Company: AVNT
Filing Date: 2025-03-27
Form Type: DEF 14A
Source: 0001122976-25-000019
Chunk: 49

Company: AVIENT CORP
Filing Date: 2025-03-27
Form: DEF 14A
Chunk 49
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 specific metrics for employee safety and engagement as well as energy and waste intensity. Rewardable attainment for each measure ranged from 50% (threshold) to 200% (maximum) of goal. If achievement with respect to any objective performance measure fell between the threshold and target, or between the target and maximum, earned award amounts for that particular performance measure were interpolated on a straight-line mathematical basis. If achievement with respect to any performance measure did not reach threshold, then that measure would have been deemed to have 0% attainment. The Compensation Committee made a final determination of the amount to be paid.

<div align='center'>PROXY STATEMENT 2025 | Annual Meeting of Shareholders 48</div>

#### COMPENSATION DISCUSSION AND ANALYSIS
The performance measures for the 2024 Annual Incentive Program were weighted as outlined below.

The 2024 Corporate and Business Segment Annual Plan weightings did not change from 2023. We set appropriate performance goals in 2024 under the 2024 Annual Incentive Program that focused our efforts on those factors that we believed were critical to our ongoing success, including earnings improvement, cash generation from working capital, efficiencies in our operations, and the advancement of sustainability initiatives. The 2024 performance goals were set in accordance with our strategic plan framework and annual operating plan, developed at the end of 2023. At that time, we viewed the targeted level of performance for each measure as challenging to achieve.

The threshold, target and maximum goals, attainment levels, and final payouts for each objective metric for the Named Executive Officers are set forth in the table below. Progress against the working capital as a percentage of sales metric is reflected by lower levels of working capital, so actual results that are lower than target are viewed as exceeding target performance.

As mentioned above, the sustainability metrics were based on specific targets related to employee safety and engagement as well as energy and waste intensity. Employee safety was measured through the percentage of employees who participated in two safety activities during the year. The employee engagement metric considered the results of our 2024 Great Places to Work® employee engagement survey (and whether the results resulted in certification by Great Places to Work and an improvement over the prior year’s scores). The environmental metrics considered both (1) waste to landfill intensity (Kg / MT Sales); and (2) weather adjusted energy intensity (MWh / MT Sales). The Compensation Committee determined that: (1) the employee safety and engagement objectives had been exceeded as more than 99% employees