030YE2002 MUNSELL YELLOW PVC HMF GEON E1501 TAN 3233 030BU2004 MUNSELL BLUE PVC HMF

GEON X155078084-15 TR BLUE GREEN 3015C PVC Artic Silver PVC

GEON EHA70L Dark Blue NEW MANDARIN ORANGE PVC VBX3558 Low Temp#1 1TB LT Stone PVC

BEIGE PVC STD. 129-BU-30 PVC BLAU ZYLINDER GEON W9300 NAT 0000

Better Together: PolyOne and Clariant Masterbatch Sustainability Report | 2019 6 Our Culture Core Values Collaboration. A majority of our associates have full time contracts. 102–9 Supply chain Products—Management Approach: Supplier Collaboration PolyOne 2019 Annual Report—Form 10-K Page 3 102–10 Significant changes to the organization and its supply chain About Avient—Better Together: PolyOne and Clariant Masterbatch PolyOne 2019 Annual Report—Form 10-K Pages 2 & 16–17 102–11 Precautionary Principle or approach About Avient—Avient’s 4 Ps of Sustainability PolyOne 2019 Annual Report—Form 10-K Pages 6–10 102–12 External initiatives About Avient—Who We Are People—Security, A Great Place to Work Products—Management Approach: Product Stewardship, Strategic Partnerships and Alliances Planet—Eliminating Plastic Waste, Community Service, Community Engagement Sustainability Report | 2019 90 GRI Standards Content Index Organizational Profile 102–13 Membership of associations American Chemistry Council Plastics Industry Association Alliance To End Plastic Waste Operation Clean Sweep The UK Plastics Pact PetCore Europe Association of Plastic Recyclers Strategy 102–14 Statement from senior decision-maker Message from the CEO PolyOne 2019 Annual Report—Letter To Our Shareholders 102–15 Key impacts, risks, and opportunities Products—Innovation: The Lifeblood of a Specialty Organization Performance—Enterprise Risk Management (ERM) PolyOne 2019 Annual Report—Form 10-K Pages 6–10 Ethics & Integrity 102–16 Values, principles, standards, and norms of behavior About Avient—Who We Are Performance—The Highest Ethical Standards PolyOne 2019 Annual Report—Creating a World-Class, Sustainable Organization 102–17 Mechanisms for advice and concerns about ethics Performance—Ethics Hotline and Reporting Governance 102–18 Governance structure Performance—Board of Directors People—Management Approach EH&S PolyOne 2019 Proxy Statement Pages 33–39 102–20 Executive-level responsibility for economic, environmental, and social topics Message from the Governance and Corporate Responsibility Committee Performance—Board of Directors People—Management Approach EH&S PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Page 34 Sustainability Report | 2019 91 Governance 102–22 Composition of the highest governance body and its committees Message from the Governance and Corporate Responsibility Committee Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages 33–39 102–23 Chair of the highest governance body Message from the Governance and Corporate Responsibility Committee Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages 33–34 102–24 Nominating and selecting the highest governance body Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages 37–38 102–25 Conflicts of interest Performance—Board of Directors Code of Conduct 102–26 Role of highest governance body in setting purpose, values, and strategy Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages33–39 102–27 Collective knowledge of highest governance body Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages 12–15 102–28 Evaluating the highest governance body's performance Performance—Board of Directors PolyOne 2019 Proxy Statement Pages 38–39 102–29 Identifying and managing economic, environmental, and social impacts Performance—Board of Directors People—Management Approach EH&S GRI Standards Content Index Sustainability Report | 2019 92 GRI Standards Content Index Governance 102–30 Effectiveness of risk management processes Performance—Board of Directors, Enterprise Risk Management PolyOne 2019 Proxy Statement Page 34 102–31 Review of economic, environmental, and social topics Performance—Board of Directors, Enterprise Risk Management PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages 33–39 102–32 Highest governance body's role in sustainability reporting Message from the Governance and Corporate Responsibility Committee Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages 33–39 102–33 Communicating critical concerns Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Page 35 Code of Conduct 102–34 Nature and total number of critical concerns PolyOne 2019 Annual Report—Form 10-K Pages 56–57 102–35 Renumeration Policies PolyOne Notice of 2019 Annual Meeting of Shareholders PolyOne 2019 Proxy Statement Pages 44–56 102–36 Process for determining renumeration PolyOne 2019 Proxy Statement Pages 44–56 102–37 Stakeholders' involvement in renumeration PolyOne 2019 Proxy Statement Page 46 102–38 Annual total compensation ratio PolyOne 2019 Proxy Statement Page 69 Stakeholder Engagement 102–40 List of stakeholder groups Throughout Avient 2019 Sustainability Report 102–41 Collective bargaining agreements PolyOne 2019 Annual Report—Form 10-K Page 4 102–42 Identifying and selecting stakeholders Throughout Avient 2019 Sustainability Report 102–43 Approach to stakeholder engagement Throughout Avient 2019 Sustainability Report Sustainability Report | 2019 93 Stakeholder Engagement 102–44 Key topics and concerns raised About Avient—Communities Counting on Avient People—All Sections Products—Management Approach: Product Stewardship, Management Approach: Supplier Collaboration Planet—All Sections Reporting Practice 102–45 Entities included in the consolidated financial statements PolyOne 2019 Annual Report—Form 10-K Segments included: Color, Additives, and Inks, Specialty Engineered Materials, and Distribution 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. Data and information from PolyOne's Performance Products and Solutions segment was not included as it was divested in 2019.

Better Together: PolyOne and Clariant Masterbatch Sustainability Report | 2019 6 Our Culture Core Values Collaboration. A majority of our associates have full time contracts. 102–9 Supply chain Products—Management Approach: Supplier Collaboration PolyOne 2019 Annual Report—Form 10-K Page 3 102–10 Significant changes to the organization and its supply chain About Avient—Better Together: PolyOne and Clariant Masterbatch PolyOne 2019 Annual Report—Form 10-K Pages 2 & 16–17 102–11 Precautionary Principle or approach About Avient—Avient’s 4 Ps of Sustainability PolyOne 2019 Annual Report—Form 10-K Pages 6–10 102–12 External initiatives About Avient—Who We Are People—Security, A Great Place to Work Products—Management Approach: Product Stewardship, Strategic Partnerships and Alliances Planet—Eliminating Plastic Waste, Community Service, Community Engagement Sustainability Report | 2019 90 GRI Standards Content Index Organizational Profile 102–13 Membership of associations American Chemistry Council Plastics Industry Association Alliance To End Plastic Waste Operation Clean Sweep The UK Plastics Pact PetCore Europe Association of Plastic Recyclers Strategy 102–14 Statement from senior decision-maker Message from the CEO PolyOne 2019 Annual Report—Letter To Our Shareholders 102–15 Key impacts, risks, and opportunities Products—Innovation: The Lifeblood of a Specialty Organization Performance—Enterprise Risk Management (ERM) PolyOne 2019 Annual Report—Form 10-K Pages 6–10 Ethics & Integrity 102–16 Values, principles, standards, and norms of behavior About Avient—Who We Are Performance—The Highest Ethical Standards PolyOne 2019 Annual Report—Creating a World-Class, Sustainable Organization 102–17 Mechanisms for advice and concerns about ethics Performance—Ethics Hotline and Reporting Governance 102–18 Governance structure Performance—Board of Directors People—Management Approach EH&S PolyOne 2019 Proxy Statement Pages 33–39 102–20 Executive-level responsibility for economic, environmental, and social topics Message from the Governance and Corporate Responsibility Committee Performance—Board of Directors People—Management Approach EH&S PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Page 34 Sustainability Report | 2019 91 Governance 102–22 Composition of the highest governance body and its committees Message from the Governance and Corporate Responsibility Committee Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages 33–39 102–23 Chair of the highest governance body Message from the Governance and Corporate Responsibility Committee Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages 33–34 102–24 Nominating and selecting the highest governance body Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages 37–38 102–25 Conflicts of interest Performance—Board of Directors Code of Conduct 102–26 Role of highest governance body in setting purpose, values, and strategy Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages33–39 102–27 Collective knowledge of highest governance body Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages 12–15 102–28 Evaluating the highest governance body's performance Performance—Board of Directors PolyOne 2019 Proxy Statement Pages 38–39 102–29 Identifying and managing economic, environmental, and social impacts Performance—Board of Directors People—Management Approach EH&S GRI Standards Content Index Sustainability Report | 2019 92 GRI Standards Content Index Governance 102–30 Effectiveness of risk management processes Performance—Board of Directors, Enterprise Risk Management PolyOne 2019 Proxy Statement Page 34 102–31 Review of economic, environmental, and social topics Performance—Board of Directors, Enterprise Risk Management PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages 33–39 102–32 Highest governance body's role in sustainability reporting Message from the Governance and Corporate Responsibility Committee Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Pages 33–39 102–33 Communicating critical concerns Performance—Board of Directors PolyOne 2019 Annual Report—Form 10-K Pages 11–13 & 69 PolyOne 2019 Proxy Statement Page 35 Code of Conduct 102–34 Nature and total number of critical concerns PolyOne 2019 Annual Report—Form 10-K Pages 56–57 102–35 Renumeration Policies PolyOne Notice of 2019 Annual Meeting of Shareholders PolyOne 2019 Proxy Statement Pages 44–56 102–36 Process for determining renumeration PolyOne 2019 Proxy Statement Pages 44–56 102–37 Stakeholders' involvement in renumeration PolyOne 2019 Proxy Statement Page 46 102–38 Annual total compensation ratio PolyOne 2019 Proxy Statement Page 69 Stakeholder Engagement 102–40 List of stakeholder groups Throughout Avient 2019 Sustainability Report 102–41 Collective bargaining agreements PolyOne 2019 Annual Report—Form 10-K Page 4 102–42 Identifying and selecting stakeholders Throughout Avient 2019 Sustainability Report 102–43 Approach to stakeholder engagement Throughout Avient 2019 Sustainability Report Sustainability Report | 2019 93 Stakeholder Engagement 102–44 Key topics and concerns raised About Avient—Communities Counting on Avient People—All Sections Products—Management Approach: Product Stewardship, Management Approach: Supplier Collaboration Planet—All Sections Reporting Practice 102–45 Entities included in the consolidated financial statements PolyOne 2019 Annual Report—Form 10-K Segments included: Color, Additives, and Inks, Specialty Engineered Materials, and Distribution 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. Data and information from PolyOne's Performance Products and Solutions segment was not included as it was divested in 2019.