The Global Electronics Association’s Double Materiality Assessment (DMA) Toolkit is now available with updated guidance reflecting the evolving sustainability reporting landscape.

Developed specifically for the electronics industry, the Toolkit helps companies identify and prioritize their most significant sustainability impacts—and, where applicable, related business risks and opportunities—without starting from scratch. The updated Toolkit provides practical guidance for companies conducting either a full double materiality assessment or an impact materiality assessment, depending on their reporting requirements and business needs.

With sustainability reporting requirements continuing to evolve, now is the time to understand what matters most to your organization and prepare for what comes next.

Global Electronics Association members receive complimentary access to the Toolkit, and it is also available for purchase by non-members. Learn more about the DMA Toolkit here.

 

Materiality in the electronics supply chain means prioritizing sustainability issues—such as resource use, greenhouse gas emissions, and human rights—based on their significance to business performance and stakeholder impact. For many companies in the electronics supply chain, Scope 3 emissions—particularly Category 1: Purchased Goods and Services—represent the largest share of their total carbon footprint, making supply chain engagement a critical component of effective climate strategy. Understanding which issues are most material helps organizations focus efforts where risks and opportunities are greatest while strengthening long-term operational resilience. Customers, investors, and regulators increasingly expect companies to demonstrate how they identify, measure, and address these impacts. To support this work, we have released the new Scope 3 Category 1 guidance designed to help companies better assess emissions from purchased goods and services and develop practical strategies for supplier engagement and emissions reduction.

Double materiality means focusing on the sustainability issues that matter most – for both our industry and the planet. It helps us see which environmental and social impacts affect business performance, and, in turn, how companies impact society and the environment.

Boost your DMA journey with help of the tools and insights below, designed to help you identify priorities and take meaningful action, regardless of where you are in the process.

 

Scope 3 Category 1 GHG Guidance
Download guidance designed to help the electronics industry measure and manage Scope 3 Category 1 emissions.
Accounting for Scope 3 Category 1 Emissions: New Industry Guidance to Help Advance Decarbonization in Electronics
Watch this webinar to explore how this guidance can help your organization move from ambition to implementation.

What topics are relevant for DMAs?

In the DMA framework, topics are framed as material sustainability matters – issues that are significant either because of their impact (on people and planet) or their financial relevance (to the company’s performance). Material topics relevant to the electronics industry include environmental, social and human rights, and economic and governance issues.

Environmental topics

  • Climate change (emissions, energy use, transition and physical risks)
  • Pollution (air, water, soil, hazardous substances)
  • Water and marine resources (withdrawal, consumption, wastewater)
  • Biodiversity & ecosystems (habitat loss, raw material sourcing, land use)
  • Resource use & circular economy (materials, e-waste, recycling, product life cycle)

Social and human rights topics

  • Own workforce (fair labour, equal opportunities, wages, skills gaps, occupational health & safety)
  • Workers in the value chain (supply chain labour rights, child/forced labour, working conditions)
  • Affected communities (land rights, local water use, community impacts of operations)
  • Consumers and end-users (product safety, data security, responsible product use/disposal)

Governance topics

  • Business conduct (anti-corruption, lobbying, ethics, compliance)
  • Supply chain resilience (dependencies, disruptions, geopolitical risks)
  • Innovation and IP (technology leadership, R&D, patents)
  • Data security (cybersecurity, customer data, digital risk

A selection of resources to help you on your materiality journey

The below resources will help you to manage a Double Materiality Assessment and keep you up to speed on the relevant regulatory requirements.

White Paper

DMA White Paper

This white paper offers a roadmap for companies in the electronics industry to navigate the European Union’s Corporate Sustainability Reporting Directive (CSRD) and leverage double materiality assessments (DMAs) for sustainable growth and competitive differentiation.

Read the White Paper

Website

 

Anthesis CSRD Hub

Explains the EU’s Corporate Sustainability Reporting Directive (CSRD): what it is, who it affects, reporting obligations, timelines, and how you can ensure your company complies.

Learn More

Guide

 

EU Omnibus Guidance

EFRAG’s IG 1: Materiality Assessment Implementation Guidance, non-authoritative guidance for applying double-materiality in ESRS reporting.  

Get the Guide

Have questions? Complete the form below if you’d like to know more about DMAs or wider information on sustainability in electronics.

The Global Electronics Association is committed to helping the industry build electronics better and we are excited to continue these efforts with a network of partnering associations and organizations dedicated to sustainability for electronics.