Microsoft Word - Terms and Conditions of Sale for China - JD20230623 [Final Clean] 1 TERMS AND CONDITIONS These Terms and Conditions govern the sale of Products to another (“Buyer”) by Avient Corporation and its affiliates (“Seller”). 1.

Microsoft Word - Terms and Conditions of Sale for Colombia (English and Spanish Translation) TERMS AND CONDITIONS These Terms and Conditions govern the sale of Products to another (“Buyer”) by Avient Corporation and its affiliates (“Seller”). 1.

Microsoft Word - Sales Terms and Conditions of Sale for Japan (English and Japanese Translation) 1 TERMS AND CONDITIONS These Terms and Conditions govern the sale of Products to another (“Buyer”) by Avient Corporation and its affiliates (“Seller”).

Short-term (2.1.1) From (years) 0 (2.1.3) To (years) 5 (2.1.4) How this time horizon is linked to strategic and/or financial planning Short-term time horizons are aligned with Avient’s Enterprise Risk Management process and defined in alignment with industry best practices for climate-related scenario analysis. Select from: ☑ No (2.1.3) To (years) 30 (2.1.4) How this time horizon is linked to strategic and/or financial planning Long-term time horizons are aligned with Avient’s Enterprise Risk Management process and defined in alignment with industry best practices for climate related scenario analysis. For the calculation, we have estimated 10,000 Kwh savings linked to reduction in gas natural consumption. 2.

Microsoft Word - Avient - Taiwan Sales Terms and Conditions (Avient clean 10-15-24) 1 TERMS AND CONDITIONS THESE TERMS AND CONDITIONS GOVERN THE SALE OF PRODUCTS TO ANOTHER (“BUYER”) BY AVIENT CORPORATION AND ITS AFFILIATES (“SELLER”).

PREVIOUS NEXT Look for This Button Link to Visit Our Sustainability Site for More Topic Information On Our Cover This breathtaking photo of Yosemite National Park, California, USA; was submitted by Penny Chou, Senior Representative, Customer Service. Progress toward this goal is measured at the Business Unit and regional levels, and progress toward zero recordable injuries is communicated globally and linked to a number of recognition mechanisms. HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Performance | Metrics | Index Sustainability Report | 2022 92 https://www.cdp.net/en https://www.avient.com/contact-us-now Environmental Topic Disclosures GRI 301: Materials 301–1 Materials used by weight or volume About Avient—What We Do: Material Science Page 13 Avient 2022 Annual Report—Form 10-K Page 3 301–2 Recycled input materials used Products—How Our Products Enable Sustainability Page 44 301–3 Reclaimed products and their packaging materials Products—How Our Products Enable Sustainability Page 44 GRI 302: Energy 103–1, 2 and 3 Management approach—GRI 103 Planet—Protecting Our Planet; Climate Change Pages 58–59 302–1 Energy consumption within the organization Planet—Protecting Our Planet; Climate Change Pages 58–59 302–2 Energy consumption outside of the organization Planet—Protecting Our Planet; Climate Change Pages 58–59 302–3 Energy intensity Metrics—Planet Data and Metrics Page 85 Our energy intensity evaluates all energy usage within the organization. 302–4 Reduction of energy consumption Planet—Protecting Our Planet; Climate Change Pages 58–59 302–5 Reductions in energy requirements of products and services Products—How Our Products Enable Sustainability Page 44 GRI 303: Water and Effluents 303–1 Interactions with water as a shared resource Planet—Climate Change; Water Intensity and Biodiversity Pages 59, 66 303–3 Water withdrawal Planet—Climate Change; Water Intensity and Biodiversity Pages 59, 66 Metrics—Planet Data and Metrics Page 87 GRI 305: Emissions 103–1, 2 and 3 Management approach—GRI 103 Planet—Protecting Our Planet; Climate Change Pages 58, 59 Metrics—People and Planet Data and Metrics Page 84–87 305–1 Direct (Scope 1) GHG emissions Planet—Protecting Our Planet; Climate Change Pages 58, 59 305–2 Energy indirect (Scope 2) GHG emissions Planet—Protecting Our Planet; Climate Change Pages 58,59 305–3 Other indirect (Scope 3) GHG emissions Planet—Protecting Our Planet; Climate Change Pages 58, 59 305–4 GHG emissions intensity Planet—Protecting Our Planet; Climate Change Pages 58, 59 305–5 Reduction of GHG emissions Planet—Protecting Our Planet; Climate Change Pages 58, 59 305–7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions Planet—Conventional Air Emissions Page 67 HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Performance | Metrics | Index Sustainability Report | 2022 93 Environmental Topic Disclosures GRI 306: Waste 103–1, 2 and 3 Management approach—GRI 103 Planet—Waste: All Sections Pages 63–64 306–1 Waste generation and significant waste-related impacts Planet—Waste: All Sections Pages 63–64 306–2 Management of significant waste-related impacts Planet—Waste: All Sections Pages 63–64 306–3 Waste generated Planet—Waste: All Sections Pages 63–64 306–4 Waste diverted from disposal Planet—Waste: All Sections Pages 63–64 306–5 Waste directed to disposal Planet—Waste: All Sections Pages 63–64 GRI 307: Environmental Compliance People—Management Approach: EH&S Page 19 Products—Management Approach: Product Stewardship Page 51 Planet—Protecting Our Planet Page 58 Avient 2022 Annual Report—Form 10-K Pages 6–7 307–1 Non-compliance with environmental laws and regulations Products—Management Approach: Product Stewardship Page 51 Avient 2022 Annual Report—Form 10-K Pages 6–7 GRI 308: Supplier Environmental Assessment 103–1, 2 and 3 Management approach—GRI 103 Products—Management Approach: Supplier Collaboration Page 54 308–1 New suppliers that were screened using environmental criteria Products—Management Approach: Supplier Collaboration Page 54 308–2 Negative environmental impacts in the supply chain and actions taken Products—Management Approach: Supplier Collaboration Page 54 GRI 401: Employment 103–1, 2 and 3 Management approach—GRI 103 People—Management Approach: Training and Development Page 24; Diversity & Inclusion: Leading from the Top Page 26; Management Approach: Diversity & Inclusion Page 27 401–1 New employee hires and employee turnover People—Workforce Demographics Page 31 We hired 1529 new associates in 2022 (this number includes our acquisition, APM). 401–2 Benefits provided to full-time employees that are not provided to temporary or part-time employees People—Associate Benefits / Awards and Recognition Program; Health and Wellness Pages 32, 34 401–3 Parental leave People—Health and Wellness Page 34 HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Performance | Metrics | Index Sustainability Report | 2022 94 GRI 403: Occupational Health & Safety People—Management Approach: EH&S Page 19 Avient 2022 Annual Report—Form 10-K Pages 5–7 Avient's Position on Human Rights 403–1 Occupational health and safety management system People—Management Approach: EH&S Page 19 Avient 2022 Annual Report—Form 10-K Pages 5–7 People—Occupational Safety & Health Page 21 403–2 Hazard identification, risk assessment, and incident investigation People—Management Approach: EH&S Page 19 403–3 Occupational health services People—Occupational Safety & Health Page 21 403–4 Worker participation, consultation, and communication on occupational health and safety People—Management Approach: EH&S Page 19 403–5 Worker training on occupational health and safety People—Management Approach: EH&S; People—Management Approach: Training and Development Pages 19, 24 403–6 Promotion of worker health People—Occupational Safety & Health; Health and Wellness Pages 21, 34 403–7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships People—Management Approach: EH&S Page 19 Products—Management Approach: Product Stewardship; Management Approach: Supplier Collaboration Pages 51, 54 Avient 2022 Annual Report—Form 10-K Pages 5–7 403–8 Workers covered by an occupational health and safety management system People—Management Approach: EH&S Page 19 403–9 Work-related injuries People—Management Approach: EH&S Page 19 Avient 2022 Annual Report—Form 10-K Pages 5–7 403–10 Work-related ill health People—Management Approach: EH&S Page 19 Avient 2022 Annual Report—Form 10-K Pages 5–7 GRI 404: Training & Education 10–1, 2 and 3 Management approach—GRI 103 People—Management Approach: Training and Development Page 24 404–1 Average hours of training per year per employee People—Management Approach: Training and Development; Career Training and Performance Feedback Pages 24, 35 In 2022, associates received 142,000 hours of training through a variety of delivery methods.

Thriving as a Specialty Growth Company — Performance is inextricably linked to the investments we make in People, Products and Planet. Progress toward this goal is measured at the Business Unit and regional levels, and progress toward zero recordable injuries is communicated globally and linked to a number of recognition mechanisms. Environmental Topic Disclosures GRI 301: Materials 301–1 Materials used by weight or volume About Avient—What We Do: Material Science Avient 2020 Annual Report—Form 10-K Page 3 301–2 Recycled input materials used Products—How Our Products Enable Sustainability; Our Solutions…In Action: Case Studies 301–3 Reclaimed products and their packaging materials Products—How Our Products Enable Sustainability; Our Solutions…In Action: Case Studies GRI 302: Energy 103-1, 2 and 3 Management approach – GRI 103 Planet—Protecting Our Planet; Climate Change 302-1 Energy consumption within the organization Planet—Protecting Our Planet; Climate Change 302-2 Energy consumption outside of the organization Planet—Protecting Our Planet; Climate Change 302-3 Energy intensity Planet—Protecting Our Planet; Climate Change 302-4 Reduction of energy consumption Planet—Protecting Our Planet; Climate Change 302-5 Reductions in energy requirements of products and services Products—How Our Products Enable Sustainability GRI 303: Water and Effluents 303-1 Interactions with water as a shared resource Planet—Climate Change: Water Intensity and Biodiversity 303-3 Water withdrawal Planet—Climate Change: Water Intensity and Biodiversity GRI Standards Content Index Sustainability Report | 2020 91 Environmental Topic Disclosures GRI 305: Emissions 103-1, 2 and 3 Management approach—GRI 103 Planet—Protecting Our Planet; Climate Change 305-1 Direct (Scope 1) GHG emissions Planet—Protecting Our Planet; Climate Change 305-2 Energy indirect (Scope 2) GHG emissions Planet—Protecting Our Planet; Climate Change 305-3 Other indirect (Scope 3) GHG emissions Metrics and Index—People and Planet Data and Metrics 305-4 GHG emissions intensity Planet—Protecting Our Planet; Climate Change 305-5 Reduction of GHG emissions Planet—Protecting Our Planet; Climate Change 305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions Planet—Protecting Our Planet; Climate Change GRI 306: Waste 103-1, 2 and 3 Management approach—GRI 103 Planet—Eliminating Plastic Waste; Clean-Up and Remediation 306-1 Waste generation and significant waste-related impacts Planet—Eliminating Plastic Waste; Clean-Up and Remediation 306-2 Management of significant waste-related impacts Planet—Eliminating Plastic Waste; Clean-Up and Remediation 306-3 Waste generated Planet—Eliminating Plastic Waste 306-4 Waste diverted from disposal Planet—Eliminating Plastic Waste 306-5 Waste directed to disposal Planet—Eliminating Plastic Waste GRI 307: Environmental Compliance People—Management Approach: EH&S Products—Management Approach: Product Stewardship Planet—Protecting Our Planet Avient 2020 Annual Report—Form 10-K Page 7 307-1 Non-compliance with environmental laws and regulations Products—Management Approach: Product Stewardship GRI 308: Supplier Environmental Assessment 103-1, 2 and 3 Management approach—GRI 103 Products—Management Approach: Supplier Collaboration 308-1 New suppliers that were screened using environmental criteria Products—Management Approach: Supplier Collaboration 308-2 Negative environmental impacts in the supply chain and actions taken Products—Management Approach: Supplier Collaboration GRI Standards Content Index Sustainability Report | 2020 92 GRI 401: Employment 103-1, 2 and 3 Management approach—GRI 103 People—Management Approach: Training and Development; Diversity & Inclusion: Leading from the Top; and 401-1 New employee hires and employee turnover People—Talent Acquisition and Campus Recruiting; Workforce Demographics Avient 2020 Annual Report—People We hired 508 new associates in 2020 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees People—Associate Benefits/Awards and Recognition Programs; Health and Wellness 401-3 Parental leave People—Health and Wellness GRI 403: Occupational Health & Safety 103-1, 2 and 3+A119:C129 Management approach—GRI 103 People—Management Approach: EH&S Avient 2020 Annual Report—Form 10-K Page 7 Avient's Position on Human Rights 403-1 Occupational health and safety management system People—Management Approach: EH&S Planet—Protecting Our Planet Avient 2020 Annual Report—Form 10-K Page 7 403-2 Hazard identification, risk assessment, and incident investigation People—Management Approach: EH&S Planet—Clean-Up and Remediation 403-3 Occupational health services People—Occupational Safety & Health 403-4 Worker participation, consultation, and communication on occupational health and safety People—Management Approach: EH&S 403-5 Worker training on occupational health and safety People—Management Approach: EH&S; Management Approach: Training and Development 403-6 Promotion of worker health People—Occupational Safety & Health; Health and Wellness 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships People—Management Approach: EH&S Products—Management Approach: Product Stewardship; Management Approach: Supplier Collaboration 403-8 Workers covered by an occupational health and safety management system People—Management Approach: EH&S 403-9 Work-related injuries People—Management Approach: EH&S 403-10 Work-related ill health People—Management Approach: EH&S GRI 404: Training & Education 103-1, 2 and 3 Management approach—GRI 103 People—Management Approach: Training and Development GRI Standards Content Index Sustainability Report | 2020 93 GRI 404: Training & Education 404-1 Average hours of training per year per employee People—Management Approach: Training and Development In 2020, associates received 30,000 hours of training; has approximately 8,400 associates, which is an estimated 3.6 hrs of training per associate.

We invest in each of these cornerstones and view them as inextricably linked. Progress toward this goal is measured at the Business Unit and regional levels, and progress toward zero recordable injuries is communicated globally and linked to a number of recognition mechanisms. GRI 301: Materials 301–1 Materials used by weight or volume About Avient—What We Do: Materials Science Page 12 Avient 2023 Annual Report—Form 10-K Page 3 301–2 Recycled input materials used Products—How Our Products Enable Sustainability Page 40 301–3 Reclaimed products and their packaging materials Products—How Our Products Enable Sustainability Page 40 HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Performance | Metrics | Index Sustainability Report | 2023 83 https://www.avient.com/contact-us-now GRI 302: Energy 103–1, 2 and 3 Management approach—GRI 103 Planet—Protecting Our Planet; Climate Change Pages 52–53 302–1 Energy consumption within the organization Planet—Protecting Our Planet; Climate Change Pages 52–53 302–2 Energy consumption outside of the organization Planet—Protecting Our Planet; Climate Change Pages 52–53 302–3 Energy intensity Metrics—Planet Data and Metrics Page 76 Our energy intensity evaluates all energy usage within the organization. 302–4 Reduction of energy consumption Planet—Protecting Our Planet; Climate Change Pages 52–53 302–5 Reductions in energy requirements of products and services Products—How Our Products Enable Sustainability Page 40 GRI 303: Water and Effluents 303–1 Interactions with water as a shared resource Planet—Water Stewardship Pages 60 303–3 Water withdrawal Planet—Water Stewardship Pages 60 Metrics—Planet Data and Metrics Page 78 GRI 305: Emissions 103–1, 2 and 3 Management approach—GRI 103 Planet—Protecting Our Planet; Climate Change Pages 52, 53-54 305–1 Direct (Scope 1) GHG emissions Planet—Protecting Our Planet; Climate Change Pages 52, 53-54 305–2 Energy indirect (Scope 2) GHG emissions Planet—Protecting Our Planet; Climate Change Pages 52, 53-54 305–3 Other indirect (Scope 3) GHG emissions Planet—Protecting Our Planet; Climate Change Pages 52, 53-54 305–4 GHG emissions intensity Planet—Protecting Our Planet; Climate Change Pages 52, 53-54 305–5 Reduction of GHG emissions Planet—Protecting Our Planet; Climate Change Pages 52, 53-54 305–7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions Planet—Conventional Air Emissions Page 61 HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Performance | Metrics | Index Sustainability Report | 2023 84 GRI 306: Waste 103–1, 2 and 3 Management approach—GRI 103 Planet—Waste: All Sections Pages 57-58 306–1 Waste generation and significant waste-related impacts Planet—Waste: All Sections Pages 57-58 306–2 Management of significant waste-related impacts Planet—Waste: All Sections Pages 57-58 306–3 Waste generated Planet—Waste: All Sections Pages 57-58 306–4 Waste diverted from disposal Planet—Waste: All Sections Pages 57-58 306–5 Waste directed to disposal Planet—Waste: All Sections Pages 57-58 GRI 307: Environmental Compliance Products—Product Stewardship Page 45 Planet—Protecting Our Planet Page 52 Avient 2023 Annual Report—Form 10-K Pages 6–7 307–1 Non-compliance with environmental laws and regulations Products—Product Stewardship Page 45 Avient 2023 Annual Report—Form 10-K Pages 6–7 GRI 308: Supplier Environmental Assessment 308–1 New suppliers that were screened using environmental criteria Products—Product Stewardship Page 45 308–2 Negative environmental impacts in the supply chain and actions taken Products—Product Stewardship Page 45 GRI 401: Employment 103–1, 2 and 3 Management approach—GRI 103 People—Training and Development; Diversity & Inclusion Pages 23, 24 401–1 New employee hires and employee turnover People—Workforce Demographics Page 28 We hired 988 new associates in 2023 401–2 Benefits provided to full-time employees that are not provided to temporary or part-time employees People—Associate Benefits / Awards and Recognition Program; Health and Wellness Pages 27, 30 401–3 Parental leave People—Health and Wellness Page 30 HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Performance | Metrics | Index Sustainability Report | 2023 85 GRI 403: Occupational Health & Safety Avient 2023 Annual Report—Form 10-K Pages 5–7 Avient’s Human Rights Policy 403–1 Occupational health and safety management system Avient 2023 Annual Report—Form 10-K Pages 5–7 People—Occupational Safety & Health Page 20 403–2 Hazard identification, risk assessment, and incident investigation People—Environmental, Health & Safety Page 18 403–3 Occupational health services People—Occupational Safety & Health Page 20 403–4 Worker participation, consultation, and communication on occupational health and safety 403–5 Worker training on occupational health and safety People—Environmental, Health & Safety; People—Training and Development Pages 18, 23 403–6 Promotion of worker health People—Occupational Safety & Health; Health and Wellness Pages 20, 30 403–7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Products—Product Stewardship; Products—Supplier Collaboration Pages 45, 48 Avient 2023 Annual Report—Form 10-K Pages 5–7 403–8 Workers covered by an occupational health and safety management system 403–9 Work-related injuries 403–10 Work-related ill health People—Environmental, Health & Safety Page 18 GRI 404: Training & Education 10–1, 2 and 3 Management approach—GRI 103 People—Training and Development Page 23 404–1 Average hours of training per year per employee People—Training and Development; Career Training and Performance Feedback Pages 23, 31 In 2023, associates received 197,471 hours of training through a variety of delivery methods.

We invest in each of these cornerstones and view them as inextricably linked. Progress toward this goal is measured at the Business Unit and regional levels, and progress toward zero recordable injuries is communicated globally and linked to a number of recognition mechanisms. GRI 301: Materials 301–1 Materials used by weight or volume About Avient—What We Do: Materials Science Page 12 Avient 2023 Annual Report—Form 10-K Page 3 301–2 Recycled input materials used Products—How Our Products Enable Sustainability Page 40 301–3 Reclaimed products and their packaging materials Products—How Our Products Enable Sustainability Page 40 HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Performance | Metrics | Index Sustainability Report | 2023 83 https://www.avient.com/contact-us-now GRI 302: Energy 103–1, 2 and 3 Management approach—GRI 103 Planet—Protecting Our Planet; Climate Change Pages 52–53 302–1 Energy consumption within the organization Planet—Protecting Our Planet; Climate Change Pages 52–53 302–2 Energy consumption outside of the organization Planet—Protecting Our Planet; Climate Change Pages 52–53 302–3 Energy intensity Metrics—Planet Data and Metrics Page 76 Our energy intensity evaluates all energy usage within the organization. 302–4 Reduction of energy consumption Planet—Protecting Our Planet; Climate Change Pages 52–53 302–5 Reductions in energy requirements of products and services Products—How Our Products Enable Sustainability Page 40 GRI 303: Water and Effluents 303–1 Interactions with water as a shared resource Planet—Water Stewardship Pages 60 303–3 Water withdrawal Planet—Water Stewardship Pages 60 Metrics—Planet Data and Metrics Page 78 GRI 305: Emissions 103–1, 2 and 3 Management approach—GRI 103 Planet—Protecting Our Planet; Climate Change Pages 52, 53-54 305–1 Direct (Scope 1) GHG emissions Planet—Protecting Our Planet; Climate Change Pages 52, 53-54 305–2 Energy indirect (Scope 2) GHG emissions Planet—Protecting Our Planet; Climate Change Pages 52, 53-54 305–3 Other indirect (Scope 3) GHG emissions Planet—Protecting Our Planet; Climate Change Pages 52, 53-54 305–4 GHG emissions intensity Planet—Protecting Our Planet; Climate Change Pages 52, 53-54 305–5 Reduction of GHG emissions Planet—Protecting Our Planet; Climate Change Pages 52, 53-54 305–7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions Planet—Conventional Air Emissions Page 61 HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Performance | Metrics | Index Sustainability Report | 2023 84 GRI 306: Waste 103–1, 2 and 3 Management approach—GRI 103 Planet—Waste: All Sections Pages 57-58 306–1 Waste generation and significant waste-related impacts Planet—Waste: All Sections Pages 57-58 306–2 Management of significant waste-related impacts Planet—Waste: All Sections Pages 57-58 306–3 Waste generated Planet—Waste: All Sections Pages 57-58 306–4 Waste diverted from disposal Planet—Waste: All Sections Pages 57-58 306–5 Waste directed to disposal Planet—Waste: All Sections Pages 57-58 GRI 307: Environmental Compliance Products—Product Stewardship Page 45 Planet—Protecting Our Planet Page 52 Avient 2023 Annual Report—Form 10-K Pages 6–7 307–1 Non-compliance with environmental laws and regulations Products—Product Stewardship Page 45 Avient 2023 Annual Report—Form 10-K Pages 6–7 GRI 308: Supplier Environmental Assessment 308–1 New suppliers that were screened using environmental criteria Products—Product Stewardship Page 45 308–2 Negative environmental impacts in the supply chain and actions taken Products—Product Stewardship Page 45 GRI 401: Employment 103–1, 2 and 3 Management approach—GRI 103 People—Training and Development; Diversity & Inclusion Pages 23, 24 401–1 New employee hires and employee turnover People—Workforce Demographics Page 28 We hired 988 new associates in 2023 401–2 Benefits provided to full-time employees that are not provided to temporary or part-time employees People—Associate Benefits / Awards and Recognition Program; Health and Wellness Pages 27, 30 401–3 Parental leave People—Health and Wellness Page 30 HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Performance | Metrics | Index Sustainability Report | 2023 85 GRI 403: Occupational Health & Safety Avient 2023 Annual Report—Form 10-K Pages 5–7 Avient’s Human Rights Policy 403–1 Occupational health and safety management system Avient 2023 Annual Report—Form 10-K Pages 5–7 People—Occupational Safety & Health Page 20 403–2 Hazard identification, risk assessment, and incident investigation People—Environmental, Health & Safety Page 18 403–3 Occupational health services People—Occupational Safety & Health Page 20 403–4 Worker participation, consultation, and communication on occupational health and safety 403–5 Worker training on occupational health and safety People—Environmental, Health & Safety; People—Training and Development Pages 18, 23 403–6 Promotion of worker health People—Occupational Safety & Health; Health and Wellness Pages 20, 30 403–7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Products—Product Stewardship; Products—Supplier Collaboration Pages 45, 48 Avient 2023 Annual Report—Form 10-K Pages 5–7 403–8 Workers covered by an occupational health and safety management system 403–9 Work-related injuries 403–10 Work-related ill health People—Environmental, Health & Safety Page 18 GRI 404: Training & Education 10–1, 2 and 3 Management approach—GRI 103 People—Training and Development Page 23 404–1 Average hours of training per year per employee People—Training and Development; Career Training and Performance Feedback Pages 23, 31 In 2023, associates received 197,471 hours of training through a variety of delivery methods.

In addition, the evaluation of potential additional costs and liabilities linked to current regulations is integrated in the ongoing management of plant operations and products produced at these plants. This partnership enables a more robust budgeting and financial planning cycle, a more strategic sourcing of options (pure commodity sourcing and GOs among others) while leveraging to advance risk management solutions to address the challenges of an ever volatile and changeable environment, such as any legislative changes (opportunities & threats linked to carbon taxes for instance) that may threaten our portfolio.