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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 moreIf a company considers sustainability aspects in all of its key decisions, even very ambitious sustainability strategy goals can be achieved and sustainable behaviour can become a matter of course within the company. This requires corporate processes to be reviewed and management processes to be modified, and this tends to have an impact on all areas of a company.
To avoid having to consider anew how the topic of sustainability might be considered for each individual decision, it can be governed by rules and processes. New rules and processes can be introduced and old ones can be expanded (e.g. introducing environmental and social criteria to purchasing guidelines).
This criterion is about stating how sustainability issues are enshrined within the company in order for them to be implemented in the daily business activities. There can be a very diverse array of rules and processes and they can vary greatly from company to company and from sector to sector. Please report both on the current implementation status and on your plans for the future.
State how the sustainability strategy is enshrined in the daily business activities (internal rules, processes and standards).
Rules and processes translate the sustainability strategy into more precise specifications for the company’s day-to-day activities. Rules include purchasing guidelines, guidelines for research and development, and codes of conduct for the employees. These are incorporated into a company’s day-to-day activities by means of appropriate processes, e.g. regular workshops, subject-specific working groups, new production processes and methods, and internal communication measures.
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 |