Avient Corporation (AVNT) — ESG & Values Scores

Environment story

Avient's environmental score reflects significant undisclosed Scope 1, 2, and 3 emissions data, an unspecified net-zero target year, and material environmental remediation liabilities from the Calvert City Goodrich site. The company acknowledges climate-change regulatory risks and has established sustainability as part of its corporate purpose, but lacks quantified decarbonization targets, renewable-electricity percentage, or verified operational decarbonization investments. Major deductions applied for missing emissions disclosures and unspecified net-zero commitment; greenwashing penalties applied because Scope 3 emissions status is undisclosed while supply-chain carbon footprint is material in specialty materials manufacturing.

Criticisms on file

Calvert City Environmental Remediation Liability — Consent Decree with unquantified future costs for site remediation; company acknowledges 'reasonably possible' additional costs could exceed accruals if new regulations or technologies emerge.
Source: AVNT_10k.txt — Item 7, Critical Accounting Policies; Note 10 Commitments and Contingencies (referenced); MD&A Liquidity showing $141.2M total environmental remediation obligations with $28.1M due within 1 year.
Undisclosed Scope 1, 2, and 3 Emissions — No quantified greenhouse-gas emissions reported in 10-K; no renewable-energy percentage disclosed; no net-zero target year stated.
Source: AVNT_10k.txt — Full document review; Risk Factors Item 1A notes climate-change regulatory exposure but no quantified emissions metrics in MD&A or financial statements.
Climate-Change Regulatory Risk — Company acknowledges that evolving climate regulations (including EU Corporate Sustainability Reporting Directive) could 'increase our operating and compliance costs' and that failures in achieving climate strategies could trigger litigation.
Source: AVNT_10k.txt — Item 1A Risk Factors, 'We are subject to risks associated with climate change and climate change legislation, regulation and international agreements.'

Disclosed initiatives

Sustainability as Strategic Purpose

Company incorporated sustainability into its strategic purpose statement: 'to be an innovator of materials solutions to help our customers succeed, while enabling a sustainable world.' Sustainability identified as a foundational strength alongside safety.

Positions sustainability in corporate identity but lacks quantified metrics or timelines.
Environmental Compliance Program

Company operates under REACH, CLP, RoHS, CPSIA and other international environmental regulations. Acknowledges climate-change legislation risk, including EU Corporate Sustainability Reporting Directive.

Reactive compliance posture; no disclosed proactive mitigation beyond regulatory adherence.
Environmental Remediation at Calvert City

Party to Consent Decree for remedial actions at former Goodrich Corporation Calvert City site. Recognized environmental liabilities of unspecified magnitude. Received $34.0 million insurance recovery in 2025 for previously incurred losses.

Indicates historical environmental damage; ongoing remediation costs reduce operational sustainability.

Social story

Avient's social score reflects insufficient disclosure of CEO-to-worker pay ratio, lack of quantified diversity metrics in technical and executive leadership, no documented union-suppression activity or major strikes in the past 24 months, and no evidence of major supply-chain human-rights violations. The company emphasizes safety as a top priority and identifies culture and talent development as strategic drivers. However, leadership diversity percentages, workforce composition, pay-equity data, and supply-chain audit results are not disclosed in the 10-K, limiting ability to assess alignment with social best practices.

Criticisms on file

Undisclosed Leadership & Workforce Diversity Metrics — 10-K contains no reported percentage of women or underrepresented groups in executive, board, technical, or overall workforce positions.
Source: AVNT_10k.txt — Full document review; no EEO-1 or diversity disclosure in Item 7 (MD&A) or elsewhere.
CEO-to-Median-Worker Pay Ratio Undisclosed — No CEO compensation or median-worker pay data provided in 10-K.
Source: AVNT_10k.txt — Full document review; compensation/executive-officer disclosure not included in excerpted 10-K sections.
Supply-Chain Human-Rights Assessment Undisclosed — No disclosed audits, policies, or findings related to supplier labor practices, forced labor, conflict minerals, or ethical sourcing in specialty materials or raw-materials procurement.
Source: AVNT_10k.txt — Full document review; Risk Factors reference FCPA and anti-bribery compliance but no supply-chain human-rights audit or modern-slavery statement disclosed.

Disclosed initiatives

Safety as Top Priority

Management states 'The safety and health of our employees remain top priorities, and our ultimate goal is to operate injury-free.' Safety and sustainability identified as foundational cultural strengths.

Demonstrates commitment to occupational safety; no quantified injury rates or safety performance metrics disclosed.
Leadership Development & Culture

Company identifies 'Leadership, Talent, and Culture for the Avient of the Future' as a strategic driver. States commitment to 'foster the culture needed to execute our strategy, and to build our talent pipeline by promoting leaders from within while bringing in external expertise as needed.'

Internally focused talent development; no external diversity targets or quantified progress reported.
Global Workforce Representation

Company operates with 61% of sales outside the U.S. and maintains manufacturing and warehouses globally, suggesting international workforce.

Global presence does not imply or ensure diversity in leadership or technical roles; no metrics disclosed.

Governance story

Avient's governance score reflects standard corporate structures with no disclosed dual-class share structure (standard single-class voting), unspecified board independence percentage, and no disclosed active climate-deregulation lobbying or antitrust proceedings. However, governance audit is limited by incomplete disclosure of board composition, lobbying expenditures, and regulatory actions. The company completed a significant $71.6 million asset impairment related to discontinued S/4HANA ERP system, suggesting operational governance challenges but no active shareholder litigation or consent decrees evident in the 10-K excerpts provided.

Criticisms on file

Board Independence & Composition Undisclosed — 10-K does not disclose percentage of independent directors, board size, or committee composition.
Source: AVNT_10k.txt — Full document review; corporate governance details typically in proxy statement (DEF 14A), not in 10-K excerpt provided.
Lobbying Expenditures Undisclosed — No annual lobbying spend reported; no disclosure of positions taken on climate, consumer-protection, or industry-specific regulations.
Source: AVNT_10k.txt — Full document review; lobbying disclosure not included in Risk Factors or MD&A.
S/4HANA ERP Impairment — Company recorded $71.6 million non-cash impairment in 2025 related to decision to cease development of cloud-based enterprise resource planning system, indicating material operational/IT governance failure.
Source: AVNT_10k.txt — Item 7, MD&A, Selling and Administrative Expense section; Item 7, Segment Information, Corporate.
Cybersecurity Risk — Company acknowledges past targeted and non-targeted cybersecurity attacks; states 'To date, no cybersecurity incident or attack has had a material impact on our business or consolidated financial statements' but indicates ongoing vulnerability to advanced persistent threats.
Source: AVNT_10k.txt — Item 1A Risk Factors, 'Cybersecurity breaches, global information systems security threats and computer crime pose a risk...'

Disclosed initiatives

Compliance with International Trade Laws

Company states robust policies requiring compliance with all laws and regulations, including FCPA, UK Bribery Act, export controls, and economic sanctions laws, with strict enforcement.

Compliance framework exists; no independent audit or third-party verification disclosed.
Risk Governance & Disclosure

Comprehensive Risk Factors section in 10-K addresses global operating risks, cybersecurity threats, climate-change regulatory exposure, and capital/credit risks, indicating governance awareness.

Risk identification does not ensure mitigation; disclosure is forward-looking and speculative.
Financial Covenant Compliance

Company states 'As of December 31, 2025, we were in compliance with all customary financial and restrictive covenants pertaining to our debt.'

Demonstrates debt-facility compliance; does not reflect broader governance quality.

These are Missionomics' own editorial scores — directional signals built from disclosed facts under a published method, not certifications or definitive ratings of Avient Corporation. Coverage and confidence vary by data point, and figures can lag real-world changes. Read the full Methodology for sourcing, scoring, and correction details — or open Avient Corporation in the app for interactive charts and portfolio building.

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