energy Consumed - Self Generated (solar): 260,378 kWh
o Renewable Energy Consumed - Self Generated (Wind): 2,554,186 kWh
o Grid Electricity Consumed: 436,400,546 kWh
Page 2
WATER RESOURCES • ENVIRONMENTAL SERVICES • INDUSTRIAL HYGIENE • SAFETY • SUSTAINABILITY
Apex Companies, LLC • (800) 733‐2739 • www.apexcos.com
o Renewable Energy Credits (REC) Purchased: 100,691,000 kWh
o Renewable Electricity Consumed – Offsite: 128,982,866 kWh
Period covered by GHG emissions verification:
January 1, 2022 to December 31, 2022
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.
https://www.avient.com/sites/default/files/2024-02/AVNT Q4 2023 Earnings Press Release.pdf
We delivered year-over-year earnings growth, much of which came from
margin improvement in Europe and prudent cost control by our teams.
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.
https://www.avient.com/sites/default/files/AVNT Q1 2023 Earnings Press Release.pdf
Non-GAAP Financial Measures
The Company uses both GAAP (generally accepted accounting principles) and non-GAAP
financial measures.
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.
https://www.avient.com/sites/default/files/2024-02/AVNT Q4 2023 Earnings Presentation_For Website_with Non-GAAP.pdf
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.
https://www.avient.com/sites/default/files/2023-03/CycleWorks Solution Bulletin.pdf
Some key issues with PCR include degraded
mechanical properties, inconsistent and gray
coloration, unpleasant odors, or missing food
contact approvals.
Sustainability Spotlight
Recycle
Solutions
WHAT IT DOES
• Works according to recycling protocols
• Simulates grinding, washing, conversion, and
re-extrusion
• Performs testing on final products such as
bottles, sheets, films, or test bars
• Applies in-depth analytical investigations
KEY BENEFITS
• Provides a portfolio of solutions that are field-
tested for recycling
• Can run recycling trials according to standard
recycling protocols
• Helps enable customers’ recyclability and
sustainability goals
• Screens and evaluates additive and colorant
systems in the recycling process
• Supports R&D work to solve major issues in the
recycling process
• Provides a collaboration platform for customers
and value chain partners
• Advances the circular economy
1.844.4AVIENT
www.avient.com
Copyright © 2022, Avient Corporation.
Some of the information arises from laboratory work with small-scale equipment which may not provide a reliable
indication of performance or properties obtained or obtainable on larger-scale equipment.
https://www.avient.com/products/thermoplastic-elastomers/gls-tpes-antimicrobial-technologies
Explore What's Possible
Explore What's Possible
Explore What's Possible
https://www.avient.com/sites/default/files/2023-11/AVNT Q3 2023 Earnings Presentation - Website.pdf
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.