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.

Developed in partnership with Anthesis Group, a leading global sustainability consultancy, the white paper provides actionable guidance to help companies address dual reporting obligations under the CSRD. DMAs require businesses to assess both their environmental and societal impacts (impact materiality) and the financial implications of sustainability-related issues (financial materiality).

The white paper focuses on four key areas critical to implementing DMAs successfully: understanding double materiality and its dual perspectives, following a structured approach to conducting DMAs, navigating relevant regulations such as the CSRD, and engaging stakeholders effectively throughout the process. Additionally, it highlights the strategic advantages DMAs offer and includes a glossary and FAQ section to address common questions. These findings will help companies gauge their level of preparedness and guide strategic decisions related to conducting a DMA.