Global Sourcing Spotlight: How to Evaluate Supplier Capabilities Worldwide
The Knowledge Base: Cultivating Your Brand in the Age of Connection
SMT Perspectives and Prospects: Warren Buffett’s Perpetual Wisdom, Part 2
IPC Launches Comprehensive White Paper on Double Materiality Assessments
December 12, 2024 | IPCEstimated reading time: 2 minutes
IPC has released its latest white paper, Why Double Materiality Assessments Matter: Compliance and Competitive Advantage. This publication 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 12-page white paper addresses areas critical to implementing DMAs successfully including 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.
“The CSRD marks a landmark shift in sustainability reporting requirements for companies and the completion of a double materiality assessment represents an opportunity to deliver value beyond compliance,” said Mari Desangles, principal consultant, ESG advisory & mandatory reporting at Anthesis. “Through a double materiality assessment, industry members can understand their most significant sustainability-related impacts, risks, and opportunities, and then make informed strategic designs about how to address them.”
“More importantly, the white paper delves into the value proposition that DMAs offer organizations beyond just regulatory compliance. By understanding how sustainability issues affect their business and vice versa, electronics companies empowered by IPC resources can gain operational efficiencies in a competitive global marketplace,” said Kelly Scanlon, IPC lead sustainability strategist and white paper co-author.
The white paper highlights practical scenarios for businesses of varying size and location, including how a European semiconductor manufacturer would utilize a double materiality assessment to identify risks in its supply chain, from responsible sourcing of raw materials to production waste management. Another example features a multinational technology corporation aligning its reporting with both CSRD and ISSB standards, achieving greater transparency and operational efficiencies across its subsidiaries. The white paper also details the use of stakeholder mapping and tiered engagement strategies for effective communication with investors, suppliers, and internal teams.
Table of contents:
- Introduction
- Double Materiality Assessments: Two Sides of the Sustainability Coin
- Conducting a Double Materiality Assessment: A Structured Approach
- Regulations and Frameworks: CSRD and Beyond
- CSRD Impact on Technology Companies: Three Examples
- Engaging Electronics Industry Stakeholders and SMEs for a Successful Process
- Electronics Industry Considerations — Complex Supply Chains
- From Compliance to Competitive Edge: How DMAs Drive Sustainability Leadership
- Frequently Asked Questions (FAQ) and Glossary of Terms
- About IPC International, Inc. and Anthesis Group
Download the white paper here.
Share on:
Testimonial
"Our marketing partnership with I-Connect007 is already delivering. Just a day after our press release went live, we received a direct inquiry about our updated products!"
Rachael Temple - AlltematedSuggested Items
How Good Design Enables Sustainable PCBs
08/21/2025 | Gerry Partida, Summit InterconnectSustainability has become a key focus for PCB companies seeking to reduce waste, conserve energy, and optimize resources. While many discussions on sustainability center around materials or energy-efficient processes, PCB design is an often overlooked factor that lies at the heart of manufacturing. Good design practices, especially those based on established IPC standards, play a central role in enabling sustainable PCB production. By ensuring designs are manufacturable and reliable, engineers can significantly reduce the environmental impact of their products.
Direct Metallization: A Sustainable Shift in PCB Fabrication
07/31/2025 | Jim Watkowski, Harry Yang, and Mark Edwards, MacDermid Alpha Electronics SolutionsThe global electronics industry is undergoing a significant transformation, driven by the need for more resilient supply chains and environmentally sustainable manufacturing practices. Printed circuit boards (PCBs), the backbone of interconnection for electronic devices, are at the center of this shift. Traditionally, PCB fabrication has relied heavily on electroless copper, a process that, while effective, is resource-intensive and environmentally hazardous. In response, many manufacturers are turning to direct metallization technologies as a cleaner, more efficient alternative.
I-Connect007 Editor’s Choice: Five Must-Reads for the Week
07/25/2025 | Marcy LaRont, I-Connect007In industry news this past week, I’m putting a focus on sustainability in electronics by highlighting my interview with Kelly Scanlon and Corey Dehmey, and Nolan Johnson’s Meet the Author podcast with Beth Turner of MacDermid Alpha Electronics Solutions. I also chose to spotlight the M&A activity and outlook in the U.S. market and regional market news in India and Mexico.
Beyond Recycling: Reshaping Sustainability in Electronics
07/24/2025 | Marcy LaRont, PCB007 MagazineEnvironmental sustainability, especially for carbon-intensive industries like electronics manufacturing, means businesses are often plagued with various reporting requirements that don’t necessarily address the root problem. To that end, SERI and the Global Electronics Association are teaming up to reshape sustainability in electronics.
Meet the Author: Beth Turner Explores Encapsulating Sustainability for Electronics
07/28/2025 | I-Connect007In a special Meet the Author edition of On the Line with…, host Nolan Johnson welcomes Beth Turner, senior technical manager at MacDermid Alpha Electronics Solutions. Beth is the author of The Printed Circuit Assembler’s Guide to… Encapsulating Sustainability for Electronics.