The Global Electronics Association recently announced the relaunch of its Double Materiality Assessment (DMA) Toolkit for the Electronics Industry, an updated resource designed to help organisations navigate double materiality assessment planning amid changing sustainability and corporate reporting expectations.

The revised Toolkit reflects recent developments related to the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS), 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 includes guidance for organisations that may only be required to assess impact materiality.

The Toolkit is designed 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 organisations operating in the industrial, automotive, aerospace and defence, and medical electronics sectors.

As sustainability and corporate reporting expectations continue to evolve, particularly for organisations with European operations, customers or value-chain exposure affected by CSRD-related requirements, double materiality has become an increasingly important planning and reporting issue. For many organisations, the challenge lies in applying the concept through a practical, structured and business-relevant process.

“The double materiality assessment process can feel overwhelming, especially as reporting expectations continue to shift,” said Dr. Kelly Scanlon, senior director, sustainability strategy, Global Electronics Association. “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 organisations translate double materiality concepts into a practical assessment process and identify sustainability impacts, risks and opportunities across their operations and value chains. It also helps companies prioritise significant topics to support strategy, reporting readiness and internal decision-making.

The resource includes Sustainability Context Reports that organisations can use to examine relevant sustainability topics, value-chain considerations and potential impacts.

For organisations required to assess only impact materiality, the Toolkit’s core process and resources remain applicable. Companies can use the resource to develop a structured, evidence-based view of their most significant sustainability impacts without undertaking a full financial materiality assessment.

The Toolkit forms part of the Association’s broader efforts to help the electronics industry advance practical sustainability initiatives and respond to emerging reporting, risk and stakeholder expectations across the global value chain.

Global Electronics Association members can access the DMA Toolkit free of charge until 31 December 2026.