Issue link: https://iconnect007.uberflip.com/i/1541985
36 PCB007 MAGAZINE I DECEMBER 2025 What is the importance of the Corporate Sustain- ability Reporting Directive? The CSRD is an EU policy that applies to companies with operations, subsidiaries, or significant sales in Europe. It affects many electronics companies due to their size. The first step to meeting CSRD reporting obliga- tions is to conduct a DMA, which is unique and chal- lenging because it requires companies to assess both the actual and potential impacts on the envi- ronment and society from their operations, as well as how sustainability issues affect their business or financial performance. Double materiality is a bidi- rectional assessment that looks at environmental impacts from inside-out and outside-in perspec- tives. The CSRD acknowledges that stakeholders, including investors, regulators, and civil society, are concerned about how a company impacts the world and how sustainability issues affect the company. A sustainability matter is considered material if it meets the threshold for either dimension, or both. "Materiality" is an interesting term. Is that sustain- ability vernacular? The term "materiality" comes from the account- ing world. It means that something is significant or important enough to matter in decision-making. That makes sense. Is this white paper still accessi- ble for download? Yes, and it's available at no charge. The white paper is a valuable resource, especially for those new to DMAs. It provides information about the dual perspectives of DMAs, a structured approach to conducting DMAs, information about CSRD require- ments and stakeholder engagement, FAQs, a glos- sary, and relevant industry examples. What does the new Double Materiality Assessment Toolkit offer as a resource to companies that may find reporting requirements daunting? For electronics manufacturers with globally connected supply chains, CSRD compliance is time- intensive and data-heavy. The Double Materiality Assessment (DMA) Toolkit for the Electronics Indus- try provides a clear, structured roadmap, reducing the burden of starting from scratch and ensuring complete, accurate assessments. We collaborated with Anthesis Group to develop the toolkit, ensuring it aligns with EFRAG (European Financial Reporting Advisory Group) methodologies. In the toolkit, you'll find the: • DMA Project Plan: A structured six-month roadmap with stakeholder templates and team guidance that offers companies a plan. • Scoring Impact, Risks and Opportunities (IROs): Practical frameworks for identifying and assessing IROs.