Global Electronics Association Updates Sustainability Reporting Resource for the Electronics Industry

The Global Electronics Association today announced the relaunch of its Double Materiality Assessment (DMA) Toolkit for the Electronics Industry, an updated resource 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 also 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 designed for sustainability, ESG, compliance, corporate reporting, risk, supply chain, procurement and operations professionals across the electronics manufacturing ecosystem, including EMS providers, PCB and semiconductor manufacturers, OEMs, component and wire harness manufacturers, electronics suppliers, and organizations in industrial, automotive, aerospace and defense, and medical electronics sectors.

As 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 increasingly important planning and reporting issue. For many organizations, the challenge is not understanding why double materiality matters. It is knowing how to apply it in a practical, structured and business-relevant way.

"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 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.
• 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 the Toolkit to build a structured, evidence-based view of their most significant sustainability impacts without conducting a full financial materiality assessment.

The Toolkit demonstrates the Association's broader commitment to helping the electronics industry advance practical sustainability action and navigate emerging reporting, risk and stakeholder expectations across the global value chain.

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.

For more information about the DMA Toolkit, visit https://www.electronics.org/evolve/materiality/dma-toolkit.