The Global Electronics Association (GEA) released its Double Materiality Assessment (DMA) Toolkit, designed to help companies efficiently navigate the complex reporting requirements of the Corporate Sustainability Reporting Directive (CSRD).
“Electronics companies sit at the center of some of the most complex and globally dispersed supply chains,” says Kelly Scanlon, lead sustainability strategist at GEA. “The CSRD raises the bar for transparency, but the amount of data and analysis required can be overwhelming. Our DMA Toolkit provides a clear, structured path tailored to the electronics industry.”
Key takeaways:
· Although the CSRD is an EU regulation, its requirements have global implications. Companies with operations, subsidiaries, or significant sales in Europe and their worldwide supply chains must also meet the rigorous sustainability reporting standards.
· Developed in collaboration with Anthesis Group and informed by industry sources and member insights, the toolkit aligns directly with the European Financial Reporting Advisory Group (EFRAG) methodologies and CSRD expectations.
· The DMA Toolkit covers environmental, human rights, and governance issues across the entire electronics supply chain – from raw material extraction to waste management; labor practices to data security – and includes:
DMA Project Plan — A six-month roadmap, stakeholder engagement templates, and recommended team structures.
Sustainability Context Report for the Electronics Industry — Sustainability landscape analysis for the global electronics sector, including pre-identified material issues mapped to European Sustainability Reporting Standards (ESRS) topics and subtopics.
- Scoring Impacts, Risks and Opportunities (IROs) — Practical guide with sample scoring frameworks, examples, and materiality threshold guidance.
· Complementing the DMA Toolkit is the newly launched Materiality Resource Hub, providing practical, sector-specific guidance to support reporting and improve decision-making across the entire electronics supply chain.
