Bethel, Connecticut 32. critical audit matters or on the accounts or disclosures to which they relate. 32 AVIENT CORPORATION Indefinite-lived intangible assets primarily consist of the GLS

Avient CDP Climate Change Questionnaire 2021 Tuesday, August 3, 2021 32 To arbitrate

Louis, Missouri 32. Indefinite-lived intangible assets primarily consist of the GLS, ColorMatrix

32

constructive transfer to the Company of Common Shares owned by the EQUITY PLAN 32 majority is performance-based and not guaranteed Weighting 14%—CEO 29%—CFO 32%

Wulfsoff hn February 15, 2017 32 CORPORATRR E GOVERNANCE CORPORATE GOVERNANCE