https://www.avient.com/sites/default/files/2021-08/avient-cdp-climate-change-questionnaire-2021.pdf
Performance: Review financial performance and growth.
This process focuses on financial, operational, and
reputational risks.
Yes, a single figure estimate
Potential financial impact figure (currency)
19,000,000
Potential financial impact figure – minimum (currency)
Potential financial impact figure – maximum (currency)
Explanation of financial impact figure
Avient’s 2020 revenue was $3.8 billion - if our revenue figures were impacted by .5%,
this could result in a $19 million impact. $3.8b*0.5%=$19,000,000.
https://www.avient.com/sites/default/files/2025-03/2025 Proxy Statement.pdf
Management has the primary responsibility for the completeness and accuracy of the Company’s consolidated
financial statements and disclosures, the financial reporting process and the effectiveness of the Company’s
internal control over financial reporting.
Beggs Senior Vice President, Chief Financial Officer
Joel R.
Non-GAAP financial measures have limitations as analytical tools and should not be considered in
isolation from, or solely as alternatives to, financial measures prepared in accordance with GAAP.
https://www.avient.com/sites/default/files/resources/PolyOne%2520Investor%2520Presentation%2520Longbow%2520Basic%2520Materials%2520Conference%2520-%2520March%25202016.pdf
PolyOne Corporation Page 3
Use of Non-GAAP Measures
This presentation includes the use of both GAAP (generally accepted accounting
principles) and non-GAAP financial measures.
A reconciliation of each non-GAAP financial measure with the most directly
comparable GAAP financial measure is attached to this presentation which is posted
on our website at www.polyone.com.
1) Special items are a non-GAAP financial measure and are used to determine adjusted earnings.
https://www.avient.com/sites/default/files/resources/PolyOne%2520IR%2520Presentation%2520-%2520RW%2520Baird%25202015%2520Industrial%2520Conference%2520-%2520November%25202015.pdf
PolyOne Corporation Page 3
Use of Non-GAAP Measures
This presentation includes the use of both GAAP (generally accepted accounting
principles) and non-GAAP financial measures.
A reconciliation of each non-GAAP financial measure with the most directly
comparable GAAP financial measure is attached to this presentation which is posted
on our website at www.polyone.com.
1) Special items are a non-GAAP financial measure and are used to determine adjusted earnings.
https://www.avient.com/sites/default/files/resources/POL%2520IR%2520Presentation%2520-%2520Credit%2520Suisse%2520-%2520June%25202015.pdf
PolyOne Corporation Page 3
Use of Non-GAAP Measures
This presentation includes the use of both GAAP (generally accepted accounting
principles) and non-GAAP financial measures.
A reconciliation of each non-GAAP financial measure with the most directly
comparable GAAP financial measure is attached to this presentation which is posted
on our website at www.polyone.com.
1) Special items are a non-GAAP financial measure.
https://www.avient.com/sites/default/files/2023-03/AVNT Mar 2023 Earnings Presentation.pdf
The non-GAAP financial measures include: Adjusted Earnings Per Share, Net Debt / Adjusted EBITDA, and Adjusted
EBITDA.
Avient’s chief operating decision maker uses these financial measures to monitor and evaluate the ongoing performance of Avient and each business segment and to allocate resources.
A reconciliation of each historical non-GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation which is posted on our website at www.avient.com.
https://www.avient.com/sites/default/files/resources/PolyOne%2520Proxy%2520Statement%25202016.pdf
See Appendix A for an explanation of management’s use of non-GAAP financial measures
and a reconciliation of non-GAAP financial measures to our results as reported under GAAP.
He is
particularly equipped to advise our Board and Audit
Committee on financial issues affecting our Company
due to his prior roles as chief financial officer.
Management has the primary responsibility for the completeness and
accuracy of the Company’s consolidated financial statements and disclosures, the financial reporting process and the
effectiveness of the Company’s internal control over financial reporting.
https://www.avient.com/sites/default/files/2023-09/Avient Sustainability Day 2023 - Website %289.19%29.pdf
The non-GAAP financial measures include Free Cash Flow and Adjusted EBITDA Margin.
A reconciliation of each historical non-GAAP financial measure with the most directly comparable GAAP financial measure is attached to this presentation, which is posted on our website at www.avient.com.
To provide comparable financial results, Avient references “pro forma” financial metrics, which include the business results of Clariant Color for the entirety of 2020.
https://www.avient.com/sites/default/files/2024-12/2024 Avient Executive Bios_Holger Kronimus.pdf
Kronimus served as International Controller and Finance
Director as well as other positions of financial, commercial and plant management in Avient’s
Color, Additives & Ink business unit.
Prior to Avient, he worked in financial and commercial
roles in Elekluft Elekronik and Docon Unternehmensberatung in Germany.
https://www.avient.com/sites/default/files/2025-01/Securities Trading Policy %282024%29 Final.pdf
Blackout” Periods: The Company’s announcement of its quarterly financial results
almost always has the potential to have a material effect on the market for the Company’s
securities.
Special Circumstances: The existence of a personal financial emergency does not
excuse anyone from compliance with this policy.
The Company may permit exceptions to
this policy for individuals only upon prior authorization by any two of the following three
officers of the Company: Chief Executive Officer, Chief Financial Officer, and General
Counsel.
12.