Thank you for your interest in the Global Electronics Association’s Double Materiality Assessment (DMA) Toolkit, developed to support electronics companies in navigating sustainability reporting requirements. In light of the regulatory developments in December 2025 related to the European Commission’s Omnibus I simplification package on sustainability reporting and due diligence, the Association’s Evolve program has temporarily paused the availability of the DMA Toolkit.
This step allows us to review and update the content to ensure it remains aligned with the latest policy direction and continues to deliver practical, high-value guidance to the global electronics industry. Updated, final legal language regarding simplified DMA requirements, which will help reduce reporting burden for companies, is expected mid-January 2026.
The Association is closely tracking this Omnibus. We will update the DMA Toolkit and redistribute it shortly after final legal language on the simplified DMA requirements is released.
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 are introducing 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.
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 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.