1 AVIENT CORPORATION AUDIT COMMITTEE CHARTER Authority The Board of Directors, by resolution dated August 31, 2000, established the Audit Committee.

Three Months Ended Year Ended Reconciliation of Pro Forma Adjusted Earnings per Share December 31, 2022 Net (loss) income from continuing operations attributable to Avient shareholders $ (17.0) $ 82.8 Special items, after tax (Attachment 3) 38.3 116.2 Amortization expense, after-tax (Attachment 1) 14.6 49.0 Adjusted net income from continuing operations excluding special items 35.9 248.0 APM pro forma adjustments to net income from continuing operations* 2.5 13.6 APM amortization expense, after tax* — 19.1 Pro forma adjusted net income from continuing operations attributable to Avient shareholders $ 38.4 $ 280.7 Weighted average diluted shares 91.7 92.2 Pro forma adjusted EPS - excluding special items $ 0.42 $ 3.04 * Pro forma adjustment for January - August 2022 APM results (period before Avient ownership) including the impacts of debt financing and prepayments on net income from continuing operations. 14 Free Cash Flow Calculation December 31, 2023 Cash provided by operating activities $ 201.6 Taxes paid on gain on sale of business 104.1 Adjusted cash provided by operating activities $ 305.7 Capital expenditures $ (119.4) Free cash flow $ 186.3 Three Months Ended March 31, 2023 Reconciliation to Condensed Consolidated Statements of Income $ EPS Net income from continuing operations attributable to Avient shareholders $ 20.8 $ 0.23 Special items, after tax 22.3 0.24 Amortization expense, after-tax 15.1 0.16 Adjusted net income / EPS $ 58.2 $ 0.63 Three Months Ended December 31, Year Ended December 31, Reconciliation to EBITDA and Pro Forma Adjusted EBITDA 2023 2022 2023 2022 Net income (loss) from continuing operations – GAAP $ 27.6 $ (16.6) $ 76.3 $ 83.1 Income tax (benefit) expense (7.0) (60.8) 11.0 (19.3) Interest expense 26.8 49.4 115.3 119.8 Depreciation and amortization from continuing operations 44.2 48.6 188.8 162.5 EBITDA from continuing operations $ 91.6 $ 20.6 $ 391.4 $ 346.1 Special items, before tax 22.4 104.3 114.6 194.0 Interest expense included in special items (0.1) (16.0) (2.3) (26.0) Depreciation and amortization included in special items — (1.5) (1.9) (5.5) Adjusted EBITDA $ 113.9 $ 107.4 $ 501.8 $ 508.6 APM pro forma adjustments - 8 months 2022* — — — 83.1 Pro forma adjusted EBITDA $ 113.9 $ 107.4 $ 501.8 $ 591.7 * Pro forma adjustment for January - August 2022 APM results (period before Avient ownership).

On December 19, 2012, the Company acquired Glasforms, Inc. Vice President, Information Technology, The Geon Company, May 1999 to August 2000, and Chief Information Officer, August 1997 to May 1999. POLYONE CORPORATION 19 PART II ITEM 5.

Kahler (16) Page 16 • Shifted sales compensation practices to drive value and margin expansion • Significantly upgraded and added sales, marketing, and From Volume to Value $2,622 $3,060 Sales ($ millions) 2006 2011PFadded sales, marketing, and technical resources • Expanded global cross-selling • Invested in training and tools 2006 2011PF 3.3% 6.8% 2006 2011PF Adjusted OI% ($ millions) 2006 2011PF 2006 2011PF Page 17 • Value pricing practices enabled by use of EVE tools • Shifting the basis of competition to specialization 1.5% 8.9% 2006 2011PF Specialty OI% Specialization Drives Margin Expansion 2006 2011PF 7.2% PPS OI% competition to specialization differentiates PolyOne as a value-added solutions provider • Redirecting our technology and marketing focus to the most attractive segments 2.6% 5.6% 2006 2011 POD OI% 5.5% 7.2% 2006 2011 2006 2011 2006 2011 Page 18 • Global key account management team focused on key markets and strategic OEMs • Drive growth in target markets through application development750 1,120 Total Commercial Employees 2007 – 2011 49% Increase Commercial Excellence – Recent Investments *Includes ColorMatrix through application development • Leverage breadth of solutions across all PolyOne platforms to identify innovative solutions for strategic OEMs and Tier 1 partners * 750 2007 2011 Sales Marketing R&D/Tech Page 19 5% 1% 0% 27% 2% 12% 4% Performance Dashboards Drive Execution 45% 26% 18% 5% 55% Page 20 53% Drivers of Customer Loyalty Customer Experience is Key to Customer Loyalty 53% Building Customer Loyalty n = 4,960 B2B customers of 24 companies Source: Corporate Executive Board Company and Brand Impact Product and Service Delivery Value-to- Price Ratio Customer Experience 19% 9% 9% 19% 19% 9% Page 21 • Continue to redirect our focus to more attractive segments and increase customer loyalty and retention • Leverage new commercial tools and investments to enable disciplined execution and accountability Critical Imperatives to enable disciplined execution and accountability • Position PolyOne as the differentiated value-added specialty solutions provider Drive improved mix in all segments and achieve margin and profitability growth Page 22 Page 23

No Nylon Type Nylon description TPE Hardness Aging condition Peel, N/mm / lb / in 1 Capron 8333GHI Glass and impact 60A(1) Aging A 3.7 / 21 2 Capron 8333GHI Glass and impact 60A(1) Aging B 3.2 / 20 3 Capron 8333GHI Glass and impact 60A(1) Aging C 3.3 / 19 4 Capron 8333GHIHS Glass, impact and heat stabilized 60A(1) Aging A 3.2 / 20 5 Capron 8333GHIHS Glass, impact and heat stabilized 75A Aging A 3.0 / 17 6 Ultramid B3ZG6 Glass and impact 60A(1) Aging A 3.2 / 18 7 Zytel 70G33L Glass 60A(1) Aging A 3.9 / 22 8 Zytel 408AHS Heat stabilized and flow aid 60A(1) Aging A 3.7 / 21 9 Zytel 409AHS Heat stabilized and flow aid 60A(1) Aging A 3.2 / 20 Aging A: nylon substrate conditioned at room temperature and humidity for 4 weeks before TPE overmolding. Capron 8333GHI N/mm (lb/in) 60A-I 60A-II 75A-III 55A-IV 65A-V 50A-VI 70A-VII 260C/500F 3.7 / 21 N/A 3.2 / 18 No No No No 276C/530F 3.7 / 21 3.7 / 21 3.2 / 18 2.1 / 12 No No No 288C/550F N/A N/A N/A 2.5 / 14 2.5 / 14 No No Capron 8333GHIHS N/mm (lb/in) 60A-I 60A-II 75A-III 55A-IV 65A-IV 50A-VI 70A-VII 260C/500F 3.9 / 22 N/A 3.3 / 19 No No No No 276C/530F 3.5 / 20 N/A 3.3 / 19 No No No No 288C/550F N/A N/A N/A 2.5 / 14 2.6 / 15 No No Ultramid B3ZG6 N/mm (lb/in) 60A-I 60A-II 75A-III 55A-IV 65A-IV 50A-VI 70A-VII 260C/500F 3.0 / 17 3.3 / 19 3.2 / 18 No No No No 276C/530F 3.2 / 18 3.3 / 19 3.2 / 18 No No No No 288C/550F 3.3 / 19 N/A 3.0 / 17 2.1 / 12 2.1 / 12 No No Zytel 70G33L N/mm (lb/in) 60A-I 60A-II 75A-III 55A-IV 65A-IV 50A-VI 70A-VII 260C/500F 3.7 / 21 N/A 3.3 / 19 No No No No 276C/530F 3.7 / 21 3.7 / 21 3.3 / 19 2.3 / 13 No No No 288C/550F N/A N/A N/A 2.1 / 12 2.5 / 14 No No Zytel 408HS N/mm (lb/in) 60A-I 60A-II 75A-III 55A-IV 65A-IV 50A-VI 70A-VII 260C/500F 3.0 / 17 N/A 3.2 / 18 No No No No 276C/530F 3.2 / 18 4 / 23 3.0 / 17 No No No No 288C/550F N/A N/A N/A 2.5 / 14 2.5 / 14 No No Zytel 409AHS N/mm (lb/in) 60A-I 60A-II 75A-III 55A-IV 65A-IV 50A-VI 70A-VII 260C/500F 3.2 / 18 N/A 3.0 / 17 No No No No 276C/530F 3.3 / 19 4.2 / 24 2.8/ 16 No No No No 288C/550F N/A N/A N/A 2.1 / 12 2.1 / 12 No No Page 6 of 11 Table 4: Two-shot molding comparison TPE 60A-I 75A-III 55A-IV 65A-IV 50A-VI 70A-VII Barrel temp C/F 260/500 260/500 288/550 288/550 288/550 288/550 Peel Values N/mm or Pli Capron 8333GHI 4.2 / 24 3.5 / 20 3.3 / 19 3.0 / 17 2.3 / 13 3.0 / 17 Capron 8333GHIHS 4.0 / 23 3.9 / 22 2.8 / 16 3.0 / 17 2.3 / 13 3.2 / 18 Zytel 70G33L 4.2 / 24 3.3 / 19 2.8 / 16 3.3 / 18 1.9 / 11 3.3 / 19 Zytel 408AHS 4.0 / 23 4.0 / 23 3.5 / 20 3.7 / 21 1.9 / 11 3.9 / 22 Zytel 409AHS 4.2 / 24 4.0 / 23 3.2 / 18 3.3 / 19 1.6 / 9 3.3 / 19 Surface Energy (mN/m) 46 43 40 37 34 31 28 Engineering Plastics Polyamide 6,6 ABS Polycarbonate Acrylic Polystyrene Polypropylene Polyethylene Elastomers Coplyamide TPU Copolyester Styrenic-TPE TPV metallocenes Figure1.

Palm Christoph Palm Christoph Nom Palm Prénom(s) Christoph Page 4 / 5 B226205 Adresse privée ou professionnelle Numéro 19 Rue route de Bastogne Code postal 9638 Localité Pommerloch Pays Luxembourg Type de mandat Fonction Délégué à la gestion journalière Pouvoir de signature La Société est valablement engagée et représentée à l'égard de tiers pour tout ce qui relève de la gestion journalière par la signature individuelle du délégué à la gestion journalière dans les limites des pouvoirs qui lui ont été délégués par décision du conseil de gérance. Kennedy Code postal 1855 Localité Luxembourg Pays Luxembourg Type de mandat Réviseur d'entreprises agréé Durée du mandat Date de nomination 01/07/2021 Durée du mandat Déterminée Date d'expiration du mandat 01/07/2024 Page 5 / 5 B226205 Pour extrait conforme [3] Luxembourg, le 16/11/2021 Pour le gestionnaire du registre de commerce et des sociétés [4] [1] Information mise à jour mensuellement sur base de l'article 12§3 de la loi modifiée du 19 décembre 2002 concernant le registre de commerce et des sociétés ainsi que la comptabilité et les comptes annuels des entreprises 2] L'inscription a été faite suite à la loi du 27/05/2016 portant réforme du régime de publication légale relatif aux sociétés et associations [3] En application de l'article 21 paragraphe 2 de la loi modifiée du 19 décembre 2002 concernant le registre de commerce et des sociétés ainsi que la comptabilité et les comptes annuels des entreprises et l'article 21 du règlement grand-ducal modifié du 23 janvier 2003 portant exécution de la loi du 19 décembre 2002, le présent formulaire reprend au moins la situation à jour des données communiquées au registre de commerce et des sociétés jusqu'à un jour avant la date d'émission dudit formulaire.

have taken care of each other and our customers as an essential supplier in the COVID-19 response and recovery effort.  Factors that could cause actual results to differ materially from those implied by these forward-looking statements include the impact the COVID-19 pandemic has on our business, results from operations, financial condition and liquidity; our ability to achieve the strategic and other objectives relating to the acquisition of Clariant's Masterbatch business, including any expected synergies; our ability to successfully integrate Clariant's Masterbatch business and achieve the expected results of the acquisition of Clariant's Masterbatch business, 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 effect on foreign operations of currency fluctuations, tariffs and other political, economic and regulatory risks; changes in polymer consumption growth rates and laws and regulations regarding plastics in jurisdictions where we conduct business; 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; our ability to continue to pay cash dividends including at the increased rate; the amount and timing of share repurchases, if any; an inability to raise or sustain prices for products or services; an ability to achieve or delays in achieving or achievement of less than the anticipated financial benefit from initiatives related to acquisitions and integration, working capital reductions, costs reductions and employee productivity goals; information systems failures and cyberattacks; 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.

From August 1994 to June 2005, Mr. Vice President, Information Technology, The Geon Company, May 1999 to August 2000, and Chief Information Officer, August 1997 to May 1999. See Note 19, Fair Value, for further discussion.

The runner may be placed at the parting line or Page 3 July 19, 2007 a hot sprue may be used. Page 12 July 19, 2007 Comparing data from Table 3 and Figure 8. Page 15 July 19, 2007 Figure 10.

Bangkok, Thailand 19. Hanna Company, 1997 to August 2000. Hanna Company, January 2000 to August 2000.