https://www.avient.com/sites/default/files/2024-08/Avient-2023-Sustainability-Report_5.pdf
HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Per formance | Metrics | Index Sustainability Report | 2023 9
https://www.avient.com/company/sustainability/people/community-service
https://www.avient.com/investors
http://endplasticwaste.org/
Strong Foundation,
Confident Future
Avient Corporation was originally established as PolyOne Corporation in 2000 through the
consolidation of two companies in the materials industr y.
A majority of associates have full-time contracts.
102–9 Supply chain Avient 2023 Annual Report—Form 10-K Page 5
102–10 Significant changes to the organization and its supply chain Avient 2023 Annual Report—Form 10-K Page 18
102–11 Precautionar y Principle or approach Avient 2023 Annual Report—Form 10-K Page 8–13
102–12 External initiatives
About Us—Who We Are Page 11
People—Security, Becoming an Even Better Place to Work Page 22, Page 36
Products—Strategic Partnerships and Alliances Page 50
102–13 Membership of associations Strategic Partnerships and Alliances Page 50
Strategy
102–14 Statement from senior decision-maker 2023 Sustainability Report—Message from the CEO Page 3
102–15 Key impacts, risks, and opportunities
Avient 2023 Annual Report—Form 10-K Page 8–13
Innovating for a Sustainable Future Page 38
Ethics & Integrity
102–16 Values, principles, standards, and norms of behavior
About Us—Who We Are Page 11
Avient 2023 Annual Report—Our Vision; Our Culture; Our Sustainability Guiding Principle and Four Cornerstones
102–17 Mechanisms for advice and concerns about ethics Performance—Ethics Hotline and Reporting Page 69
HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Per formance | Metrics | Index Sustainability Report | 2023 80
https://www.avient.com/products
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
GRI Standard Disclosure Title Avient Disclosures
General Disclosures
Governance
102–18 Governance structure
Performance—Board of Directors Governance Page 71
People—Environmental, Health & Safety Page 18
Avient 2023 Annual Report—Form 10-K Pages 14–15 & 68
Avient 2024 Proxy Statement—Pages 14–15
https://www.avient.com/investors/governance
102–20
Executive-level responsibility for economic, environmental, and
social topics
Performance—Board of Directors Governance Page 71
People—Environmental, Health & Safety Page 18
People—Training and Development Page 23
People—Diversity & Inclusion Page 24
Products—Product Stewardship Page 45
Products—Supplier Collaboration Page 48
https://www.avient.com/investors/governance
102–22 Composition of the highest governance body and its committees
Avient 2023 Annual Report—Form 10-K Pages 13–14, & 65
Performance—Board of Directors Governance Page 71
102–23 Chair of the highest governance body Avient 2024 Proxy Statement—Page 19
102–24 Nominating and selecting the highest governance body
Performance—Board of Directors Governance Page 71
Avient 2023 Annual Report—Form 10-K Pages 13–14
Avient 2024 Proxy Statement—Page 16
https://www.avient.com/investors/governance
102–25 Conflicts of interest
Performance—Board of Directors Governance Page 71
Avient Code of Conduct
https://www.avient.com/investors/governance
102–26
Role of highest governance body in setting purpose, values, and
strategy
Performance—Board of Directors Governance Page 71
Avient 2023 Annual Report—Form 10-K Pages 13–14 & 65
Avient 2024 Proxy Statement—Pages 29–31
https://www.avient.com/investors/governance
102–27 Collective knowledge of highest governance body
Performance—Board of Directors Governance Page 71
Avient 2024 Proxy Statement—Pages 14–16
102–28 Evaluating the highest governance body's performance
Performance—Board of Directors Governance Page 71
Avient 2024 Proxy Statement—Pages 32–36
https://www.avient.com/investors/governance
102–29 Identifying and managing economic, environmental, and social impacts
Performance—Board of Directors Governance Page 71
People—Environmental, Health & Safety Page 18
https://www.avient.com/investors/governance
102–30 Effectiveness of risk management processes
Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71
Avient 2024 Proxy Statement—Pages 30–31
https://www.avient.com/investors/governance
102–31 Review of economic, environmental, and social topics
Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71
Avient 2024 Proxy Statement—Pages 30–31, 34
https://www.avient.com/investors/governance
HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Per formance | Metrics | Index Sustainability Report | 2023 81
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
https://www.avient.com/company/policies-and-governance/code-conduct
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
GRI Standard Disclosure Title Avient Disclosures
General Disclosures
Governance
102–32 Highest governance body's role in sustainability reporting
Message from the Governance and Corporate Responsibility Committee Page 4
Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71
Avient 2024 Proxy Statement—Pages 30–31, 34
https://www.avient.com/investors/governance
102–33 Communicating critical concerns
Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71
Avient 2024 Proxy Statement—Pages 30–31, 34
Avient Code of Conduct
https://www.avient.com/investors/governance
102–34 Nature and total number of critical concerns Avient 2023 Annual Report—Form 10-K Pages 54–55
102–35 Remuneration Policies Avient 2024 Proxy Statement—Pages 49–57, 59–70
102–36 Process for determining remuneration Avient 2024 Proxy Statement—Pages 49–54
102–37 Stakeholders' involvement in remuneration Avient 2024 Proxy Statement—Pages 49–50
102–38 Annual total compensation ratio Avient 2024 Proxy Statement—Page 71
Stakeholder Engagement
102–40 List of stakeholder groups About Us—Engaging with Our Stakeholders Page 9
102–41 Collective bargaining agreements Workforce Demographics—Employee Representation Page 28
102–42 Identifying and selecting stakeholders About Us—Engaging with Our Stakeholders Page 9
102–43 Approach to stakeholder engagement About Us—Engaging with Our Stakeholders Page 9
102–44 Key topics and concerns raised About Us—Engaging with Our Stakeholders Page 9
Reporting Practice
102–45 Entities included in the consolidated financial statements
Avient 2023 Annual Report—Form 10-K Pages 2–3
We operate in three reportable segments: (1) Color, Additives and Inks and (2) Specialty Engineered Materials
102–46 Defining report content and topic boundaries
The information in this report applies to Avient and all owned facilities, joint ventures, and operating companies
globally within the reporting period, unless otherwise stated.
Avient Code of Conduct
https://www.avient.com/investors/governance
GRI 206: Anti-Competitive Behavior
103–1, 2 and 3 Management approach—GRI 103 Avient Code of Conduct
206–1
Legal actions for anti-competitive behavior, anti-trust, and
monopoly practices
No legal actions were brought against Avient for anti-competitive behavior, anti-trust, or monopoly practices in 2023.