Risk & Compliance

DMA Light: a proportional approach for ambitious enterprises 

Date:June 10, 2024

If your company is not in scope for mandatory reporting in accordance with the CSRD (Corporate Sustainability Reporting Directive), but you still want to do so voluntarily or develop a sustainability vision, then the DMA Light is for you. Recently, we hosted a webinar about this streamlined version of the DMA (Double Materiality Assessment). We have summarised the key insights from the webinar in this blog post. 

4 benefits of sustainability 

First and foremost, we would like to remind you of the importance of sustainability. Sustainability offers a lot of benefits, not just for the environment, but for your company as well.  

Impact people, planet and society  

A company that focuses on sustainability can play a stronger role in society. 

Reduce costs and increase revenue  

Taking steps to be more sustainable—such as saving energy, reducing waste, and using resources more efficiently—can lower operational costs significantly. Focusing on sustainability can also generate new revenue streams and open new market opportunities. 

Improve reputation 

Sustainability initiatives help to enhance customer loyalty, attract investors, ease your access to capital, and build more trust with stakeholders. 

Be more attractive 

Sustainable companies are more attractive to employees, especially in a tight labour market. Demonstrating your sustainability performance also makes your company more attractive as a partner for innovative start-ups and the government. 

How far you want to go with your sustainable ambitions is up to you. Depending on what you are aiming for, you can choose between a standard DMA or a DMA Light. 

DMA Light versus Standard DMA 

The DMA Light and the standard DMA both contain a double materiality assessment. They both consider the financial impact on an organisation and the organisation’s impact on society and the environment. The difference lies in how the DMA is performed and which organisations are suitable.  

1: Scope 

The DMA Light is ideal for ambitious companies that are not (yet) in scope for mandatory reporting. The standard DMA is more suitable for larger businesses that must comply with reporting obligations. 

2: Data collection 

The DMA Light utilises existing data with minimal new collection, whereas the standard DMA requires a more in-depth data analysis. 

3: Stakeholder engagement 

The DMA Light predominantly focuses on internal stakeholders, while the standard DMA includes both internal and external stakeholders. 

4: Value chain 

The DMA Light focuses on your own company, while the standard DMA considers the entire value chain. 

5: Outcome 

The DMA Light captures essential insights that can serve as a basis for a sustainability vision or strategy. The standard DMA delivers a detailed report with extensive recommendations. 

6: Audit trail 

The DMA Light has less documentation than the standard DMA. Since the standard DMA consists of a more in-depth analysis, it requires more extensive documentation. 

Why choose DMA Light? 

The main advantage of a DMA Light is its proportionality. Companies often struggle to identify their relevant sustainability aspects with limited investments of time and money. This proportionality impacts three key areas: 


The DMA Light is clear and saves time. With the standard DMA, sometimes dozens of external stakeholders are consulted for input. That is not the case with the DMA Light, where the focus is mainly on internal stakeholders. 


The DMA Light approach inherently incurs lower costs due to its reduced time requirements. This proportional method results in significant financial savings by primarily utilising in-house expertise and existing documentation, thereby further minimising expenses. 

Lead time  

The proportional approach allows a DMA Light to be executed much faster than a standard DMA. The process is shorter and more manageable. 


Companies that opt for the DMA Light can take a big leap towards more sustainability without putting a lot of pressure on their employees. They can also meet the growing demand for ESG transparency. The DMA light offers a proportional and cost-effective way to develop a sustainability vision and strategy, without the heavy burdens of a full DMA. Projective Group can guide companies through this process, from scoping and gap analysis to implementation and training.  

Do you want to find out more about the DMA Light? You can download our webinar for free with the following link (The webinar is available in Dutch only):