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GRI Standards Content Index 

GRI Standard Disclosure Title Avient Disclosures
Organizational profile

102–1

Name of the organization

About Us—Who We Are

102–2

Activities, brands, products, and services

Avient Technologies—Products

Avient products are not banned in any market.

102–3

Location of headquarters

Avient 2022 Annual Report—Form 10-K Cover Page

102–4

Location of operations

About Us—Where We Are: Global Locations

Avient 2022 Annual Report—Form 10-K Page 13

102–5

Ownership and legal form

Avient 2022 Annual Report—Form 10-K Cover Page

102–6

Markets served

About Us—Communities Counting on Avient

Avient 2022 Annual Report—Form 10-K Page 13

102–7

Scale of the organization

Avient 2022 Annual Report—Form 10-K Pages 2–7, 37-38

102–8

Information on employees and other workers

People—Workforce Demographics Page 31

Avient 2022 Annual Report—Form 10-K Page 5

Currently we report on the number of associates. A majority of our 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

Precautionary Principle or approach

Avient 2022 Annual Report—Form 10-K Page 8-12

102–12

External initiatives

About Avient—Who We Are

People—Security; A Great Place to Work

Products—Management Approach: Product Stewardship; Strategic Partnerships and Alliances

102–13

Membership of associations

Strategic Partnerships and Alliances 

United Nations Global Compact

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 2022 Annual Report—Form 10-K Pages 7–12

  Ethics & Integrity

102–16

Values, principles, standards, and norms of behavior

About Us—Who We Are

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

Avient 2022 Annual Report—Form 10-K Pages 13–14 & 69  

Avient 2023 Proxy Statement —Page 14–15

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

People—Management Approach: Product Stewardship

People—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 Page 80-81

Avient 2022 Annual Report—Form 10-K Pages 13–14 & 69  

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

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 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

  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) 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—Board of Directors Governance; Enterprise Risk Management (ERM)

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

Renumeration Policies

Avient 2023 Proxy Statement Pages 66-72, 75-84

102–36

Process for determining renumeration

Avient 2023 Proxy Statement Pages 66-72

102–37

Stakeholders' involvement in renumeration

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

Engaging with Stakeholders Page 9

102–41

Collective bargaining agreements

Workforce Demographics — Employee Representation Page 31

102–42

Identifying and selecting stakeholders

Engaging with Stakeholders Page 9

102–43

Approach to stakeholder engagement

Engaging with Stakeholders Page 9

102–44

Key topics and concerns raised

Engaging with Stakeholders Page 9

  Reporting Practice

102–45

Entities included in the consolidated financial statements

Avient 2022 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. In the case of our associates, 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

People—Occupational Safety & Health; Management Approach Training and Development Page 24; Diversity & Inclusion

Products—Product Stewardship; Supplier Collaboration Page 51, 54

Planet—Waste; Energy; Greenhouse Gas Emissions Pages 61, 63

Performance Page 74

102–48

Restatements of information

EHS Metrics includes estimated full year performance of APM aquisition

102–49

Changes in reporting

No change

102–50

Reporting period

January 1, 2022 through December 31, 2022

102 – 51

Date of most recent report

This is Avient's 5th 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

Performance—Performance Overview Page 74

201–1

Direct economic value generated and distributed

Avient 2022 Annual Report—Form 10-K Page 18-19

201–2

Financial implications and other risks and opportunities due to climate change

Planet-Climate Change, Energy and Greenhouse Gas Emissions (GHG) Page 59

Performance—Enterprise Risk Management (ERM) Page 79

Avient 2022 Annual Report—Form 10-K Page 9-10

201–3

Defined benefit plan obligations and other retirement plans

Avient 2022 Annual Report—Form 10-K Pages 24 & 41

  GRI 205: Anti-Corruption

103-1, 2 and 3

Management approach—GRI 103

Performance—The Highest Ethical Standards Page 77

Code of Conduct

205–1

Operations assessed for risks related to corruption

Products—Management Approach: Supplier Collaboration Page 54

Performance—The Highest Ethical Standards; Enterprise Risk Management (ERM) Pages 77,79

Code of Conduct

https://www.avient.com/investors/governance

205–2

Communication and training about anti-corruption policies and procedures

Performance—The Highest Ethical Standards Page 77

Code of Conduct

https://www.avient.com/investors/governance

205–3

Confirmed incidents of corruption and actions taken

There were no incidents of corruption in 2022.

Code of Conduct

https://www.avient.com/investors/governance

  GRI 206: Anti-Competitive Behavior

103-1, 2 and 3

Management approach—GRI 103

Code of Conduct

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 2022.

Environmental Topic Disclosures

  GRI 301: Materials

301–1

Materials used by weight or volume

About Avient—What We Do: Material Science Page 13

Avient 2022 Annual Report—Form 10-K Page 3

301–2

Recycled input materials used

Products—How Our Products Enable Sustainability Page 44

301–3

Reclaimed products and their packaging materials

Products—How Our Products Enable Sustainability Page 44

  GRI 302: Energy

103-1, 2 and 3

Management approach – GRI 103

Planet—Protecting Our Planet; Climate Change Page 58-59

https://www.avient.com/company/sustainability/planet/environmental-stewardship

302-1

Energy consumption within the organization

Planet—Protecting Our Planet; Climate Change Pages 58-59

Metrics and Index—People and Planet Data and Metrics Page 85

302-2

Energy consumption outside of the organization

Planet—Protecting Our Planet; Climate Change Pages 58-59

Metrics and Index—People and Planet Data and Metrics Page 85

302-3

Energy intensity

Metrics— Planet Data and Metrics Page 85

Our energy intensity evaluates all energy usage within the organization.

302-4

Reduction of energy consumption

Planet—Protecting Our Planet; Climate Change Page 58-59

Metrics —People and Planet Data and Metrics Page 85

302-5

Reductions in energy requirements of products and services

Products—How Our Products Enable Sustainability page 44

Metrics and Index—People and Planet Data and Metrics Page 85

  GRI 303: Water and Effluents

303-1

Interactions with water as a shared resource

Planet—Climate Change: Water Intensity and Biodiversity Pages 59, 66

https://www.avient.com/company/sustainability/planet/environmental-stewardship

303-3

Water withdrawal

Planet—Climate Change: Water Intensity and Biodiversity Pages 59,66

Metrics —People and Planet Data and Metrics Page 87

  GRI 305: Emissions

103-1, 2 and 3

Management approach—GRI 103

Planet—Protecting Our Planet; Climate Change Pages 58,59

Metrics —People and Planet Data and Metrics Page 84-87

305-1

Direct (Scope 1) GHG emissions

Planet—Protecting Our Planet; Climate Change Pages 58,59

Metrics —People and Planet Data and Metrics Page 86

305-2

Energy indirect (Scope 2) GHG emissions

Planet—Protecting Our Planet; Climate Change Pages 58, 59

Metrics —People and Planet Data and Metrics Page 86

305-3

Other indirect (Scope 3) GHG emissions

Planet—Protecting Our Planet; Climate Change Pages 58, 59

Metrics—People and Planet Data and Metrics Page 86

305-4

GHG emissions intensity

Planet—Protecting Our Planet; Climate Change Pages 58, 59

Metrics—People and Planet Data and Metrics Page 86

305-5

Reduction of GHG emissions

Planet—Protecting Our Planet; Climate Change Page 58, 59

Metrics—People and Planet Data and Metrics Page 86

305-7

Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

Planet— Conventional Air Emissions Page 67

Metrics—Planet Data and Metrics Page 86

  GRI 306: Waste

103-1, 2 and 3

Management approach—GRI 103

Planet—Waste All Sections Pages 63-64

https://www.avient.com/company/sustainability/planet/environmental-stewardship

306-1

Waste generation and significant waste-related impacts

Planet—Waste All Sections Pages 63-64

306-2

Management of significant waste-related impacts

Planet—Waste All Sections Pages 63-64

306-3

Waste generated

Planet—Waste All Sections Pages 63-64

Metrics—Planet Data and Metrics Page 86

306-4

Waste diverted from disposal

Planet—Waste All Sections Pages 63-64

Metrics— Planet Data and Metrics Page 86

306-5

Waste directed to disposal

Planet—Waste All Sections Pages 63-64

Metrics—Planet Data and Metrics Page 86

  GRI 307: Environmental Compliance

103-1, 2 and 3

Management approach—GRI 103

People—Management Approach: EH&S Page 19

Products—Management Approach: Product Stewardship Page 51

Planet—Protecting Our Planet Page 58

Avient 2022 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

Products—Management Approach: Product Stewardship Page 51

Avient 2022 Annual Report—Form 10-K Pages 6-7

  GRI 308: Supplier Environmental Assessment

103-1, 2 and 3

Management approach—GRI 103

Products—Management Approach: Supplier Collaboration Page 54

Supplier Code of Conduct

308-1

New suppliers that were screened using environmental criteria

Products—Management Approach: Supplier Collaboration Page 54

308-2

Negative environmental impacts in the supply chain and actions taken

Products—Management Approach: Supplier Collaboration Page 54

Social Topic Disclosures

  GRI 401: Employment

103-1, 2 and 3

Management approach—GRI 103

People—Management Approach: Training and Development; Page 24; Diversity & Inclusion: Leading from the Top Page 26; and Management Approach: Diversity & Inclusion

401-1

New employee hires and employee turnover

People—Workforce Demographics page 31

We hired 1,529 new associates in 2022.

401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

People—Associate Benefits/Awards and Recognition Programs; Health and Wellness Pages 32, 34

401-3

Parental leave

People—Health and Wellness Page 34

  GRI 403: Occupational Health & Safety

103-1, 2 and 3

Management approach—GRI 103

People—Management Approach: EH&S Page 19

Avient 2022 Annual Report—Form 10-K Pages 5-7

Avient's Position on Human Rights

https://www.avient.com/company/sustainability/planet/environmental-stewardship

403-1

Occupational health and safety management system

People—Management Approach: EH&S Page 19

People—Occupational Safety & Health Page 21

Avient 2021 Annual Report—Form 10-K 6-7

https://www.avient.com/company/sustainability/planet/environmental-stewardship

403-2

Hazard identification, risk assessment, and incident investigation

People—Management Approach: EH&S Page 19

https://www.avient.com/company/sustainability/planet/environmental-stewardship

403-3

Occupational health services

People—Occupational Safety & Health Page 21

403-4

Worker participation, consultation, and communication on occupational health and safety

People—Management Approach: EH&S Page 19

https://www.avient.com/company/sustainability/planet/environmental-stewardship

403-5

Worker training on occupational health and safety

People—Management Approach: EH&S; Management Approach: Training and Development Pages 19, 24

403-6

Promotion of worker health

People—Occupational Safety & Health; Health and Wellness Pages 21,34

403-7

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

People—Management Approach: EH&S Page 19

Products—Management Approach: Product Stewardship; Management Approach: Supplier Collaboration Pages 51, 54

Avient 2022 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

People—Management Approach: EH&S Page 19

Avient 2022 Annual Report—Form 10-K Pages 5-7

403-9

Work-related injuries

People—Management Approach: EH&S Page 19

Avient 2022 Annual Report—Form 10-K Pages 5-7

Metrics—People and Planet Data and Metrics Pages 84-85

403-10

Work-related ill health

People—Management Approach: EH&S Page 19

Avient 2022 Annual Report—Form 10-K Pages 5-7

Metrics—People and Planet Data and Metrics Pages 84-85

  GRI 404: Training & Education

10-1, 2 and 3

Management approach—GRI 103

People—Management Approach: Training and Development Page 24

404-1

Average hours of training per year per employee

People—Career Training and Performance Feedback Pages 24,25

In 2022, associates received 142,000 hours of training through a variety of delivery methods. Some associates 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

People—Career Training and Performance Feedback Page 35

404-3

Percentage of employees receiving regular performance and career development reviews

People—Career Training and Performance Feedback Page 35

  GRI 405: Diversity and Equal Opportunity

103-1, 2 and 3

Management approach—GRI 103

People—Management Approach: Diversity & Inclusion; Diversity and Inclusion: Leading from the Top Pages 26, 31

405-1

Diversity of governance bodies and employees

People—Workforce Demographics; Diversity and Inclusion: Leading from the Top Pages 26, 31

  GRI 406: Non-discrimination

103-1, 2 and 3

Management approach—GRI 103

People—Management Approach: Diversity & Inclusion Page 27

406-1

Incidents of discrimination and corrective actions taken

People-Management Approach: Training and Development; Management Approach: Diversity & Inclusion Pages 24, 27

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

Products—Management Approach: Supplier Collaboration Page 54

Avient's Position on Human Rights Page 33

Supplier Code of Conduct

407-1

Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

Products—Management Approach: Supplier Collaboration page 54

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 408: Child Labor

103-1, 2 and 3

Management approach—GRI 103

Products—Management Approach: Supplier Collaboration Page 54

Avient's Position on Human Rights Page 33

Supplier Code of Conduct

408-1

Operations and suppliers at significant risk for incidents of child labor

Products—Management Approach: Supplier Collaboration Page 54

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

Products—Management Approach: Supplier Collaboration Page 54

Avient's Position on Human Rights Page 33

Supplier Code of Conduct

409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labor

Products—Management Approach: Supplier Collaboration Page 54

To our knowledge, within Avient's operations there is no significant risk of incidents of forced or compulsory 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

Performance—The Highest Ethical Standards Page 77

  GRI 413: Local Communities

413-1

Operations with local community engagement, impact assessments, and development programs

Planet—Community Service; Community Engagement Page 69

413-2

Operations with significant actual and potential negative impacts on local communities

Planet—Community Service; Community Engagement Page 69

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

Products—Management Approach: Supplier Collaboration Page 54

Supplier Code of Conduct

414-1

New suppliers that were screened using social criteria

Products—Management Approach: Supplier Collaboration Page 54

414-2

Negative social impacts in the supply chain and actions taken

Products—Management Approach: Supplier Collaboration Page 54

  GRI 415: Public Policy

415-1

Political contributions

Planet—Political Contributions Page 69

  GRI 416: Customer Health and Safety

103-1, 2 and 3

Management approach—GRI 103

Products—Management Approach: Product Stewardship Page 51

416-1

Assessment of the health and safety impacts of product and service categories

Products—Management Approach: Product Stewardship Page 51

416-2

Incidents of non-compliance concerning the health and safety impacts of products and services

Products—Management Approach: Product Stewardship Page 51

  GRI 417: Marketing and Labeling

103-1, 2 and 3

Management approach—GRI 103

Products—Management Approach: Product Stewardship Page 51

417-1

Requirements for product and service information and labeling

Products—Management Approach: Product Stewardship Page 51

417-2

Incidents of non-compliance concerning product and service information and labeling

Products—Management Approach: Product Stewardship Page 51

417-3

Incidents of non-compliance concerning marketing communications

Products—Management Approach: Product Stewardship Page 51

  GRI 418: Customer Privacy

103-1, 2 and 3

Management approach—GRI 103

People—Security Page 23

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.