The Global Electronics Association has introduced its new Double Materiality Assessment (DMA) Toolkit, created to help electronics companies manage the demanding sustainability reporting obligations required under the Corporate Sustainability Reporting Directive (CSRD). Although the CSRD is an EU regulation, its impact extends worldwide, as companies with subsidiaries, operations, or major sales in Europe — along with their global supply chains — must adhere to these stringent disclosure standards.
Under the CSRD, organizations must conduct detailed DMAs that evaluate both their impact on the environment and society, as well as how environmental and social risks affect their financial performance. For the electronics sector, this task is particularly challenging due to globalized supply chains, diverse manufacturing partners, and complex sustainability risks. With limited resources and tight timelines, many companies face the threat of noncompliance, incomplete reporting, penalties, reputational setbacks, or reduced investor trust.
To complement the Toolkit, the Association has also launched a Materiality Resource Hub offering sector-focused resources to improve reporting quality and support better decision-making across the electronics value chain. The DMA Toolkit — created for sustainability teams, compliance professionals, and senior leaders involved in reporting — delivers structured, electronics-specific guidance to simplify CSRD-aligned reporting. It minimizes the complexity of starting assessments from scratch and lowers the chances of overlooking important material topics. Developed with Anthesis Group and informed by industry data and member feedback, the Toolkit is fully aligned with EFRAG methodologies and CSRD expectations.
The Toolkit spans the full spectrum of environmental, social, and governance considerations across the electronics value chain, covering everything from raw material extraction to end-of-life management, and from labor conditions to digital security. It is built to help companies address the diverse sustainability challenges associated with complex global operations.
A key component of the Toolkit is a six-month project plan that includes templates for stakeholder engagement and suggestions for assembling effective internal teams. It also features an Electronics Industry Context Report that outlines the sector’s sustainability landscape and highlights pre-identified material issues aligned with ESRS requirements.
To further support companies, the Toolkit offers sub-industry context reports tailored to different segments of the electronics ecosystem, along with a comprehensive scoring guide. This guide explains how to assess impacts, risks, and opportunities; provides sample scoring frameworks; and offers direction on setting appropriate materiality thresholds.
“Electronics companies operate within some of the most intricate and globally distributed supply chains,” said Kelly Scanlon, DrPH, CIH, Sustainability Strategist at the Association. “The CSRD demands far greater transparency, but the volume of information required can be daunting. Our DMA Toolkit offers a clear, industry-focused approach to help companies navigate the process.”
Mari Desangles, Strategic Account Manager at Anthesis, added, “We are proud to have worked with the Association on developing the early components of this Toolkit. It is designed to bring clarity and practical direction, helping companies across the electronics ecosystem turn compliance challenges into long-term strategic advantages.”
