Materiality in the electronics supply chain means prioritizing sustainability issues – such as resource use, emissions, and human rights – based on their significance to business performance and stakeholder impact, ensuring decisions target the areas of highest relevance and risk. Understanding this process can help identify proactive strategies to minimize exposure and strengthen long-term operational resilience. Moreover, customers, investors, and other key stakeholders are increasingly expecting companies to demonstrate how they evaluate and address sustainability issues that are the most impactful. Treating these compliance initiatives as an opportunity to build a comprehensive climate risk management framework can position your organization for sustained success amid shifting market and regulatory expectations and can deliver significant long-term value.
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.
The Global Electronics Association has developed an extensive Double Materiality Assessment (DMA) toolkit to help the electronics industry navigate new sustainability requirements and opportunities.
This resource page provides practical, sector-specific guidance to support reporting and smarter decision-making across your entire electronics supply chain.
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.
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.
DMA Toolkit
DMA White Paper
Anthesis CSRD Hub
EU Omnibus Guidance
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.