With the DNK checklist, we offer you a clear and practical guide for implementing the ESRS reporting requirements. We have prepared more than 1,000 data points for you in a clear and accessible structured checklist, with mandatory and voluntary disclosures clearly marked and complex technical phrases and terms simplified - specially tailored to the particular needs of German SMEs.
 
Prof. Dr. Alexander Bassen, Prof. Dr. Kerstin Lopatta and their teams developed the checklist in close consultation with various stakeholders. The exchange began with a virtual workshop in March 2024 with around 50 participants, followed by a one-day stakeholder workshop in April 2024 in Berlin with around 140 participants and concluded with an online consultation in August and September 2024. Thanks to the intensive collaboration, it was possible to develop a needs-oriented and practical checklist that is specifically tailored to the challenges and resources faced by SMEs.
 
Click here for the outcome report of the stakeholder process.

Find the DNK checklist with an accompanying review of its development here.