The DNK Checklists: Your guide through the reporting requirements ESRS & VSME

What the DNK Checklists do

The Sustainability Code (DNK) offers companies a free platform for digital sustainability reporting. The content basis of the platform is our DNK Checklists. They act as structured guides to help you implement the European Sustainability Reporting Standards (ESRS) and Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME) developed by EFRAG. Our mission is to simplify the original texts of the standards – in both language and structure – so that they are easy to understand and apply in corporate practice.  

Checklist for companies subject to mandatory reporting as per ESRS Set 1

“ESRS Set 1” encompasses over 1,000 data points across more than 300 pages – quite a challenge, especially for small and medium-sized enterprises with limited resources.
Our “ESRS Set 1” checklist guides you through these complex requirements. Launched in January 2025, it will be updated as soon as the EU Commission passes a new version of the set. 
In the current version we have rephrased over 1,000 data points in plain language, simplified complex formulations and technical terms, and clearly marked both mandatory and voluntary input. At the same time you can still view the original texts whenever you wish – for maximum transparency and CSRD conformity.
We have also simplified the structure: the “ESRS Set 1” consists of several parts, which should really be considered in parallel. We have structured the checklist so that, for each report item, you can find all the information you need for disclosure in one place.

By the way, all changes to the ESRS – such as from the draft of the EU Omnibus package from 26 February 2025 – will be integrated in our checklist as soon as possible after they have been passed.

How we developed the “ESRS Set 1” checklist

The checklist was drawn up by Prof. Dr. Alexander Bassen and Prof. Dr. Kerstin Lopatta of the University of Hamburg and their team, while we consulted closely with companies and other stakeholders. In 2024 we held workshops and consultations over several months to make sure we specifically included the corporate perspective. We have outlined the results and insights of this stakeholder dialogue, which we held with the Bertelsmann Stiftung, in a report (in German only).

Thanks to this close collaboration, the end result was a practical and needs-based checklist that is specially tailored to the challenges and resources of companies, especially SMEs. Here you will find the “ESRS Set 1” checklist, including a 20-page expert report from the University of Hamburg:

VSME checklist for companies reporting voluntarily

Our second checklist is set to follow in late summer 2025 – specially for the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME). Although the requirements are less detailed and complex than with “ESRS Set 1”, here too we have tried to reformulate the original texts to make them simpler and easier to understand. Furthermore, the VSME requirements are structured on a topic basis such that they are all consolidated, for example from the Basic and the Comprehensive Modules.

In spring and summer 2025 we conducted a large-scale stakeholder dialogue with workshops and online consultation to make sure the checklist was practical and met the relevant needs, and to discuss additional support. The feedback is being incorporated into the further development of the VSME checklist, with the final version due for release at the beginning of September 2025. 

Strategic use of sustainability data for companies

Many companies report to us that, beyond the actual reporting, the sustainability data has great strategic benefit for them in positioning themselves for the future. Those who analyse their own value chains and processes often discover optimisation potential and can get change processes under way. The data reveals where they can work more sustainably, efficiently or competitively, provided it is not just collected but also used in a targeted and strategic way. And that’s precisely where our checklists come in.