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California Voluntary Carbon Market Disclosures Act

This disclosure is made for the purpose of compliance with California Assembly Bill No. 1305 (“AB 1305”), which added Division 26, Part 10 (“Voluntary Carbon Market Disclosures”) to the California Health and Safety Code for companies making emissions claims and those marketing, selling, purchasing, or using voluntary carbon offsets (“VCOs”) (the “AB 1305 Disclosure”). This AB 1305 Disclosure is made on behalf of Avient Corporation and its subsidiaries (collectively, “Avient”).

Claims of Net Zero Achievement, Carbon Neutrality, or Significant GHG Emissions Reductions

GHG Emission Reduction Objectives

Avient set certain GHG emission objectives as follows:

  • 55% reduction in Scope 1 & Scope 2 greenhouse gas emissions versus 2019 baseline
  • Achieve operational carbon neutrality by 2050

We utilize several reporting protocols and guidance documents to develop and compute our GHG emissions, plan and progress towards our objectives, including: GHG Protocol Program, GRI (Global Reporting Initiative), and SASB (Sustainability Accounting Board Standards) global sustainability performance standards.

Additional information on Avient’s emissions plan and our progress towards our 2030 objective, as well as the supporting GHG emissions data, can be found within Avient’s Sustainability Report.  Avient’s GHG emissions data has been independently verified.  Verification can be accessed here. Avient’s Corporate Questionnaire, submitted to CDP can be accessed here.

Product-Specific Carbon Footprint and Life Cycle Analysis Assessment

Avient utilizes a standardized methodology for calculating product carbon footprint (PCF) in accordance with ISO 14067:2018. This methodology is available for Avient’s product portfolio and receives third party certification from TÜV Rheinland annually. Additional specific information is provided on each PCF report.

Avient's Life Cycle Assessment (LCA) methodology is modeled with SimaPro software and characterized by the impact assessment method: "Environmental Footprint 3.1." The LCA is calculated in accordance with ISO 14040:2006 and ISO 14044:2006, and the methodology receives third party verification from TÜV Rheinland annually. The Life Cycle Inventory (LCI) is based on third party verified databases, such as Ecoinvent (version 2024, v3.10), and on supplier's data, when available.

Disclosures for Carbon Offsets 

Avient neither markets or sells, nor purchases or uses voluntary carbon offsets to calculate its emissions reductions and is therefore not required to provide voluntary carbon markets disclosures (HSC § 44475 and 44475.1).