https://www.avient.com/sites/default/files/2024-08/Avient-2023-Sustainability-Report_5.pdf
Color, Additives and Inks (CAI) Specialty Engineered Materials (SEM)
1.
A majority of associates have full-time contracts.
102–9 Supply chain Avient 2023 Annual Report—Form 10-K Page 5
102–10 Significant changes to the organization and its supply chain Avient 2023 Annual Report—Form 10-K Page 18
102–11 Precautionar y Principle or approach Avient 2023 Annual Report—Form 10-K Page 8–13
102–12 External initiatives
About Us—Who We Are Page 11
People—Security, Becoming an Even Better Place to Work Page 22, Page 36
Products—Strategic Partnerships and Alliances Page 50
102–13 Membership of associations Strategic Partnerships and Alliances Page 50
Strategy
102–14 Statement from senior decision-maker 2023 Sustainability Report—Message from the CEO Page 3
102–15 Key impacts, risks, and opportunities
Avient 2023 Annual Report—Form 10-K Page 8–13
Innovating for a Sustainable Future Page 38
Ethics & Integrity
102–16 Values, principles, standards, and norms of behavior
About Us—Who We Are Page 11
Avient 2023 Annual Report—Our Vision; Our Culture; Our Sustainability Guiding Principle and Four Cornerstones
102–17 Mechanisms for advice and concerns about ethics Performance—Ethics Hotline and Reporting Page 69
HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Per formance | Metrics | Index Sustainability Report | 2023 80
https://www.avient.com/products
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
GRI Standard Disclosure Title Avient Disclosures
General Disclosures
Governance
102–18 Governance structure
Performance—Board of Directors Governance Page 71
People—Environmental, Health & Safety Page 18
Avient 2023 Annual Report—Form 10-K Pages 14–15 & 68
Avient 2024 Proxy Statement—Pages 14–15
https://www.avient.com/investors/governance
102–20
Executive-level responsibility for economic, environmental, and
social topics
Performance—Board of Directors Governance Page 71
People—Environmental, Health & Safety Page 18
People—Training and Development Page 23
People—Diversity & Inclusion Page 24
Products—Product Stewardship Page 45
Products—Supplier Collaboration Page 48
https://www.avient.com/investors/governance
102–22 Composition of the highest governance body and its committees
Avient 2023 Annual Report—Form 10-K Pages 13–14, & 65
Performance—Board of Directors Governance Page 71
102–23 Chair of the highest governance body Avient 2024 Proxy Statement—Page 19
102–24 Nominating and selecting the highest governance body
Performance—Board of Directors Governance Page 71
Avient 2023 Annual Report—Form 10-K Pages 13–14
Avient 2024 Proxy Statement—Page 16
https://www.avient.com/investors/governance
102–25 Conflicts of interest
Performance—Board of Directors Governance Page 71
Avient Code of Conduct
https://www.avient.com/investors/governance
102–26
Role of highest governance body in setting purpose, values, and
strategy
Performance—Board of Directors Governance Page 71
Avient 2023 Annual Report—Form 10-K Pages 13–14 & 65
Avient 2024 Proxy Statement—Pages 29–31
https://www.avient.com/investors/governance
102–27 Collective knowledge of highest governance body
Performance—Board of Directors Governance Page 71
Avient 2024 Proxy Statement—Pages 14–16
102–28 Evaluating the highest governance body's performance
Performance—Board of Directors Governance Page 71
Avient 2024 Proxy Statement—Pages 32–36
https://www.avient.com/investors/governance
102–29 Identifying and managing economic, environmental, and social impacts
Performance—Board of Directors Governance Page 71
People—Environmental, Health & Safety Page 18
https://www.avient.com/investors/governance
102–30 Effectiveness of risk management processes
Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71
Avient 2024 Proxy Statement—Pages 30–31
https://www.avient.com/investors/governance
102–31 Review of economic, environmental, and social topics
Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71
Avient 2024 Proxy Statement—Pages 30–31, 34
https://www.avient.com/investors/governance
HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Per formance | Metrics | Index Sustainability Report | 2023 81
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
https://www.avient.com/company/policies-and-governance/code-conduct
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
GRI Standard Disclosure Title Avient Disclosures
General Disclosures
Governance
102–32 Highest governance body's role in sustainability reporting
Message from the Governance and Corporate Responsibility Committee Page 4
Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71
Avient 2024 Proxy Statement—Pages 30–31, 34
https://www.avient.com/investors/governance
102–33 Communicating critical concerns
Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71
Avient 2024 Proxy Statement—Pages 30–31, 34
Avient Code of Conduct
https://www.avient.com/investors/governance
102–34 Nature and total number of critical concerns Avient 2023 Annual Report—Form 10-K Pages 54–55
102–35 Remuneration Policies Avient 2024 Proxy Statement—Pages 49–57, 59–70
102–36 Process for determining remuneration Avient 2024 Proxy Statement—Pages 49–54
102–37 Stakeholders' involvement in remuneration Avient 2024 Proxy Statement—Pages 49–50
102–38 Annual total compensation ratio Avient 2024 Proxy Statement—Page 71
Stakeholder Engagement
102–40 List of stakeholder groups About Us—Engaging with Our Stakeholders Page 9
102–41 Collective bargaining agreements Workforce Demographics—Employee Representation Page 28
102–42 Identifying and selecting stakeholders About Us—Engaging with Our Stakeholders Page 9
102–43 Approach to stakeholder engagement About Us—Engaging with Our Stakeholders Page 9
102–44 Key topics and concerns raised About Us—Engaging with Our Stakeholders Page 9
Reporting Practice
102–45 Entities included in the consolidated financial statements
Avient 2023 Annual Report—Form 10-K Pages 2–3
We operate in three reportable segments: (1) Color, Additives and Inks and (2) Specialty Engineered Materials
102–46 Defining report content and topic boundaries
The information in this report applies to Avient and all owned facilities, joint ventures, and operating companies
globally within the reporting period, unless otherwise stated.
https://www.avient.com/sites/default/files/2024-08/Avient 2023 Sustainability Report_6.pdf
Color, Additives and Inks (CAI) Specialty Engineered Materials (SEM)
1.
A majority of associates have full-time contracts.
102–9 Supply chain Avient 2023 Annual Report—Form 10-K Page 5
102–10 Significant changes to the organization and its supply chain Avient 2023 Annual Report—Form 10-K Page 18
102–11 Precautionar y Principle or approach Avient 2023 Annual Report—Form 10-K Page 8–13
102–12 External initiatives
About Us—Who We Are Page 11
People—Security, Becoming an Even Better Place to Work Page 22, Page 36
Products—Strategic Partnerships and Alliances Page 50
102–13 Membership of associations Strategic Partnerships and Alliances Page 50
Strategy
102–14 Statement from senior decision-maker 2023 Sustainability Report—Message from the CEO Page 3
102–15 Key impacts, risks, and opportunities
Avient 2023 Annual Report—Form 10-K Page 8–13
Innovating for a Sustainable Future Page 38
Ethics & Integrity
102–16 Values, principles, standards, and norms of behavior
About Us—Who We Are Page 11
Avient 2023 Annual Report—Our Vision; Our Culture; Our Sustainability Guiding Principle and Four Cornerstones
102–17 Mechanisms for advice and concerns about ethics Performance—Ethics Hotline and Reporting Page 69
HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Per formance | Metrics | Index Sustainability Report | 2023 80
https://www.avient.com/products
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
GRI Standard Disclosure Title Avient Disclosures
General Disclosures
Governance
102–18 Governance structure
Performance—Board of Directors Governance Page 71
People—Environmental, Health & Safety Page 18
Avient 2023 Annual Report—Form 10-K Pages 14–15 & 68
Avient 2024 Proxy Statement—Pages 14–15
https://www.avient.com/investors/governance
102–20
Executive-level responsibility for economic, environmental, and
social topics
Performance—Board of Directors Governance Page 71
People—Environmental, Health & Safety Page 18
People—Training and Development Page 23
People—Diversity & Inclusion Page 24
Products—Product Stewardship Page 45
Products—Supplier Collaboration Page 48
https://www.avient.com/investors/governance
102–22 Composition of the highest governance body and its committees
Avient 2023 Annual Report—Form 10-K Pages 13–14, & 65
Performance—Board of Directors Governance Page 71
102–23 Chair of the highest governance body Avient 2024 Proxy Statement—Page 19
102–24 Nominating and selecting the highest governance body
Performance—Board of Directors Governance Page 71
Avient 2023 Annual Report—Form 10-K Pages 13–14
Avient 2024 Proxy Statement—Page 16
https://www.avient.com/investors/governance
102–25 Conflicts of interest
Performance—Board of Directors Governance Page 71
Avient Code of Conduct
https://www.avient.com/investors/governance
102–26
Role of highest governance body in setting purpose, values, and
strategy
Performance—Board of Directors Governance Page 71
Avient 2023 Annual Report—Form 10-K Pages 13–14 & 65
Avient 2024 Proxy Statement—Pages 29–31
https://www.avient.com/investors/governance
102–27 Collective knowledge of highest governance body
Performance—Board of Directors Governance Page 71
Avient 2024 Proxy Statement—Pages 14–16
102–28 Evaluating the highest governance body's performance
Performance—Board of Directors Governance Page 71
Avient 2024 Proxy Statement—Pages 32–36
https://www.avient.com/investors/governance
102–29 Identifying and managing economic, environmental, and social impacts
Performance—Board of Directors Governance Page 71
People—Environmental, Health & Safety Page 18
https://www.avient.com/investors/governance
102–30 Effectiveness of risk management processes
Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71
Avient 2024 Proxy Statement—Pages 30–31
https://www.avient.com/investors/governance
102–31 Review of economic, environmental, and social topics
Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71
Avient 2024 Proxy Statement—Pages 30–31, 34
https://www.avient.com/investors/governance
HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Per formance | Metrics | Index Sustainability Report | 2023 81
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
https://www.avient.com/company/policies-and-governance/code-conduct
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
GRI Standard Disclosure Title Avient Disclosures
General Disclosures
Governance
102–32 Highest governance body's role in sustainability reporting
Message from the Governance and Corporate Responsibility Committee Page 4
Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71
Avient 2024 Proxy Statement—Pages 30–31, 34
https://www.avient.com/investors/governance
102–33 Communicating critical concerns
Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71
Avient 2024 Proxy Statement—Pages 30–31, 34
Avient Code of Conduct
https://www.avient.com/investors/governance
102–34 Nature and total number of critical concerns Avient 2023 Annual Report—Form 10-K Pages 54–55
102–35 Remuneration Policies Avient 2024 Proxy Statement—Pages 49–57, 59–70
102–36 Process for determining remuneration Avient 2024 Proxy Statement—Pages 49–54
102–37 Stakeholders' involvement in remuneration Avient 2024 Proxy Statement—Pages 49–50
102–38 Annual total compensation ratio Avient 2024 Proxy Statement—Page 71
Stakeholder Engagement
102–40 List of stakeholder groups About Us—Engaging with Our Stakeholders Page 9
102–41 Collective bargaining agreements Workforce Demographics—Employee Representation Page 28
102–42 Identifying and selecting stakeholders About Us—Engaging with Our Stakeholders Page 9
102–43 Approach to stakeholder engagement About Us—Engaging with Our Stakeholders Page 9
102–44 Key topics and concerns raised About Us—Engaging with Our Stakeholders Page 9
Reporting Practice
102–45 Entities included in the consolidated financial statements
Avient 2023 Annual Report—Form 10-K Pages 2–3
We operate in three reportable segments: (1) Color, Additives and Inks and (2) Specialty Engineered Materials
102–46 Defining report content and topic boundaries
The information in this report applies to Avient and all owned facilities, joint ventures, and operating companies
globally within the reporting period, unless otherwise stated.
https://www.avient.com/sites/default/files/2025-03/2025 Proxy Statement.pdf
Garratt Former Senior Vice President, President of Color, Additives and Inks, EMEA
Leadership Transitions.
Total attainment for our Color, Additives and Inks ("CAI") business segment under the 2024
Annual Incentive Program was 176.5%, with the components consisting of (dollars in millions):
COMPENSATION DISCUSSION AND ANALYSIS
PROXY STATEMENT 2025 | Annual Meeting of Shareholders 50
2024 CAI Plan Annual Incentive Program* (Garratt)
Measure Weighting Threshold Target Maximum Results Payout %
Adjusted Operating
Income (CAI)
59.5% $269.8 $289.3 $308.4 $303.1 172.1%
Adjusted Operating
Income (consolidated)
10.5% $312.7 $330.0 $347.3 $350.7 200%
Working Capital as a %
of Sales (CAI)
20.0% 11.7% 11.3% 10.9% 10.9% 190.5%
Sustainability
Objectives
10.0%
See above disclosure for more information about
goals and achievements
150.0%
Total Attainment 176.5%
*Adjusted operating income (performance measures and results) reported in the table above was calculated with adjustments for foreign
exchange (as noted on Appendix A) pursuant to the terms of the awards and as approved by the Compensation Committee.
https://www.avient.com/sites/default/files/2023-03/2023 Avient Bookmarked Proxy Statement - FINAL.pdf
Garratt Senior Vice President, President, Color, Additives and Inks, EMEA
Lisa K.
Garratt, Senior Vice President,
President, Color, Additives and Inks, EMEA
15,491 54,950 —
Lisa K.
Garratt Senior Vice President, President, Color Additives and Inks, EMEA
Lisa K.
https://www.avient.com/sites/default/files/2024-08/Avient-2023-Sustainability-Report_6.pdf
Color, Additives and Inks (CAI) Specialty Engineered Materials (SEM)
1.
A majority of associates have full-time contracts.
102–9 Supply chain Avient 2023 Annual Report—Form 10-K Page 5
102–10 Significant changes to the organization and its supply chain Avient 2023 Annual Report—Form 10-K Page 18
102–11 Precautionar y Principle or approach Avient 2023 Annual Report—Form 10-K Page 8–13
102–12 External initiatives
About Us—Who We Are Page 11
People—Security, Becoming an Even Better Place to Work Page 22, Page 36
Products—Strategic Partnerships and Alliances Page 50
102–13 Membership of associations Strategic Partnerships and Alliances Page 50
Strategy
102–14 Statement from senior decision-maker 2023 Sustainability Report—Message from the CEO Page 3
102–15 Key impacts, risks, and opportunities
Avient 2023 Annual Report—Form 10-K Page 8–13
Innovating for a Sustainable Future Page 38
Ethics & Integrity
102–16 Values, principles, standards, and norms of behavior
About Us—Who We Are Page 11
Avient 2023 Annual Report—Our Vision; Our Culture; Our Sustainability Guiding Principle and Four Cornerstones
102–17 Mechanisms for advice and concerns about ethics Performance—Ethics Hotline and Reporting Page 69
HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Per formance | Metrics | Index Sustainability Report | 2023 80
https://www.avient.com/products
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
GRI Standard Disclosure Title Avient Disclosures
General Disclosures
Governance
102–18 Governance structure
Performance—Board of Directors Governance Page 71
People—Environmental, Health & Safety Page 18
Avient 2023 Annual Report—Form 10-K Pages 14–15 & 68
Avient 2024 Proxy Statement—Pages 14–15
https://www.avient.com/investors/governance
102–20
Executive-level responsibility for economic, environmental, and
social topics
Performance—Board of Directors Governance Page 71
People—Environmental, Health & Safety Page 18
People—Training and Development Page 23
People—Diversity & Inclusion Page 24
Products—Product Stewardship Page 45
Products—Supplier Collaboration Page 48
https://www.avient.com/investors/governance
102–22 Composition of the highest governance body and its committees
Avient 2023 Annual Report—Form 10-K Pages 13–14, & 65
Performance—Board of Directors Governance Page 71
102–23 Chair of the highest governance body Avient 2024 Proxy Statement—Page 19
102–24 Nominating and selecting the highest governance body
Performance—Board of Directors Governance Page 71
Avient 2023 Annual Report—Form 10-K Pages 13–14
Avient 2024 Proxy Statement—Page 16
https://www.avient.com/investors/governance
102–25 Conflicts of interest
Performance—Board of Directors Governance Page 71
Avient Code of Conduct
https://www.avient.com/investors/governance
102–26
Role of highest governance body in setting purpose, values, and
strategy
Performance—Board of Directors Governance Page 71
Avient 2023 Annual Report—Form 10-K Pages 13–14 & 65
Avient 2024 Proxy Statement—Pages 29–31
https://www.avient.com/investors/governance
102–27 Collective knowledge of highest governance body
Performance—Board of Directors Governance Page 71
Avient 2024 Proxy Statement—Pages 14–16
102–28 Evaluating the highest governance body's performance
Performance—Board of Directors Governance Page 71
Avient 2024 Proxy Statement—Pages 32–36
https://www.avient.com/investors/governance
102–29 Identifying and managing economic, environmental, and social impacts
Performance—Board of Directors Governance Page 71
People—Environmental, Health & Safety Page 18
https://www.avient.com/investors/governance
102–30 Effectiveness of risk management processes
Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71
Avient 2024 Proxy Statement—Pages 30–31
https://www.avient.com/investors/governance
102–31 Review of economic, environmental, and social topics
Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71
Avient 2024 Proxy Statement—Pages 30–31, 34
https://www.avient.com/investors/governance
HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Per formance | Metrics | Index Sustainability Report | 2023 81
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
https://www.avient.com/company/policies-and-governance/code-conduct
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2024-03/AS-FILED%20EF20024640%20Avient%20Corp%20ARS.pdf
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2024-03/2024%20Proxy%20Statement_March.pdf
https://www.avient.com/investors/governance
GRI Standard Disclosure Title Avient Disclosures
General Disclosures
Governance
102–32 Highest governance body's role in sustainability reporting
Message from the Governance and Corporate Responsibility Committee Page 4
Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71
Avient 2024 Proxy Statement—Pages 30–31, 34
https://www.avient.com/investors/governance
102–33 Communicating critical concerns
Performance—Enterprise Risk Management; Board of Directors Governance; Pages 70,71
Avient 2024 Proxy Statement—Pages 30–31, 34
Avient Code of Conduct
https://www.avient.com/investors/governance
102–34 Nature and total number of critical concerns Avient 2023 Annual Report—Form 10-K Pages 54–55
102–35 Remuneration Policies Avient 2024 Proxy Statement—Pages 49–57, 59–70
102–36 Process for determining remuneration Avient 2024 Proxy Statement—Pages 49–54
102–37 Stakeholders' involvement in remuneration Avient 2024 Proxy Statement—Pages 49–50
102–38 Annual total compensation ratio Avient 2024 Proxy Statement—Page 71
Stakeholder Engagement
102–40 List of stakeholder groups About Us—Engaging with Our Stakeholders Page 9
102–41 Collective bargaining agreements Workforce Demographics—Employee Representation Page 28
102–42 Identifying and selecting stakeholders About Us—Engaging with Our Stakeholders Page 9
102–43 Approach to stakeholder engagement About Us—Engaging with Our Stakeholders Page 9
102–44 Key topics and concerns raised About Us—Engaging with Our Stakeholders Page 9
Reporting Practice
102–45 Entities included in the consolidated financial statements
Avient 2023 Annual Report—Form 10-K Pages 2–3
We operate in three reportable segments: (1) Color, Additives and Inks and (2) Specialty Engineered Materials
102–46 Defining report content and topic boundaries
The information in this report applies to Avient and all owned facilities, joint ventures, and operating companies
globally within the reporting period, unless otherwise stated.
https://www.avient.com/sites/default/files/2023-07/Avient-2022-Sustainability-Report.pdf
Color, Additives and Inks (CAI) Specialty Engineered Materials (SEM)
1.
A majority of associates have full-time contracts.
102–9 Supply chain Avient 2022 Annual Report—Form 10-K Page 5
102–10 Significant changes to the organization and its supply chain
Avient 2022 Annual Report—Form 10-K
Page 18
102–11 Precautionar y Principle or approach
Avient 2022 Annual Report—Form 10-K
Page 8–12
102–12 External initiatives
About Us—Who We Are Page 12
People—Security, Becoming an Even Better Place to Work Page 23, Page 40
Products—Strategic Partnerships and Alliances Page 56
102–13 Membership of associations
Strategic Partnerships and Alliances Page 56
Alliance to End Plastic Waste
American Composites Manufacturers Association
Association of Plastic Recyclers (APR)
Operation Clean Sweep
PET Container Recycling Europe (PetCore)
Plastics Recyclers Europe (PRE)
RecyClass
Responsible Mica Initiative
The Microfibre Consortium (TMC)
UK Plastic Pact
HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Per formance | Metrics | Index Sustainability Report | 2022 89
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
GRI Standard Disclosure Title Avient Disclosures
General Disclosures
Strategy
102–14 Statement from senior decision-maker 2022 Sustainability Report—Message from the CEO Page 3
102–15 Key impacts, risks, and opportunities
Avient 2022 Annual Report—Form 10-K Page 7–12
Products—Innovation: Formulating for the Future Page 42
Ethics & Integrity
102–16 Values, principles, standards, and norms of behavior
About Us—Who We Are Page 12
Avient 2022 Annual Report—Vision and Strategy
102–17 Mechanisms for advice and concerns about ethics Performance—Ethics Hotline and Reporting Page 78
Governance
102–18 Governance structure
Performance—Board of Directors Governance Page 80
People—Management Approach: EH&S Page 19
Avient 2022 Annual Report—Form 10-K Pages 13–14 & 69
Avient 2023 Proxy Statement—Pages 14–16
https://www.avient.com/investors/governance
102–20
Executive-level responsibility for economic, environmental, and
social topics
Performance—Board of Directors Governance Page 80
People—Management Approach: EH&S Page 19
People—Management Approach: Training and Development Page 24
People—Management Approach: Diversity & Inclusion Page 27
Products—Management Approach: Product Stewardship Page 51
Products—Management Approach: Supplier Collaboration Page 54
https://www.avient.com/investors/governance
102–22 Composition of the highest governance body and its committees
Avient 2022 Annual Report—Form 10-K Pages 13–14, & 69
Performance—Board of Directors Governance Page 80–81
102–23 Chair of the highest governance body Avient 2023 Proxy Statement—Page 22
102–24 Nominating and selecting the highest governance body
Performance—Board of Directors Governance Page 80–81
Avient 2022 Annual Report—Form 10-K Pages 13–14
Avient 2023 Proxy Statement Page 17
https://www.avient.com/investors/governance
102–25 Conflicts of interest
Performance—Board of Directors Governance Page 80–81
Avient Code of Conduct
https://www.avient.com/investors/governance
102–26
Role of highest governance body in setting purpose, values, and
strategy
Performance—Board of Directors Governance Page 80–81
Avient 2022 Annual Report—Form 10-K Pages 13–14 & 69
Avient 2023 Proxy Statement Pages 46–48
https://www.avient.com/investors/governance
102–27 Collective knowledge of highest governance body
Performance—Board of Directors Governance Page 80–81
Avient 2023 Proxy Statement Pages 14–16
102–28 Evaluating the highest governance body's performance
Performance—Board of Directors Governance Page 80–81
Avient 2023 Proxy Statement Pages 49–53
https://www.avient.com/investors/governance
HOME | Contents | Message from the CEO | About Us | People | Products | Planet | Per formance | Metrics | Index Sustainability Report | 2022 90
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
https://www.avient.com/sites/default/files/2023-03/2023%20Avient%20Bookmarked%20Proxy%20Statement%20-%20FINAL.pdf
https://www.avient.com/investors/governance
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
https://www.avient.com/sites/default/files/2023-03/2023%20Avient%20Bookmarked%20Proxy%20Statement%20-%20FINAL.pdf
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
https://www.avient.com/sites/default/files/2023-03/2023%20Avient%20Bookmarked%20Proxy%20Statement%20-%20FINAL.pdf
https://www.avient.com/investors/governance
https://www.avient.com/company/policies-and-governance/code-conduct
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2023-03/Avient%20Annual%20Report%202022.pdf
https://www.avient.com/sites/default/files/2023-03/2023%20Avient%20Bookmarked%20Proxy%20Statement%20-%20FINAL.pdf
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2023-03/2023%20Avient%20Bookmarked%20Proxy%20Statement%20-%20FINAL.pdf
https://www.avient.com/sites/default/files/2023-03/2023%20Avient%20Bookmarked%20Proxy%20Statement%20-%20FINAL.pdf
https://www.avient.com/investors/governance
GRI Standard Disclosure Title Avient Disclosures
General Disclosures
Governance
102–29 Identifying and managing economic, environmental, and social impacts
Performance—Board of Directors Governance Page 80–81
People—Management Approach: EH&S Page 19
https://www.avient.com/investors/governance
102–30 Effectiveness of risk management processes
Performance—Enterprise Risk Management (ERM); Board of Directors Governance; Pages 79, 80
Avient 2023 Proxy Statement Pages 46–47
https://www.avient.com/investors/governance
102–31 Review of economic, environmental, and social topics
Performance—Enterprise Risk Management (ERM); Board of Directors Governance; Pages 79, 80
Avient 2023 Proxy Statement Page 46–47, 51
https://www.avient.com/investors/governance
102–32 Highest governance body's role in sustainability reporting
Message from the Governance and Corporate Responsibility Committee Page 4
Performance—Board of Directors Governance Page 80–81
Avient 2023 Proxy Statement Page 46–47, 51
https://www.avient.com/investors/governance
102–33 Communicating critical concerns
Performance—Board of Directors Governance Page 80–81
Avient 2023 Proxy Statement Page 46–48, 51
Avient Code of Conduct
https://www.avient.com/investors/governance
102–34 Nature and total number of critical concerns Avient 2022 Annual Report—Form 10-K Pages 56–57
102–35 Remuneration Policies Avient 2023 Proxy Statement Pages 66–72, 75–84
102–36 Process for determining remuneration Avient 2023 Proxy Statement Pages 66–72
102–37 Stakeholders' involvement in remuneration Avient 2023 Proxy Statement Pages 66–67
102–38 Annual total compensation ratio Avient 2023 Proxy Statement Page 85
Stakeholder Engagement
102–40 List of stakeholder groups About Us—Engaging with Our Stakeholders Page 9
102–41 Collective bargaining agreements Workforce Demographics—Employee Representation Page 31
102–42 Identifying and selecting stakeholders About Us—Engaging with Our Stakeholders Page 9
102–43 Approach to stakeholder engagement About Us—Engaging with Our Stakeholders Page 9
102–44 Key topics and concerns raised About Us—Engaging with Our Stakeholders Page 9
Reporting Practice
102–45 Entities included in the consolidated financial statements
Avient 2022 Annual Report—Form 10-K Page 2–3
We operate in three reportable segments: (1) Color, Additives and Inks; (2) Specialty Engineered Materials;
and (3) Distribution.
102–46 Defining report content and topic boundaries
The information in this report applies to Avient and all owned facilities, joint ventures, and operating companies
globally within the reporting period, unless otherwise stated.
https://www.avient.com/sites/default/files/2022-07/Avient 2021 Sustainability Report 7-26-22.pdf
Color, Additives and Inks (CAI) Distribution
Specialty Engineered
Materials
1.
A majority of our associates have full time contracts.
102–9 Supply chain Avient 2021 Annual Report—Form 10-K Page 5
102–10 Significant changes to the organization and its supply chain Avient 2021 Annual Report—Form 10-K Page 18
102–11 Precautionar y Principle or approach Avient 2021 Annual Report—Form 10-K Pages 8–12
102–12 External initiatives
About Avient—Who We Are
People—Security; A Great Place to Work
Products—Strategic Partnerships and Alliances
102–13 Membership of associations
United Nations Global Compact
American Chemistry Council
Alliance To End Plastic Waste
Operation Clean Sweep
UK Plastics Pact
PetCore Europe
Association of Plastic Recyclers (APR)
Plastics Recyclers Europe (PRE)
Responsible Mica Initiative (RMI)
Microfibre Consortium (TMC)
Strategy
102–14 Statement from senior decision-maker Message from the CEO
102–15 Key impacts, risks, and opportunities
Products—Innovation: The Lifeblood of a Specialty Organization
Avient 2021 Annual Report—Form 10-K Pages 8–12
Ethics & Integrity
102–16 Values, principles, standards, and norms of behavior
About Us—Who We Are
Avient 2021 Annual Report—Creating a World-Class, Sustainable; Vision and Strategy
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 89
https://www.avient.com/sites/default/files/2022-03/Avient%202021%20Annual%20Report.pdf
https://www.avient.com/sites/default/files/2022-03/Avient%202021%20Annual%20Report.pdf
https://www.avient.com/sites/default/files/2022-03/Avient%202021%20Annual%20Report.pdf
https://www.avient.com/sites/default/files/2022-03/Avient%202021%20Annual%20Report.pdf
https://www.avient.com/sites/default/files/2022-03/Avient%202021%20Annual%20Report.pdf
https://www.avient.com/sites/default/files/2022-03/Avient%202021%20Annual%20Report.pdf
https://www.avient.com/sites/default/files/2022-03/Avient%202021%20Annual%20Report.pdf
https://www.avient.com/sites/default/files/2022-03/Avient%202021%20Annual%20Report.pdf
https://www.avient.com/sites/default/files/2022-03/Avient%202021%20Annual%20Report.pdf
https://www.unglobalcompact.org
https://www.americanchemistry.com
https://endplasticwaste.org
https://www.opcleansweep.org
https://www.newplasticseconomy.org/projects/plastics-pact
https://www.petcore-europe.org
https://plasticsrecycling.org
https://www.plasticsrecyclers.eu/who-we-are
https://responsible-mica-initiative.com
https://www.microfibreconsortium.com
https://www.avient.com/sites/default/files/2022-03/Avient%202021%20Annual%20Report.pdf
https://www.avient.com/sites/default/files/2022-03/Avient%202021%20Annual%20Report.pdf
GRI Standard Disclosure Title Avient Disclosures
General Disclosures
Ethics & Integrity
102–17 Mechanisms for advice and concerns about ethics Performance—Ethics Hotline and Reporting
Governance
102–18 Governance structure
Performance—Board of Directors Governance
People—Management Approach: EH&S
Avient 2021 Annual Report—Form 10-K Pages 14–15 & 70 and Proxy Statement Pages 13–15
https://www.avient.com/investors/governance
102–20
Executive-level responsibility for economic, environmental, and
social topics
Performance—Board of Directors Governance
People—Management Approach: EH&S
People—Management Approach: Training and Development
People—Management Approach: Diversity & Inclusion
Products—Management Approach: Product Stewardship
Products—Management Approach: Supplier Collaboration
https://www.avient.com/investors/governance
102–22 Composition of the highest governance body and its committees
Performance—Board of Directors Governance
Avient 2021 Annual Report—Form 10-K Pages 14–15 & 70
Avient Governance—Board of Directors
102–23 Chair of the highest governance body Avient 2022 Proxy Statement Pages 21, 29
102–24 Nominating and selecting the highest governance body
Performance—Board of Directors Governance
Avient 2021 Annual Report—Form 10-K Pages 14–15 & 70 and Proxy Statement Pages 30–31
https://www.avient.com/investors/governance
102–25 Conflicts of interest
Performance—Board of Directors Governance
Code of Conduct
https://www.avient.com/investors/governance
102–26
Role of highest governance body in setting purpose, values, and
strategy
Performance—Board of Directors Governance
Avient 2021 Annual Report—Form 10-K Pages 14–15 & 70 and Proxy Statement Pages 30–31
https://www.avient.com/investors/governance
102–27 Collective knowledge of highest governance body
Performance—Board of Directors Governance
Avient 2022 Proxy Statement Pages 13–15
102–28 Evaluating the highest governance body's performance
Performance—Board of Directors Governance
Avient 2022 Proxy Statement Pages 32, 34
https://www.avient.com/investors/governance
102–29 Identifying and managing economic, environmental, and social impacts
Performance—Board of Directors Governance
People—Management Approach: EH&S
https://www.avient.com/investors/governance
102–30 Effectiveness of risk management processes
Performance—Board of Directors Governance; Enterprise Risk Management (ERM)
Avient 2022 Proxy Statement Pages 29–30
https://www.avient.com/investors/governance
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 90
https://www.avient.com/sites/default/files/2022-03/Avient%202021%20Annual%20Report.pdf
https://www.avient.com/sites/default/files/2022-03/Avient%202022%20Proxy%20Statement.pdf
https://www.avient.com/investors/governance
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2022-03/Avient%202021%20Annual%20Report.pdf
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2022-03/Avient%202022%20Proxy%20Statement.pdf
https://www.avient.com/sites/default/files/2022-03/Avient%202021%20Annual%20Report.pdf
https://www.avient.com/sites/default/files/2022-03/Avient%202022%20Proxy%20Statement.pdf
https://www.avient.com/investors/governance
https://www.avient.com/company/policies-and-governance/code-conduct
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2022-03/Avient%202021%20Annual%20Report.pdf
https://www.avient.com/sites/default/files/2022-03/Avient%202022%20Proxy%20Statement.pdf
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2022-03/Avient%202022%20Proxy%20Statement.pdf
https://www.avient.com/sites/default/files/2022-03/Avient%202022%20Proxy%20Statement.pdf
https://www.avient.com/investors/governance
https://www.avient.com/investors/governance
https://www.avient.com/sites/default/files/2022-03/Avient%202022%20Proxy%20Statement.pdf
https://www.avient.com/investors/governance
GRI Standard Disclosure Title Avient Disclosures
General Disclosures
Governance
102–31 Review of economic, environmental, and social topics
Performance—Board of Directors Governance; Enterprise Risk Management (ERM)
Avient 2022 Proxy Statement Pages 30–31, 34
https://www.avient.com/investors/governance
102–32 Highest governance body's role in sustainability reporting
Message from the Governance and Corporate Responsibility Committee
Performance—Board of Directors Governance
Avient 2022 Proxy Statement Pages 30–31, 34
https://www.avient.com/investors/governance
102–33 Communicating critical concerns
Performance—Board of Directors Governance
Avient 2022 Proxy Statement Pages 30–32, 34
Code of Conduct
https://www.avient.com/investors/governance
102–34 Nature and total number of critical concerns Avient 2021 Annual Report—Form 10-K Pages 56–57
102–35 Renumeration Policies Avient 2022 Proxy Statement Pages 33–39, 49–58
102–36 Process for determining renumeration Avient 2022 Proxy Statement Pages 33–39
102–37 Stakeholders' involvement in renumeration Avient 2022 Proxy Statement Page 33–34
102–38 Annual total compensation ratio Avient 2022 Proxy Statement Page 70
Stakeholder Engagement
102–40 List of stakeholder groups Engaging with Stakeholders
102–41 Collective bargaining agreements People—Workforce Demographics Employee Representation
102–42 Identifying and selecting stakeholders Engaging with Stakeholders
102–43 Approach to stakeholder engagement Engaging with Stakeholders
102–44 Key topics and cocnerns raised Engaging with Stakeholders
Reporting Practice
102–45 Entities included in the consolidated financial statements
Avient 2021 Annual Report—Form 10-K Page 3
We operate in three reportable segments: (1) Color, Additives and Inks; (2) Specialty Engineered Materials; and
(3) Distribution.
102–46 Defining report content and topic boundaries
The information in this report applies to Avient and all owned facilities, joint ventures, and operating companies
globally within the reporting period, unless otherwise stated.
https://www.avient.com/sites/default/files/resources/PolyOne%25202017%2520Proxy%2520Statement.PDF
Van Hulle Senior Vice President, President of Color, Additives and Inks (“CAI”)
Michael A.
Van Hulle, Senior Vice President,
President of Global Color, Additives and
Inks
Craig M.
https://www.avient.com/sites/default/files/2024-10/Avient CDP Climate Change %26 Water Submission 20241001.pdf
Business division Scope 1 emissions (metric ton CO2e)
Row 1 Avient Corporate 4275.031
193
Business division Scope 1 emissions (metric ton CO2e)
Row 2 Global Color, Additives and Inks 3326.306
Row 3 Global Specialty Engineered Materials 20944.881
Row 4 Masterbatch 4568.055
[Add row]
(7.20.1) Break down your total gross global Scope 2 emissions by business division.
Business division
Scope 2, location-based (metric tons
CO2e)
Scope 2, market-based (metric tons
CO2e)
Row 1 Global Specialty Engineered Materials 77222.88 11881.935
Row 2 Masterbatch 48395.149 39583.063
Row 3 Avient Corporate 5088.903 428.036
Row 4 Global Color, Additives and Inks 28316.537 21083.423
[Add row]
(7.22) Break down your gross Scope 1 and Scope 2 emissions between your consolidated accounting group and other entities
included in your response.