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FEBRUARY 2025 I PCB007 MAGAZINE 87 We've directly interacted with hundreds of electronics industry experts including those who work directly in electronics manufactur- ing, academia, governments, and NGOs. is community continues to grow, and IPC is the hub for resources and connecting colleagues. Double Materiality White Paper In December, we released a white paper on the topic of double materiality assessments (DMAs) with input from 15 industry experts, and provided timely guidance for 2025 report- ing requirements. e concept of double materiality may seem complex at first glance, but its significance for the electronics manufacturing industry is both tangible and far-reaching. It's about under- standing how sustainability impacts your busi- ness, how your business impacts the world, and then leveraging that understanding for growth and compliance. At its core, a double materiality assessment (DMA) requires companies to take a dual approach to sustainability by evaluating impact materiality (how your organization affects the environment and society) and financial mate- riality (how sustainability-related issues affect your organization's financial performance). is dual perspective is at the heart of the European Union's Corporate Sustainability Reporting Directive (CSRD), a landmark reg- ulation that's reshaping sustainability report- ing requirements across the globe. IPC collaborated with Anthesis Group, a global sustainability consultancy, for the white paper, "Why Double Materiality Assessments Matter: Compliance and Competitive Advan- tage." is guide is for anyone navigating the CSRD. e white paper breaks down the DMA pro- cess into four key areas: 1. Understanding the concept: Why double materiality matters and how to approach it. 2. Structured methodologies: A step-by-step guide to conducting a DMA, from defining sustainability priorities to engaging stake- holders and validating data. 3. Navigating regulations: Insights into the CSRD and how it aligns with global frame works like ISSB and GRI. Figure 1: What is Double Materiality?