The Global Electronics Association announced the relaunch of its Double Materiality Assessment (DMA) Toolkit for the Electronics Industry. The updated resource is designed to help organizations navigate double materiality assessment planning amid changing sustainability and corporate reporting expectations.
The revised Toolkit reflects recent Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS) developments, including updated context around the EU Sustainability Omnibus package and simplified guidance. It supports both top-down and bottom-up double materiality assessment approaches and adds guidance for organizations that may only be required to assess impact materiality.
The Toolkit is intended for sustainability, ESG, compliance, corporate reporting, risk, supply chain, procurement and operations professionals across the electronics manufacturing ecosystem. This includes EMS providers, PCB and semiconductor manufacturers, OEMs, component and wire harness manufacturers, electronics suppliers, and organizations in the industrial, automotive, aerospace and defense, and medical electronics sectors.
Sustainability and corporate reporting expectations continue to advance, particularly for organizations with European operations, customers or value-chain exposure affected by CSRD-related requirements. Double materiality has become an important planning and reporting issue. For many organizations, the challenge is applying it in a practical, structured and business-relevant way.
Dr. Kelly Scanlon, senior director of sustainability strategy at the Global Electronics Association, said: “The double materiality assessment process can feel overwhelming, especially as reporting expectations continue to shift. The updated DMA Toolkit gives sustainability, risk, compliance, reporting and operations teams a structured approach they can apply whether they are beginning the process, refining an existing approach or focusing specifically on impact materiality.”
The updated Toolkit helps organizations translate double materiality concepts into a practical assessment process; identify and evaluate sustainability impacts, risks and opportunities across operations and the value chain; prioritize the most significant topics to support strategy, reporting readiness and internal decision-making; and use Sustainability Context Reports to explore relevant sustainability topics, value-chain considerations and potential impacts.
For organizations required to assess only impact materiality, the Toolkit’s core process and resources remain applicable. Companies can use it to build a structured, evidence-based view of their most significant sustainability impacts without conducting a full financial materiality assessment.
Global Electronics Association members can access the DMA Toolkit for free through December 31, 2026. Non-members can purchase the Toolkit at the Association’s online store.
