https://www.avient.com/sites/default/files/2024-08/Avient AUG 2024 Investor Presentation- w Non-GAAP.pdf
You are
advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission.
The non-GAAP financial measures include: Adjusted Earnings Per Share, Adjusted EBITDA, Adjusted Free Cash Flow
and adjusted EBITDA margins.
Management excludes
intangible asset amortization from adjusted EPS as it believes excluding acquired intangible asset amortization is a useful
measure of current period earnings per share.
https://www.avient.com/company/sustainability/sustainability-report/performance/sustainable-solutions-performance
Reporting
https://www.avient.com/sites/default/files/2021-04/eeo-updated-2020.pdf
September 2020
EQUAL EMPLOYMENT OPPORTUNITY POLICY
Avient Corporation provides equal opportunity in all aspects of its employment practices.
https://www.avient.com/sites/default/files/2024-10/Jamie Beggs - Bio 2024.pdf
Beggs joined Avient in August 2020 and has more than 20 years of experience in finance
and business leadership roles in both public and private organizations with an emphasis
on specialty materials and diverse end markets.
Beggs began her career at PricewaterhouseCoopers after earning her Bachelor’s
and Master’s degrees in Accounting from the University of Texas at Austin.
https://www.avient.com/sites/default/files/2023-03/AvientRY 2021 CDP Verification Opinion Declaration_07-26-22r%5B96%5D.pdf
Apex’s sole responsibility was to
provide independent verification on the accuracy of the GHG emissions reported, and on the underlying systems and
processes used to collect, analyze and review the information.
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.
Verification Opinion:
Based on the verification process and procedures conducted to a limited assurance level of the GHG emissions
statement shown above, Apex found no evidence that the GHG emissions statement:
is not materially correct and is not a fair representation of the GHG emissions data and information; and
has not been prepared in accordance with the WRI/WBCSD GHG Protocol Corporate Accounting and
Reporting Standard (Scope 1 and 2), and WRI/WBCSD Greenhouse Gas Protocol Corporate Value Chain
Accounting and Reporting Standard (Scope 3).
https://www.avient.com/sites/default/files/2023-07/Avient_RY 2022 CDP Verification Opinion Declaration_07-24-23%5B30%5D.pdf
Apex’s sole responsibility was to
provide independent verification on the accuracy of the GHG emissions reported, and on the underlying systems and
processes used to collect, analyze and review the information.
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.
Verification Opinion:
Based on the verification process and procedures conducted to a limited assurance level of the GHG emissions
statement shown above, Apex found no evidence that the GHG emissions statement:
is not materially correct and is not a fair representation of the GHG emissions data and information; and
has not been prepared in accordance with the WRI/WBCSD GHG Protocol Corporate Accounting and
Reporting Standard (Scope 1 and 2), and WRI/WBCSD Greenhouse Gas Protocol Corporate Value Chain
Accounting and Reporting Standard (Scope 3).
https://www.avient.com/sites/default/files/2023-01/Avient Audit Committee Charter.pdf
The independent auditor
reports directly to the Audit Committee.
Discuss the Company’s quarterly earnings press releases, including with respect to the use of any
“pro forma” or “adjusted” financial information not presented in accordance with generally
accepted accounting principles, as well as financial information and earnings guidance, if any,
provided to investors, analysts, rating agencies or financial institutions.
5.
Review and evaluate the staffing and qualifications of the financial reporting and control
function.
https://www.avient.com/sites/default/files/resources/Gabelli%2520Conf%2520-%2520POL%2520IR%2520Presentation%2520wNon%2520GAAP%2520Reconciliation%252003%252026%252015.pdf
PolyOne Corporation Page 1
PolyOne Investor Presentation
Gabelli Specialty Chemicals Conference
March 2015
PolyOne Corporation Page 2
Forward-Looking Statements
In this presentation, statements that are not reported financial results or other historical information are “forward-looking statements” within the meaning of
the Private Securities Litigation Reform Act of 1995.
You are
advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and
Exchange Commission.
Gabelli Conf - POL IR Presentation
��PolyOne Investor Presentation�Gabelli Specialty Chemicals Conference�March 2015��
Forward-Looking Statements
Use of Non-GAAP Measures
PolyOne Commodity to Specialty Transformation
PolyOne�At A Glance
Mix Shift Highlights Specialty Transformation
Confirmation of Our Strategy
Strategy and Execution Drive Results
Proof of Performance & 2015 Goals
Continuing Earnings Growth
Innovation Drives Earnings Growth
Megatrends Aligned with Key End Markets
Debt Maturities & Pension Funding – 12/31/14
Free Cash Flow and Strong Balance Sheet �Fund Investment / Shareholder Return
PolyOne Core Values
Why Invest In PolyOne?
https://www.avient.com/company/sustainability/sustainability-report/goals-commitments/message-vp-sustainability
Reporting
We invite you to read this year’s Sustainability Report, a testament to our unwavering commitment to sustainability and a glimpse into the vibrant culture that defines Avient.
https://www.avient.com/company/sustainability/sustainability-report/products/circular-economy
Reporting
More detail about Avient’s Product Carbon Footprint calculator can be found in the Product Excellence section of the sustainability report.