https://www.avient.com/sites/default/files/2024-08/Avient 2023 Sustainability Report_6.pdf
HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Per formance | Metrics | Index Sustainability Report | 2023 91
https://www.avient.com/sites/default/files/2022-03/Sustainability%20ESG%20Disclosures_Global%20Chemical%20Mgt%20Policy.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
Task Force on Climate-related Financial Disclosures (TCFD) Index
Recommended Disclosure Avient Disclosures
Governance
Describe the board’s oversight of climate-related risks and opportunities
Message from the Governance and Corporate Responsibility Committee Page 4
Planet—Climate Change Page 53
Avient 2023 Proxy Statement Pages 30–31, 34
CDP Climate Change Response—C1.1b
Describe management’s role in assessing and managing climate-related risks and opportunities
Message from Avient's VP of Sustainability Page 16
People—Environmental, Health & Safety Page 18
Planet—Climate Change Page 53
CDP Climate Change Response—C1.2, C1.2a
Strategy
Describe the climate-related risks and opportunities the organization has identified over the short, medium, and
long term
CDP Climate Change Response—C2.1, C2.2C, C2.3a, C2.4a
Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and
financial planning
CDP Climate Change Response—C2.5, C2.6
Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios,
including a 2°C or lower scenario
CDP Climate Change Response—C3.1a, C3.1g
Risk Management
Describe the organization’s processes for identifying and assessing climate-related risks
Planet—Climate Change Page 53
CDP Climate Change Response—C2.2, C2.2a, C2.2b
Describe the organization’s processes for managing climate-related risks
Planet—Climate Change Page 53
CDP Climate Change Response—C2.2, C2.2d
Describe how processes for identifying, assessing and managing climate-related risks are integrated into the
organization’s overall risk management
Planet—Climate Change Page 53
CDP Climate Change Response—C2.2, C3.1c
Metrics & Targets
Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy
and risk management process
Planet—Climate Change Page 53
CDP Climate Change Response—C6.1, C6.2, C6.3, C6.5
Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas emissions and the related risks
Metrics—Planet Data and Metrics Page 77
Planet—Climate Change Page 53
CDP Climate Change Response—C6.1, C6.2, C6.3, C6.5
Describe the targets used by the organization to manage climate-related risks and opportunities and performance
against targets
Metrics—Planet Data and Metrics Page 77
2030 Sustainability Goals Page 7
CDP Climate Change Response—C4
HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Per formance | Metrics | Index Sustainability Report | 2023 92
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
TCFD Climate Scenario Risks & Opportunities Matrix
*For full disclosure of the results as aligned with TCFD guidance, refer to CDP Climate Change Report.
https://www.avient.com/sites/default/files/2022-07/Avient 2021 Sustainability Report 7-26-22.pdf
Who We Are—Revenue by Geography and End Market
HOME | Contents | Message from the CEO | Who We Are | People | Products | Planet | Performance | Metrics | IndexHOME | Contents | Message from the CEO | Who We Are | People | Products | Planet | Performance | Metrics | Index
Sustainability Report | 2021 100
https://www.avient.com/sites/default/files/2022-03/Sustainability%20ESG%20Disclosures_Global%20Chemical%20Mgt%20Policy.pdf
https://www.avient.com/sites/default/files/2022-03/Avient%202021%20Annual%20Report.pdf
Recommended Disclosure Avient Disclosures
Governance
Describe the board’s oversight of climate-related risks and opportunities
Message from the Governance and Corporate Responsibility Committee
Planet—Climate Change
Avient 2022 Proxy Statement Pages 31–32, 34
2021 CDP Climate Change Response—C1.1b
Describe management’s role in assessing and managing climate-related risks and opportunities
Message from Avient’s VP of Sustainability
People—Management Approach EH&S
Planet—Climate Change
2021 CDP Climate Change Response—C1.2, C1.2a
Strategy
Describe the climate-related risks and opportunities the organization has identified over the short, medium, and
long term
2021 CDP Climate Change Response—C2.1, C2.2C, C2.3a, C2.4a
Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and
financial planning
2021 CDP Climate Change Response—C2.5, C2.6
Describe the resilience of the organization’s strategy, taking into consideration different climate-related
scenarios, including a 2°C or lower scenario
2021 CDP Climate Change Response—C3.1a, C3.1g
Risk Management
Describe the organization’s processes for identifying and assessing climate-related risks
Planet—Climate Change
2021 CDP Climate Change Response—C2.2, C2.2a, C2.2b
Describe the organization’s processes for managing climate-related risks
Planet—Climate Change
2021 Climate Change Response—C2.2, C2.2d
Describe how processes for identifying, assessing and managing climate-related risks are integrated into the
organization’s overall risk management
Planet—Climate Change
2021 CDP Climate Change Response—C2.2, C3.1c
Metrics & Targets
Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its
strategy and risk management process
Planet—Climate Change
2021 CDP Climate Change Response—C6.1, C6.2, C6.3, C6.5
Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas emissions and the related risks
Metrics and Index—People and Planet Data and Metrics
Planet—Climate Change
2021 CDP Climate Change Response—C6.1, C6.2, C6.3, C6.5
Describe the targets used by the organization to manage climate-related risks and opportunities and
performance against targets
Metrics and Index—People and Planet Data and Metrics
2030 Sustainability Goals
2021 CDP Climate Change Response—C4
Task Force on Climate-related Financial Disclosures (TCFD) Index
HOME | Contents | Message from the CEO | Who We Are | People | Products | Planet | Performance | Metrics | IndexHOME | Contents | Message from the CEO | Who We Are | People | Products | Planet | Performance | Metrics | Index
Sustainability Report | 2021 101
https://www.avient.com/sites/default/files/2022-03/Avient%202022%20Proxy%20Statement.pdf
Below is a reconciliation of non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.
https://www.avient.com/sites/default/files/2023-07/Avient-2022-Sustainability-Report.pdf
About Us—Revenue by Geography and End Market Page 14
HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Per formance | Metrics | Index Sustainability Report | 2022 100
https://www.avient.com/sites/default/files/2022-03/Sustainability%20ESG%20Disclosures_Global%20Chemical%20Mgt%20Policy.pdf
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
Recommended Disclosure Avient Disclosures
Governance
Describe the board’s oversight of climate-related risks and opportunities
Message from the Governance and Corporate Responsibility Committee Page 4
Planet—Climate Change Page 59
Avient 2023 Proxy Statement Pages 47–49, 51
2022 CDP Climate Change Response—C1.1b
Describe management’s role in assessing and managing climate-related risks and opportunities
Message from Avient's VP of Sustainability Page 17
People—Management Approach EH&S Page 19
Planet—Climate Change Page 59
2022 CDP Climate Change Response—C1.2, C1.2a
Strategy
Describe the climate-related risks and opportunities the organization has identified over the short, medium, and
long term
2022 CDP Climate Change Response—C2.1, C2.2C, C2.3a, C2.4a
Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and
financial planning
2022 CDP Climate Change Response—C2.5, C2.6
Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios,
including a 2°C or lower scenario
2022 CDP Climate Change Response—C3.1a, C3.1g
Risk Management
Describe the organization’s processes for identifying and assessing climate-related risks
Planet—Climate Change Page 59
2022 CDP Climate Change Response—C2.2, C2.2a, C2.2b
Describe the organization’s processes for managing climate-related risks
Planet—Climate Change Page 59
2022 Climate Change Response—C2.2, C2.2d
Describe how processes for identifying, assessing and managing climate-related risks are integrated into the
organization’s overall risk management
Planet—Climate Change Page 59
2022 CDP Climate Change Response—C2.2, C3.1c
Metrics & Targets
Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy
and risk management process
Planet—Climate Change Page 59
2022 CDP Climate Change Response—C6.1, C6.2, C6.3, C6.5
Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas emissions and the related risks
Metrics—People and Planet Data and Metrics Pages 84–85
Planet—Climate Change Page 59
2022 CDP Climate Change Response—C6.1, C6.2, C6.3, C6.5
Describe the targets used by the organization to manage climate-related risks and opportunities and performance
against targets
Metrics—People and Planet Data and Metrics Pages 84–85
2030 Sustainability Goals Page 7
2022 CDP Climate Change Response—C4
Task Force on Climate-related Financial Disclosures (TCFD) Index
HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Per formance | Metrics | Index Sustainability Report | 2022 101
https://www.avient.com/sites/default/files/2023-03/2023%20Avient%20Bookmarked%20Proxy%20Statement%20-%20FINAL.pdf
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
https://www.avient.com/company/sustainability/sustainability-report/reporting/cdp-climate-change-report
TCFD Climate Scenario Risks & Opportunities Matrix
*For full disclosure of the results as aligned with TCFD guidance, refer to CDP Climate Change Report.
https://www.avient.com/sites/default/files/2021-09/avient2020sustainabilityreport-9-2-21.pdf
Who We Are—Revenue by Geography and End Market
Sustainability Accounting Standards Board (SASB) Chemicals Standard Index
HOME | Contents | Message from the CEO | Who We Are | People | Products | Planet | Performance | Metrics | Index
Sustainability Report | 2020 98
Task Force on Climate-related Financial Disclosures (TCFD) Index
Recommended Disclosure Avient Disclosures
Governance
Describe the board’s oversight of climate-related risks and opportunities
Message from the Governance and Corporate Responsibility Committee
Planet—Climate Change
2020 CDP Climate Change Response—C1.1b
Describe management’s role in assessing and managing climate-related risks and opportunities
People—Management Approach EH&S
Planet—Protecting Our Planet; Climate Change
2020 CDP Climate Change Response—C1.2, C1.2a
Strategy
Describe the climate-related risks and opportunities the organization has identified over the short, medium, and
long term
2020 CDP Climate Change Response—C2.1, C2.2C, C2.3a, C2.4a
Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and
financial planning
2020 CDP Climate Change Response—C2.5, C2.6
Describe the resilience of the organization’s strategy, taking into consideration different climate-related
scenarios, including a 2°C or lower scenario
2020 CDP Climate Change Response—C3.1a, C3.1g
Risk Management
Describe the organization’s processes for identifying and assessing climate-related risks
Planet—Climate Change
2020 CDP Climate Change Response—C2.2, C2.2a, C2.2b
Describe the organization’s processes for managing climate-related risks
Planet—Climate Change
2020 Climate Change Response—C2.2, C2.2d
Describe how processes for identifying, assessing and managing climate-related risks are integrated into the
organization’s overall risk management
Planet—Climate Change
2020 CDP Climate Change Response—C2.2, C3.1c
Metrics & Targets
Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its
strategy and risk management process
Planet—Climate Change
2020 CDP Climate Change Response—C6.1, C6.2, C6.3, C6.5
Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas emissions and the related risks
Metrics and Index—People and Planet Data and Metrics
Planet—Climate Change
2020 CDP Climate Change Response—C6.1, C6.2, C6.3, C6.5
Describe the targets used by the organization to manage climate-related risks and opportunities and
performance against targets
Metrics and Index—People and Planet Data and Metrics
2030 Sustainability Goals
2020 CDP Climate Change Response—C4
HOME | Contents | Message from the CEO | Who We Are | People | Products | Planet | Performance | Metrics | Index
Sustainability Report | 2020 99
Reconciliation of Non-GAAP Financial Measures
Reconciliation of Non-GAAP Financial Measures (Unaudited)
(Dollars in millions, except for per share data)
1
Below is a reconciliation of non-GAAP financial measures to their most directly comparable financial measures calculated and presented in accordance with GAAP.