Dominic Townsend, President Effective Date: 22 March 2024 Expiration Date: 28 February 2025 Revision Date: 22 March 2024 Avient Corporation - Merate, Italy Via Bergamo 51 23807, Merate, Lecco Italy Manufacture of Colour and Additive Concentrates, Thermoplastic Resins and Specialty Compounds 65536-117357Certificate No: Page 32 of 53 ABS Quality Evaluations ABS Quality Evaluations, Inc. 1701 City Plaza Drive, Spring, TX 77389, U.S.A.

Bethel, Connecticut 32. The communication of critical audit matters does not alter in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating the critical audit matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they relate. 32 AVIENT CORPORATION Environmental Accrued Liabilities Description of the Matter As described in Note 12 to the consolidated financial statements, the environmental accrued liability as of December 31, 2021 is approximately $124.5 million and is comprised primarily of the cost estimate for the Calvert City location of $113.2 million. If, after assessing the totality of events and circumstances, we determine it is more likely than not that the fair value is less than carrying value, a quantitative impairment test is performed for each asset, as described above. 41 AVIENT CORPORATION Indefinite-lived intangible assets primarily consist of the GLS, ColorMatrix, Gordon Composites, and Fiber-Line trade names.

Dalton, Georgia 32. The acquired business, referred to as Avient Protective Materials was accounted for using the acquisition method of accounting. 32 AVIENT CORPORATION Auditing the Company’s accounting for the preliminary allocation of the purchase price to its identifiable intangible assets in its acquisition of Avient Protective Materials was complex due to the significant estimation uncertainty in determining the fair value of identified intangible assets of approximately $718.6 million, consisting of $258.1 million related to indefinite-lived trade names, $271.9 million related to patents, technology and other and $188.6 million related to customer relationships (collectively referred to as the intangible assets). Indefinite-lived intangible assets primarily consist of the Dyneema, GLS, ColorMatrix, Gordon Composites, and Fiber-Line trade names.

Avient CDP Climate Change Questionnaire 2021 Tuesday, August 3, 2021 32 To arbitrate between different options and further support investments in clean and lower-carbon solutions even when they do not present the most attractive returns, we give a higher weighting factors to EHS projects that ultimately improve overall scores and prioritize them in our investment decision matrix.

Louis, Missouri 32. Indefinite-lived intangible assets primarily consist of the GLS, ColorMatrix and Gordon Composites trade names.

NOTICE OF 2018 ANNUAL MEETING OF SHAREHOLDERS AND PROXY STATEMENT PolyOne Corporation MESSAGE FROM OUR CEO ............................................................................................................................................................................................ i NOTICE OF 2018 ANNUAL MEETING OF SHAREHOLDERS .......................................................................................................................... ii PROXY SUMMARY ............................................................................................................................................................................................................ 1 PROXY STATEMENT ....................................................................................................................................................................................................... 7 PROPOSAL 1 — ELECTION OF BOARD OF DIRECTORS ................................................................................................................................. 8 PROPOSAL 2 — ADVISORY VOTE TO APPROVE NAMED EXECUTIVE OFFICER COMPENSATION ......................................... 13 PROPOSAL 3 — RATIFICATION OF APPOINTMENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM .................................................................................................................................................................................................................. 14 CORPORATE GOVERNANCE ..................................................................................................................................................................................... 17 2017 NON-EMPLOYEE DIRECTOR COMPENSATION.................................................................................................................................... 23 OWNERSHIP OF POLYONE SHARES ..................................................................................................................................................................... 25 COMPENSATION DISCUSSION AND ANALYSIS ............................................................................................................................................... 27 Executive Summary .................................................................................................................................................................................... 27 Executive Compensation Philosophy and Objectives .................................................................................................................. 30 What We Pay and Why: Elements of Compensation .................................................................................................................. 32 Other Aspects of Our Compensation Programs ............................................................................................................................. 39 EXECUTIVE COMPENSATION .................................................................................................................................................................................. 42 2017 Summary Compensation Table ................................................................................................................................................. 42 2017 Grants of Plan-Based Awards ..................................................................................................................................................... 46 Outstanding Equity Awards at 2017 Fiscal Year-End ................................................................................................................. 50 2017 Option Exercises and Stock Vested .......................................................................................................................................... 53 2017 Nonqualified Deferred Compensation ................................................................................................................................... 53 Potential Payments Upon Termination or Change of Control ................................................................................................. 54 CEO Pay Ratio Disclosure ......................................................................................................................................................................... 59 Compensation Committee Interlocks and Insider Participation ............................................................................................ 59 Policy on Related Person Transactions ............................................................................................................................................. 59 Risk Assessment of the Compensation Programs ......................................................................................................................... 60 Compensation Committee Report ........................................................................................................................................................ 60 MISCELLANEOUS PROVISIONS............................................................................................................................................................................... 61 APPENDIX A...................................................................................................................................................................................................................

Each grant will specify whether the consideration to be paid in satisfaction of the exercise price will be payable: (1) in cash, by check acceptable to the Company, or by wire transfer of immediately available funds; (2) by the actual or constructive transfer to the Company of Common Shares owned by the EQUITY PLAN 32 PROXY STATEMENT 2023 | Annual Meeting of Shareholders participant (or certain other consideration authorized under the Amended 2020 Plan) with a value at the time of exercise that is equal to the total exercise price; (3) subject to any conditions or limitations established by the Committee, by a net exercise arrangement pursuant to which the Company will withhold Common Shares otherwise issuable upon exercise of a stock option; (4) by a combination of the foregoing methods; or (5) by such other methods as may be approved by the Committee. Base Salary Annual Incentive Long-Term Incentive To attract and retain talent Drives the achievement of key business results on an annual basis Directly ties the interests of NEOs to our shareholders Fixed base of cash compensation Performance-based and not guaranteed Helps retain key talent and a majority is performance-based and not guaranteed Weighting 14%—CEO 29%—CFO 32%—Other NEOs Weighting 18%—CEO 22%—CFO 22%—Other NEOs Weighting 68%—CEO 49%—CFO 46%—Other NEOs While the Compensation Committee does consider comparative compensation information to gain a general understanding of current compensation practices in the market, it does not benchmark or ultimately target a specific percentile or data point in assessing competitiveness for base pay or our incentive programs.

Wulfsoff hn February 15, 2017 32 CORPORATRR E GOVERNANCE CORPORATE GOVERNANCE Director Independence Our Corporate Governance Guidelines provide that a substantial majority of the members of our Board should be “independent.”