Double Materiality Assessment (DMA)

What is a DMA?

A Double Materiality Assessment (DMA) is a core requirement of the EU’s Corporate Sustainability Reporting Directive (CSRD). It looks at sustainability from two perspectives:

• Financial materiality: how sustainability issues affect Van de Velde Packaging’s business performance.
• Impact materiality: how our activities affect people and the environment.

This dual lens ensures that our strategy addresses both business risks and responsibilities to society.

Our DMA

At the end of 2024, Van de Velde Packaging completed its first DMA, fully in line with CSRD and DMA guidelines. The goal was to identify where our cardboard packaging and system operations intersect most critically with environmental and social issues.

To achieve this, we engaged customers, suppliers, investors and our own teams through more than 10 in-depth interviews and over 100 surveys. Together, we identified 42 material topics, which now guide our sustainability priorities and reporting practices.

Key outcomes show that climate change, waste, working conditions and resource inflows are the most material issues for our business and stakeholders.

Our Partner

We developed our first DMA in collaboration with South Pole, a recognized expert in sustainability and climate strategy.