Issue link: https://iconnect007.uberflip.com/i/1532533
FEBRUARY 2025 I PCB007 MAGAZINE 89 to conduct double materiality assessments (DMA) in alignment with the European Sus- tainability Reporting Standards (ESRS) under the Corporate Sustainability Reporting Direc- tive (CSRD). It is designed for internal project teams, senior management, and stakeholders involved in sustainability reporting, strategy development, and stakeholder engagement. By offering an overview of the EMI's value chain, activities, business relationships, and sustainability matters, the report enables EMI members to efficiently understand their oper- ating context. Project Plan: IPC partnered with Anthe- sis Group to develop an industr ywide Dou- ble Materiality Assessment (DMA) Toolkit. e Project Plan is a foundational resource to plan a double materiality assessmWent and is meant to be used alongside the rest of the DMA toolkit assets. e purpose of the Proj- ect Plan is threefold: 1. Educate yourself on double materiality assessments and better understand your company's capacity. Use this guide to bet- ter understand what a double material- ity assessment is and how to implement within your organization. 2. Develop a project plan that can be custom- ized to fit your organization's specific needs. Specifically, consider your SMEs and key stakeholders when getting ready to adapt this project plan for your organization. Empower your company to engage the right team to execute the process and understand what parts, if not all, of a DMA process your organization will undertake in-house vs. hir- ing an external consultant. It can be especially helpful when engaging with external sustain- ability consultants or auditors during the RFP or procurement process. IRO scoring template: A resource to support scoring your company's unique impacts, risks, and opportunities. is is accomplished by: • Understanding the organization context: Activities, business relationships, sustain- ability context, stakeholders • Understanding actual and potential impacts, caused (impact materiality) and incurred (financial materiality) • Understanding the scale, scope (and likeli- hood) of these actual and potential impacts, and the time horizon over which they will (or may) occur (Continued on page 92)