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The database includes all published DNK statements from over 1000 organisations. Create your own statement, read and compare reports or search by topic.
The database includes all published DNK statements from over 1000 organisations. Create your own statement, read and compare reports or search by topic.
Companies compile and publish a Code declaration of conformity in which they report on their sustainability performance in keeping with the Code standard.
Learn moreIn order to comply with the Sustainability Code, companies must create what we call a Code declaration of conformity.
Learn moreA Code declaration of conformity must always include the 20 German Sustainability Code criteria as well as your chosen set of performance indicators.
Learn moreIn order to help structure the CSR reporting, we have integrated policy frameworks that directly relate to sustainability into the German Sustainability Code.
Learn moreThe database is at the heart of the Sustainability Code and is where you can find every declaration published to date from more than 1,000 user companies.
To the databaseUse this function to read what users report on individual criteria and performance indicators.
CompareThe German Sustainability Code is designed to be compatible with reporting obligations.
Learn moreThe Code Office is happy to answer all questions regarding the creation of a declaration of conformity.
Learn moreThe Code Office will provide feedback and support in navigating the database.
Learn moreIf you need further information on the Code or how to use it, you will find all the relevant documents here.
Learn moreHere you will find explanations of terms relating to the German Sustainability Code.
Learn moreIn this section, we provide an overview of the regulatory requirements for sustainability reporting and how companies can fulfill them with the DNK.
Learn moreThe CSRD requires more than 15,000 companies in Germany to report their sustainability performance transparently in accordance with a uniform EU reporting standard.
Learn moreThe CSRD determines which companies will be required to report on sustainability as of 2024 and how this reporting should be designed.
Learn moreThe CSDDD aims to ensure that companies are held accountable for their respect of human rights and the environment in global value chains.
Learn moreWith the Sustainability Code, the German Council for Sustainable Development (RNE) aims to promote sustainable business practice.
Learn moreThe Sustainability Code provides a framework for organisations and companies of any size or legal structure to report on their non-financial performance.
Learn moreA project of the German Council for Sustainable Development (RNE), the Sustainability Code is designed to promote sustainable business practice.
Learn moreThe Sustainability Code became part of the political debate and continued to evolve with input from relevant stakeholders.
Learn moreThe German Council for Sustainable Development (RNE) is contributing to the international debate with its experience of introducing the Code.
Learn moreSustainability is often a cross-cutting topic within a company that requires the cooperation of multiple business divisions. Clear goals which are ambitious but nonetheless achievable promote constructive and coordinated cooperation and ensure that the sustainability strategy is implemented. The process of developing sustainability goals can itself be used to raise awareness of the topic internally and give all sorts of employees the opportunity to participate in developing and implementing the sustainability strategy.
Please endeavour to state both quantitative and qualitative goals and relate the goals to your company operations as a whole and your core line of business. Please note that we are talking about the overarching objectives of your sustainability strategy here. You can give more detailed accounts of more specific goals under the relevant criteria in the “Environmental matters” and “Society” sections.
If your company has yet to set itself sustainability goals, please outline the process you wish to adopt in order to develop such goals and state the point in time by which the goals are to be defined.
State which medium- and long-term goals your company has set itself as part of its sustainability strategy.
Explain which goals are being prioritised and also how and why they are being prioritised.
Explain how achievement of the strategic sustainability goals is being monitored and who within the company is responsible for this.
State whether and how your sustainability goals are based on the United Nations’ Sustainable Development Goals.
An objective describes a desirable state which is to be achieved by a specific time in the future on the basis of corresponding behaviour. Quantitative goals are linked with a figure, such as reducing energy consumption by 20%. Qualitative goals describe a state which is to be achieved. These should likewise be formulated such that it can be clearly ascertained whether the goal was achieved or not by X point in time, e.g. setting up a company playgroup or achieving climate neutrality.
Here, operationalising means making the goal achievement measurable. The objectivity, reliability and validity of the data need to be ensured. Measurable means that the goals are defined as clearly as possible and that the plan and time frame up to goal achievement are clearly stipulated. Only then can it be determined whether and to what extent the goals really have been achieved and whether adjustments are needed (see also criterion 6).
Here you will find further insights into DNK reports.
Do you already know this function? Using the Code database, you can compare answers from different users and read what companies reported on individual criteria and performance indicators.
Learn more| Audit |
| Biodiversity analysis |
| Commonwealth |
| Conduct that complies with the law |
| Consistency |
| Corporate citizenship |
| Corruption |
| CR-Kompass |
| Diversity |
| Due diligence |
| Eco-efficiency analysis |
| Ecological footprint |
| Economy for the common good |
| Ecosystem services |
| EFFAS |
| EMAS |
| Employability |
| Employee engagement |
| Employees’ rights |
| Equal opportunities |
| EU Directive on Disclosure of Non-Financial Information |
| German Sustainable Development Strategy |
| Greenhouse Gas Protocol |
| GRI (Global Reporting Initiative) |
| Human rights |
| ILO (International Labour Organization) |
| Incentives |
| Innovations |
| ISO 14001 |
| ISO 26000 |
| ISO 50001 |
| ISO 9000 group of standards |
| Life cycle approach |
| Lobby lists |
| Management systems relating to aspects of sustainability |
| Materiality |
| Materiality analysis and materiality matrix |
| National Action Plan for Business and Human Rights |
| Objectives |
| Organisation for Economic Co-operation and Development (OECD) |
| Operationalising |
| Performance indicator |
| Policies |
| Political influence |
| Process |
| Product life cycle |
| Reliability |
| Resources |
| Resource efficiency |
| Risks |
| Rules and processes |
| SA 8000 |
| Scope of reporting |
| Stakeholders |
| Stakeholder dialogues |
| Standard |
| Supplier management systems |
| Supply chain |
| Sustainability aspects |
| Sustainability Code |
| Sustainability process |
| Sustainability strategy |
| Sustainable Balanced Scorecard (SBSC) |
| Sustainable Development Goals |
| Sustainable value |
| Task Force on Climate-related Financial Disclosures (TCFD) |
| UN Guiding Principles on Business and Human Rights |
| United Nations Global Compact (UNGC) |
| Value chain |
| VfU environmental performance indicators |