The Avient sustainability claims in the Exhibit below are in many cases in buckets where there is likely a degree of subjectivity around the assumptions and the company may be stretching the good news a bit. For example, on “lightweight” it would be interesting to know how much of their other business was cannibalized by customers choosing lightweighting options and also how much of the move was inevitable and whether the solution could have been provided by others – i.e. was it normal “course of business” competition? This is a good example of where a company is claiming something that should be questioned – it may be accurate but it may also be an overly rosy interpretation of data that can lead to different conclusions.
