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Product Stewardship activities encompassing a life cycle approach, ensure sustainable management of our products and an open dialogue with all interested parties. It is the responsibility of each person at Avient to ensure that all operations in the company are carried out in accordance with this policy. It is the responsibility of each person at Avient to give the highest priority to safety and health both on and off the job.

Independence Assessment of Outside Advisers • The Committee may select a compensation consultant, legal counsel or other adviser to the Committee or receive advice from a compensation consultant, legal counsel or other adviser (other than in-house legal counsel or any compensation consultant, legal counsel or other adviser whose role is limited to the following activities for which no disclosure would be required under Item 407(e)(3)(iii) of Regulation S-K: consulting on any broad-based plan that does not discriminate in scope, terms, or operation, in favor of executive officers or directors of the Company, and that is available generally to all salaried employees; or providing information that either is not customized for a particular company or that is customized based on parameters that are not developed by the compensation consultant, and about which the compensation consultant does not provide advice) only after taking into consideration all factors relevant to that person’s independence from management, including the following: 5 • the provision of other services to the Company by the employer of the compensation consultant, legal counsel or other adviser; • the amount of fees received from the Company by the employer of the compensation consultant, legal counsel or other adviser, as a percentage of the total revenue of the employer of the compensation consultant, legal counsel or other adviser; • the policies and procedures of the employer of the compensation consultant, legal counsel or other adviser that are designed to prevent conflicts of interest; • any business or personal relationship of the compensation consultant, legal counsel or other adviser with a member of the Committee; • any stock of the Company owned by the compensation consultant, legal counsel or other adviser; and • any business or personal relationship of the compensation consultant, legal counsel, other adviser or the employer of the adviser with an executive officer of the Company The Committee shall evaluate whether any compensation consultant retained or to be retained by it has any conflict of interest in accordance with Item 407(e)(3)(iv) of Regulation S-K.

Independence Assessment of Outside Advisers • The Committee may select a compensation consultant, legal counsel or other adviser to the Committee or receive advice from a compensation consultant, legal counsel, or other adviser only after taking into consideration all factors relevant to that person’s independence from management, including the following: o the provision of other services to the Company by the employer of the compensation consultant, legal counsel or other adviser; o the amount of fees received from the Company by the employer of the compensation consultant, legal counsel, or other adviser, as a percentage of the total revenue of the employer of the compensation consultant, legal counsel or other adviser; o the policies and procedures of the employer of the compensation consultant, legal counsel or other adviser that are designed to prevent conflicts of interest; o any business or personal relationship of the compensation consultant, legal counsel, or other adviser with a member of the Committee; o any stock of the Company owned by the compensation consultant, legal counsel, or other adviser; and o any business or personal relationship of the compensation consultant, legal counsel, other adviser, or the employer of the adviser with an executive officer of the Company The Committee shall evaluate whether any compensation consultant retained or to be retained by it has any conflict of interest in accordance with Item 407(e)(3)(iv) of Regulation S-K.

Independence Assessment of Outside Advisers • The Committee may select a compensation consultant, legal counsel or other adviser to the Committee or receive advice from a compensation consultant, legal counsel or other adviser (other than in-house legal counsel or any compensation consultant, legal counsel or other adviser whose role is limited to the following activities for which no disclosure would be required under Item 407(e)(3)(iii) of Regulation S-K: consulting on any broad-based plan that does not discriminate in scope, terms, or operation, in favor of executive officers or directors of the Company, and that is available generally to all salaried employees; or providing information that either is not customized for a particular company or that is customized based on parameters that are not developed by the compensation consultant, and about which the compensation consultant does not provide advice) only after taking into consideration all factors relevant to that person’s independence from management, including the following: • the provision of other services to the Company by the employer of the compensation consultant, legal counsel or other adviser; 5 • the amount of fees received from the Company by the employer of the compensation consultant, legal counsel or other adviser, as a percentage of the total revenue of the employer of the compensation consultant, legal counsel or other adviser; • the policies and procedures of the employer of the compensation consultant, legal counsel or other adviser that are designed to prevent conflicts of interest; • any business or personal relationship of the compensation consultant, legal counsel or other adviser with a member of the Committee; • any stock of the Company owned by the compensation consultant, legal counsel or other adviser; and • any business or personal relationship of the compensation consultant, legal counsel, other adviser or the employer of the adviser with an executive officer of the Company The Committee shall evaluate whether any compensation consultant retained or to be retained by it has any conflict of interest in accordance with Item 407(e)(3)(iv) of Regulation S-K.

PERSONAL CARE PRODUCTS MANUFACTURER B O T T L E S A N D C L O S U R E S • Achieve a lower cost on low volume orders • Accommodate a large number of custom designs with rapid color development and matching • Gain quick turnaround for colorant orders • Offered flat pricing with a minimum order quantity (MOQ) of 10 pounds • Eliminated low-volume surcharges, driving leaner inventory management • Implemented shorter development lead times to enable faster market access • Provided 3-day order lead times ColorMatrix™ Small Order Service KEY REQUIREMENTS WHY AVIENT?

Factors that could cause actual results to differ materially from those implied by these forward looking statements include but are not limited to:• Factors that could cause actual results to differ materially from those implied by these forward‐looking statements include, but are not limited to:  Our ability to achieve the strategic and other objectives relating to the Spartech acquisition, including any expected synergies; our ability to successfully  integrate Spartech and achieve the expected results of the acquisition, including, without limitation, the acquisition being accretive;  Disruptions, uncertainty or volatility in the credit markets that could adversely impact the availability of credit already arranged and the availability and  cost of credit in the future;  The financial condition of our customers, including the ability of customers (especially those that may be highly leveraged and those with inadequate  liquidity) to maintain their credit availability;liquidity) to maintain their credit availability;  The speed and extent of an economic recovery, including the recovery of the housing market;  Our ability to achieve new business gains;  The amount and timing of repurchases, if any, of PolyOne common shares and our ability to pay regular quarterly cash dividends and the amounts and  timing of any future dividends;  The effect on foreign operations of currency fluctuations, tariffs, and other political, economic and regulatory risks;  Changes in polymer consumption growth rates in the markets where we conduct business;g p y p g ;  Changes in global industry capacity or in the rate at which anticipated changes in industry capacity come online;  Fluctuations in raw material prices, quality and supply and in energy prices and supply;  Production outages or material costs associated with scheduled or unscheduled maintenance programs;  Unanticipated developments that could occur with respect to contingencies such as litigation and environmental matters;  An inability to achieve or delays in achieving or achievement of less than the anticipated financial benefit from initiatives related to working capital  reductions, cost reductions, employee productivity goals, and an inability to raise or sustain prices for products or services;, , p y p y g , y p p ;  An inability to maintain appropriate relations with unions and employees; and  Other factors affecting our business beyond our control, including, without limitation, changes in the general economy, changes in interest rates and  changes in the rate of inflation. • The above list of factors is not exhaustive. • We undertake no obligation to publicly update forward‐looking statements, whether as a result of new information, future events or otherwise.   The non‐GAAP financial measures  i l d dj t d EPS i b f i t t t d i ti dinclude: adjusted EPS, earnings before interest, tax, depreciation and  amortization (EBITDA), adjusted EBITDA, net debt, Specialty platform operating  income, Specialty platform gross margin percentage, adjusted operating income,  return on invested capital, net debt/ EBITDA, and the exclusion of corporate p p charges in certain calculations.  EPS: $1.20 Proforma Debt Maturities & Liquidity Summary – 12/31/12 (Reflecting  Financing & Spartech Acquisition) • Total Debt at 12/31/12 h $1,010 $297 $360 $300 $400 Debt Maturities  As of December  31, 2012  ($ millions) Less: Cash Net Debt 213 $797 $50 $297 $100 $200 • Available Liquidity Cash $213 $800 Debt Maturities  As of December  31, 2012 P f f 2/13 Fi i $50 $0 2015 2017 2020 Interest Rates: 7.500%                       5.000%                      7.375% Cash ABL Availability Total Liquidity $213 271 $484 $600 $400 $600 Proforma for 2/13 Financing ($ millions) Total Liquidity • Net Debt / EBITDA = 2.0x* $484 $50 $360 $0 $200 • Net Debt / EBITDA = 2.35x** $50$0 2015 2020 2023 Page 14 Interest Rates:   7.500%                      7.375%                      5.250% *Assumes $65 million of synergies related to Spartech acquistion **Assumes no synergies related to Spartech acquistion Use of Cash Share DividendsOrganic G Acquisitions • Repurchased 1 2 Repurchase • Introduced a Dividends • Expanding our Growth T t th t d Acquisitions • Repurchased 1.2 million shares in 2012 • 20.0 million shares are il bl f • Introduced a quarterly dividend in Q1 2011 and increased in Q1 2012 (25%) and Q1 2013 (20%) • Expanding our sales, marketing, and technical capabilities is top priority • Investing in • Targets that expand our: • Specialty offering • End market presence • Geographic footprint available for repurchase under the current authorization Q1 2013 (20%) • Objective of maintaining and growing Investing in operational and LSS initiatives (including synergy capture) • CAPEX • Synergy opportunities • Adjacent material solutions Proforma Cash Balance = $213M N t D bt / EBITDA* 2 0X CAPEX Net Debt / EBITDA* = 2.0X *Adjusted EBITDA assumes synergies related to the Spartech acquisition are realized at close; preliminary synergies estimated at $65M and are expected to be achieved over a 3-year period Page 15 Why Invest In PolyOne?

These factors may include, among others: business or professional experience; knowledge and skill in certain specialty areas such as 2 accounting and finance, international markets, physical sciences and technology, or the specialty materials industry; personal characteristics such as ethical standards, integrity, judgment, leadership, and the ability to devote sufficient time to the affairs of the Company; substantial accomplishment with demonstrated leadership capabilities; freedom from outside interests that conflict with the Company’s best interests; the diversity of backgrounds and experience they will bring to the Board, including diversity with respect to race, gender, national origin, ethnicity, nationality, and sexual orientation, as well as differences in viewpoint, background and skill; and the needs of the Company from time to time When identifying nominees for election to the Board, the Committee will include, and will request that any search firm it engages include, qualified female and racially/ethnically diverse persons in the initial pool from which director nominees are chosen.

Depending on the wall thickness of the elastomer and the substrate, the production rate can be very high. Personal Care: Soft touch overmolded TPEs are widely used in personal care applications such as handles and grips on hair brushes, razors, toothbrushes, and writing pens/pencils. The consumers’ preference for a soft touch, "warm" feel and a personalized color palette drives the use of TPEs in personal care products.

When showing constant dollar figures on GAAP and non-GAAP financial measures, the foreign exchange impact is calculated by using current foreign exchange rates and applying them to the prior period results. Continue fostering our Great Place to Work® culture Strategic Objectives Long Term Growth Rates Growth Drivers $340 $455 $790 $1,120 $51 $84 $212 $650 $108 $113 $231 $230 $265 $358 $726 $730 8-12% 8-10% 8-10% 5% Sustainable Solutions Composites Healthcare Asia/Emerging Regions Profitable Growth Great Place to Work 5.4% 10.9% 2006 2014 2023E EBITDA Margins $0.14 $1.93 2006 2014 2023E TOP-TIER SUSTAINABILITY PERFORMANCE AND RECOGNITION Industry Sustainability Standards ESG Ratings Performance 1 3 5 5 87th 94th percentile Innovation is the lifeblood of a specialty company. We also monitor earnings (defined as net income from continuing operations) before interest, taxes, depreciation and amortization (EBITDA) and adjusted EBITDA (EBITDA before the impact of special items) as a supplement to our GAAP measures.