| Recommended Disclosure | Avient Disclosures |
|---|---|
| Governance | |
| Describe the board’s oversight of climate-related risks and opportunities | Avient 2026 Proxy Statement —Pages 29-30, 33 2025 CDP Climate Change Response— 4.1.1, 4.1.2
|
| Describe management’s role in assessing and managing climate-related risks and opportunities | 2025 CDP Climate Change Response - 4.3, 4.3.1 |
| Strategy | |
| Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term | 2025 CDP Climate Change Response—3.1.1, 3.6, 3.6.1 |
| Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning | 2025 CDP Climate Change Response - 3.1.1, 3.6, 3.6.1 |
| Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario | 2025 CDP Climate Change Response - 3.5.4, 3.6, 3.6.1 |
| Risk Management | |
| Describe the organization’s processes for identifying and assessing climate-related risks | 2025 CDP Climate Change Response - C2.2-2.27 |
| Describe the organization’s processes for managing climate-related risks | 2025 CDP Climate Change Response - C2.2-2.27 |
| Describe how processes for identifying, assessing and managing climate-related risks are integrated into the organization’s overall risk management | 2025 CDP Climate Change Response - C2.2-2.27 |
| Metrics & Targets | |
| Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process | |
| Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas emissions and the related risks | 2025 CDP Climate Change Response - 7.5-7.8 |
| Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets | 2030 Sustainability Goals & Progress 2025 CDP Climate Change Response - 7.54-7.54.2 |