Global Electronics Association launches Double Materiality Assessment toolkit

Global Electronics Association announced the release of its Double Materiality Assessment (DMA) Toolkit, designed to help companies efficiently navigate the complex reporting requirements of the Corporate Sustainability Reporting Directive (CSRD).

Although the CSRD is an EU regulation, its requirements have global implications, as companies with operations, subsidiaries, or significant sales in Europe, and their worldwide supply chains, must meet its rigorous sustainability reporting standards.

The European Union’s CSRD requires companies to conduct in-depth DMAs that measure corporate sustainability impacts from 1) impact on the planet and 2) impact of environmental and social issues on company finances. For electronics players, the process is particularly complex due to the industry’s interconnected global supply chains and specialized sustainability challenges. With limited time and resources, many electronics organizations risk noncompliance or incomplete assessments, potentially resulting in regulatory penalties, reputational harm, or loss of investor confidence.

Complementing the Toolkit is the newly launched Materiality Resource Hub, providing practical, sector-specific guidance to support reporting and improve decision-making across the entire electronics supply chain.

The Global Electronics Association’s DMA Toolkit – built for stakeholders from sustainability and compliance teams to senior leaders involved with reporting – provides comprehensive, industry-specific guidance to accelerate CSRD-aligned reporting and reduces the burden of starting from scratch and the risk of missing vital material issues, ensuring a complete assessment.

Developed in collaboration with Anthesis Group and informed by industry sources and member insights, the Toolkit aligns directly with the European Financial Reporting Advisory Group (EFRAG) methodologies and CSRD expectations.

The DMA Toolkit covers environmental, human rights, and governance issues across the entire electronics supply chain – from raw material extraction to waste management; labor practices to data security – and includes:

Sample Project Plan — A six-month roadmap, stakeholder engagement templates, and recommended team structures.
Electronics Industry Context Report — Sustainability landscape analysis for the global electronics sector, including pre-identified material issues mapped to European Sustainability Reporting Standards (ESRS) topics and subtopics.
Sub-Industry Context Reports — Customized insights for players across the electronics industry from electronics manufacturing service providers to manufacturers.
Impacts, Risks and Opportunities Scoring Support Document — Practical guide with sample scoring frameworks, examples, and materiality threshold guidance.

“Electronics companies sit at the center of some of the most complex and globally dispersed supply chains,” said Kelly Scanlon, DrPH, CIH, Sustainability Strategist at the Association. “The CSRD raises the bar for transparency, but the amount of data and analysis required can be overwhelming. Our DMA Toolkit provides a clear, structured path tailored to the electronics industry.”

“We are pleased to have co-developed the initial components of the Double Materiality Toolkit in collaboration with the Association. This resource is designed to provide practical guidance, helping companies across the value chain navigate complexity and transform compliance obligations into strategic commercial opportunities,” said Mari Desangles, strategic account manager, Anthesis.