| GRI Standard | Disclosure Title | 2024 Report Disclosures |
|---|---|---|
| Organizational profile | ||
| 102–1 | Name of the organization | About Us—Who We Are |
| 102–2 | Activities, brands, products, and services | Avient products are not banned in any market. |
| 102–3 | Location of headquarters | Avient 2024 Annual Report—Form 10-K Cover Page |
| 102–4 | Location of operations | Avient 2024 Annual Report—Form 10-K Page 13 |
| 102–5 | Ownership and legal form | Avient 2024 Annual Report—Form 10-K Cover Page |
| 102–6 | Markets served | Revenue: Business Segments, Geography and End Markets Page 8 Avient 2024 Annual Report—Form 10-K Page 13 |
| 102–7 | Scale of the organization | Avient 2024 Annual Report—Form 10-K Pages 2–7, 37-38 |
| 102–8 | Information on employees and other workers | Avient 2024 Annual Report - Form 10-K Pages 4-6 Workforce Demographics - Page 51 Currently we report on the number of employees. A majority of employees have full time contracts. |
| 102–9 | Supply chain | Avient 2024 Annual Report—Form 10-K Pages 2-4 |
| 102–10 | Significant changes to the organization and its supply chain | Avient 2024 Annual Report—Form 10-K Pages 8-10 |
| 102 – 11 | Precautionary Principle or approach | Avient 2024 Annual Report—Form 10-K Page 8-13 |
| 102–12 | External initiatives | Engaging with our Stakeholders - Page 12 |
| 102–13 | Membership of associations | Strategic Partnerships and Alliances |
| Strategy | ||
| 102–14 | Statement from senior decision-maker | Message from the CEO |
| 102–15 | Key impacts, risks, and opportunities | Avient 2024 Annual Report—Form 10-K Page 8-13 |
| Ethics & Integrity | ||
| 102–16 | Values, principles, standards, and norms of behavior | Our Purpose and Strategic Framework - Page 5 |
| 102–17 | Mechanisms for advice and concerns about ethics | Ethics Hotline and Reporting |
| Governance | ||
| 102–18 | Governance structure | Avient 2024 Annual Report—Form 10-K Pages 14–15 & 68 Avient 2025 Proxy Statement —Page 8–22 |
| 102–20 | Executive-level responsibility for economic, environmental, and social topics | |
| 102–22 | Composition of the highest governance body and its committees | Avient 2024 Annual Report—Form 10-K Pages 14–15 & 68 |
| 102–23 | Chair of the highest governance body | Avient 2025 Proxy Statement Page 16 |
| 102–24 | Nominating and selecting the highest governance body | Avient 2024 Annual Report—Form 10-K Pages 14–15 Avient 2025 Proxy Statement Page 16 |
| 102–25 | Conflicts of interest | |
| 102 – 26 | Role of highest governance body in setting purpose, values, and strategy | Avient 2024 Annual Report—Form 10-K Pages 14–15, 64 & 68 Avient 2025 Proxy Statement Pages 28-31 |
| 102 – 27 | Collective knowledge of highest governance body | Avient 2025 Proxy Statement Pages 8-9 |
| 102–28 | Evaluating the highest governance body's performance | Avient 2025 Proxy Statement Pages 32-36 |
| Governance | ||
| 102–29 | Identifying and managing economic, environmental, and social impacts | |
| 102–30 | Effectiveness of risk management processes | Avient 2025 Proxy Statement Pages 29-30 |
| 102–31 | Review of economic, environmental, and social topics | Avient 2025 Proxy Statement Pages 29-30 https://www.avient.com/investors/governance
|
| 102–32 | Highest governance body's role in sustainability reporting |
Avient 2025 Proxy Statement Pages 29-30 https://www.avient.com/investors/governance
|
| 102–33 | Communicating critical concerns | Avient 2025 Proxy Statement Pages 29-30 & 32 |
| 102–34 | Nature and total number of critical concerns | Avient 2024 Annual Report—Form 10-K Pages 54–55 |
| 102–35 | Renumeration Policies | Avient 2025 Proxy Statement Pages 47-66 |
| 102–36 | Process for determining renumeration | Avient 2025 Proxy Statement Pages 43-46 |
| 102–37 | Stakeholders' involvement in renumeration | Avient 2025 Proxy Statement Pages 43-47 |
| 102 – 38 | Annual total compensation ratio | Avient 2025 Proxy Statement Pages 71-72 |
| Stakeholder Engagement | ||
| 102–40 | List of stakeholder groups | Engaging with Stakeholders Page 12 |
| 102–41 | Collective bargaining agreements | Workforce Demographics Page 51 |
| 102–42 | Identifying and selecting stakeholders | Engaging with Stakeholders Page 12 |
| 102–43 | Approach to stakeholder engagement | Engaging with Stakeholders Page 12 |
| 102–44 | Key topics and concerns raised | Engaging with Stakeholders Page 12 |
| Reporting Practice | ||
| 102–45 | Entities included in the consolidated financial statements | Avient 2024 Annual Report—Form 10-K Pages 2-3 We operate in two reportable segments: (1) Color, Additives and Inks; (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. In the case of our employees, all information pertain only to employees of Avient and its operating subsidiaries, unless otherwise noted. Environmental data covers all sites owned or operated by Avient in the reporting period. |
| 102–47 | List of material topics | |
| 102–48 | Restatements of information | 2024 Total Energy: 612,196MWh |
| 102–49 | Changes in reporting | No change |
| 102–50 | Reporting period | January 1, 2024 through December 31, 2024 |
| 102 – 51 | Date of most recent report | Avient's 2024 Sustainability Report published on August 1, 2025. This is Avient's 7th sustainability report. |
| 102–52 | Reporting cycle | At minimum, biennial |
| 102–53 | Contact point for questions regarding the report | https://www.avient.com/contact-us-now |
| 102–54 | Claims of reporting in accordance with the GRI standards | This report has been prepared in accordance with the GRI Standards: Core Option. |
| Economic Topic Disclosures | ||
| GRI 201: Economic | ||
| 103-1, 2 and 3 | Management approach—GRI 103 | Avient 2024 Annual Report—Form 10-K Pages 17-18 |
| 201–1 | Direct economic value generated and distributed | Avient 2024 Annual Report—Form 10-K Pages 19-20 |
| 201–2 | Financial implications and other risks and opportunities due to climate change | Avient 2024 Annual Report—Form 10-K Pages 9-10 |
| 201–3 | Defined benefit plan obligations and other retirement plans | Avient 2024 Annual Report—Form 10-K Pages 25 & 42 |
| GRI 205: Anti-Corruption | ||
| 103-1, 2 and 3 | Management approach—GRI 103 | |
| 205–1 | Operations assessed for risks related to corruption | |
| 205–2 | Communication and training about anti-corruption policies and procedures | |
| 205–3 | Confirmed incidents of corruption and actions taken | There were no incidents of corruption in 2024. |
| GRI 206: Anti-Competitive Behavior | ||
| 103-1, 2 and 3 | Management approach—GRI 103 | |
| 206–1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | No legal actions were brought against Avient for anti-competitive behavior, anti-trust, or monopoly practices in 2024. |
| Environmental Topic Disclosures | ||
| GRI 301: Materials | ||
| 301–1 | Materials used by weight or volume | Avient 2024 Annual Report—Form 10-K Pages 2-3 |
| 301–2 | Recycled input materials used | Enabling Sustainability for Our Customers |
| 301–3 | Reclaimed products and their packaging materials | Enabling Sustainability for Our Customers |
| GRI 302: Energy | ||
| 103-1, 2 and 3 | Management approach – GRI 103 | https://www.avient.com/company/sustainability/planet/environmental-stewardship |
| 302-1 | Energy consumption within the organization | |
| 302-2 | Energy consumption outside of the organization | |
| 302-3 | Energy intensity | Our energy intensity evaluates all energy usage within the organization. |
| 302-4 | Reduction of energy consumption | |
| 302-5 | Reductions in energy requirements of products and services | |
| GRI 303: Water and Effluents | ||
| 303-1 | Interactions with water as a shared resource | Water Stewardship & Biodiversity https://www.avient.com/company/sustainability/planet/environmental-stewardship |
| 303-3 | Water withdrawal | |
| GRI 305: Emissions | ||
| 103-1, 2 and 3 | Management approach—GRI 103 | |
| 305-1 | Direct (Scope 1) GHG emissions |
|
| 305-2 | Energy indirect (Scope 2) GHG emissions |
|
| 305-3 | Other indirect (Scope 3) GHG emissions | |
| 305-4 | GHG emissions intensity | |
| 305-5 | Reduction of GHG emissions | |
| 305-7 | Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions | |
| GRI 306: Waste | ||
| 103-1, 2 and 3 | Management approach—GRI 103 | Waste: Preventing, Minimizing, Eliminating https://www.avient.com/company/sustainability/planet/environmental-stewardship |
| 306-1 | Waste generation and significant waste-related impacts | |
| 306-2 | Management of significant waste-related impacts |
|
| 306-3 | Waste generated |
|
| 306-4 | Waste diverted from disposal |
|
| 306-5 | Waste directed to disposal |
|
| GRI 307: Environmental Compliance | ||
| 103-1, 2 and 3 | Management approach—GRI 103 | Product Stewardship; Product Excellence and Global Chemical Management Avient 2024 Annual Report - Form 10-K Pages 6-7 https://www.avient.com/company/sustainability/planet/environmental-stewardship |
| 307-1 | Non-compliance with environmental laws and regulations | Avient 2024 Annual Report - Form 10-K Pages 5-6 |
| GRI 308: Supplier Environmental Assessment | ||
| 103-1, 2 and 3 | Management approach—GRI 103 | |
| 308-1 | New suppliers that were screened using environmental criteria | Supplier Collaboration |
| 308-2 | Negative environmental impacts in the supply chain and actions taken |
|
| Social Topic Disclosures | ||
| GRI 401: Employment | ||
| 103-1, 2 and 3 | Management approach—GRI 103 |
|
| 401-1 | New employee hires and employee turnover | Workforce Demographics page 51 We hired 829 new employees in 2024. |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Benefits Programs Page 38 Becoming an Even Better Place to Work Avient 2024 Annual Report - Form 10-K Pages 5-6 |
| 401-3 | Parental leave | Benefits Programs Page 38 |
| GRI 403: Occupational Health & Safety | ||
| 103-1, 2 and 3 | Management approach—GRI 103 | Avient's Position on Human Rights https://www.avient.com/company/sustainability/planet/environmental-stewardship |
| 403-1 | Occupational health and safety management system | Avient 2024 Annual Report - Form 10-K Pages 5-7 https://www.avient.com/company/sustainability/planet/environmental-stewardship |
| 403-2 | Hazard identification, risk assessment, and incident investigation | https://www.avient.com/company/sustainability/planet/environmental-stewardship |
| 403-3 | Occupational health services | Occupational Safety & Health |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | https://www.avient.com/company/sustainability/planet/environmental-stewardship |
| 403-5 | Worker training on occupational health and safety |
|
| 403-6 | Promotion of worker health | Benefits Programs Page 38 |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Avient 2024 Annual Report—Form 10-K Pages 5–7 https://www.avient.com/company/sustainability/planet/environmental-stewardship |
| 403-8 | Workers covered by an occupational health and safety management system | Avient 2024 Annual Report—Form 10-K Pages 5–7 |
| 403-9 | Work-related injuries |
Avient 2024 Annual Report—Form 10-K Pages 5–7 |
| 403-10 | Work-related ill health | Avient 2024 Annual Report—Form 10-K Pages 5–7 |
| GRI 404: Training & Education | ||
| 10-1, 2 and 3 | Management approach—GRI 103 | Training and Development |
| 404-1 | Average hours of training per year per employee | In 2024, employees received 201,816 hours of training through a variety of delivery methods. On average, each employee received 21.4 hours of training. Some employees receive additional training based on their role, such as Lean Six Sigma, Customer Centric Selling, and Core Leadership. |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Training and Development |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | Training and Development |
| GRI 405: Diversity and Equal Opportunity | ||
| 103-1, 2 and 3 | Management approach—GRI 103 | Inclusion & Impact |
| 405-1 | Diversity of governance bodies and employees | Workforce Demographics - Page 51 |
| GRI 406: Non-discrimination | ||
| 103-1, 2 and 3 | Management approach—GRI 103 | Inclusion & Impact |
| 406-1 | Incidents of discrimination and corrective actions taken | As outlined in our Code of Conduct, Avient has no tolerance for discrimination or harassment of any kind based on racial, religious, sexual or ethnic differences or on any other legally protected characteristics. Allegations of discrimination or harassment are promptly investigated, and appropriate corrective action is taken for any violations of this ethical standard. |
| GRI 407: Freedom of Association and Collective Bargaining | ||
| 103-1, 2 and 3 | Management approach—GRI 103 | Human Rights Page 39 Workforce Demographics - Page 51 |
| 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | To our knowledge, within Avient's operations the right to freedom of association and collective bargaining continue to remain compliant with all statutory requirements. Suppliers are expected to comply with our Supplier Code of Conduct. |
| GRI 403: Occupational Health & Safety | ||
| 103-1, 2 and 3 | Management approach—GRI 103 | Human Rights Page 39 Workforce Demographics - Page 51 |
| 408-1 | Operations and suppliers at significant risk for incidents of child labor | To our knowledge, within Avient's operations there is no significant risk of child labor. Suppliers are expected to comply with our Supplier Code of Conduct. |
| GRI 409: Forced or Compulsory Labor | ||
| 103-1, 2 and 3 | Management approach – GRI 103 | Human Rights Page 39 |
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | To our knowledge, within Avient's operations there is no significant risk of child labor. Suppliers are expected to comply with our Supplier Code of Conduct. |
| GRI 412: Human Rights Assessment | ||
| 412-2 | Employee training on human rights policies or procedures | The Highest Ethical Standards |
| GRI 413: Local Communities | ||
| 413-1 | Operations with local community engagement, impact assessments, and development programs | Community Service & Charitable Contributions |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | Community Service & Charitable Contributions To our knowledge, within Avient's operations there are no significant actual or potential negative impacts on local communities. |
| GRI 414: Social Supplier Assessment | ||
| 103-1, 2 and 3 | Management approach—GRI 103 | |
| 414-1 | New suppliers that were screened using social criteria | Supplier Collaboration |
| 414-2 | Negative social impacts in the supply chain and actions taken | Supplier Collaboration |
| GRI 415: Public Policy | ||
| 415-1 | Political contributions | Political Contributions |
| GRI 416: Customer Health and Safety | ||
| 103-1, 2 and 3 | Management approach—GRI 103 | Product Stewardship |
| 416-1 | Assessment of the health and safety impacts of product and service categories | Product Stewardship |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | Product Stewardship |
| GRI 417: Marketing and Labeling | ||
| 103-1, 2 and 3 | Management approach—GRI 103 | Product Stewardship |
| 417-1 | Requirements for product and service information and labeling | Product Stewardship |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | Product Stewardship |
| 417-3 | Incidents of non-compliance concerning marketing communications | Product Stewardship |
| GRI 418: Customer Privacy | ||
| 103-1, 2 and 3 | Management approach—GRI 103 | |
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | There have been zero substantiated complaints concerning breaches of customer privacy and losses of customer data for this reporting period. |
| GRI 419: Socio Economic Compliance | ||
| 419-1 | Non-compliance with laws and regulations in the social and economic area | To our knowledge, within Avient's operations, there is material compliance to all applicable laws and regulations in the social and economic areas. Avient 2024 Annual Report—Form 10-K |