Reporting Obligations
Corporate sustainability reporting is becoming increasingly regulated. In this section, we provide an overview of the regulatory requirements for sustainability reporting and demonstrate how you can fulfil your reporting obligations through your DNK declaration.
Sustainability reporting: What companies need to know
Why are sustainability reports becoming increasingly important for companies? What information should a sustainability report include? When is a report mandatory? You can find the answers to all these questions here.
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Omnibus Regulation
On 26 February 2025, the European Commission launched an initiative to reduce the reporting burden on companies, including requirements arising from the Corporate Sustainability Reporting Directive (CSRD), the Corporate Sustainability Due Diligence Directive (CSDDD), and the EU Taxonomy.
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Voluntary Sustainability Reporting Standard for SME (VSME)
The Voluntary Sustainability Reporting Standard for SMEs is a reporting framework designed for SMEs that are not subject to the requirements of the Corporate Sustainability Reporting Directive (CSRD).
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Corporate Sustainability Reporting Directive (CSRD)
The Corporate Sustainability Reporting Directive (CSRD) builds upon the Non-Financial Reporting Directive (NFRD). From 2024 onwards, it will specify which companies will be required to publish a sustaunability report and what this reporting should include.
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Corporate Sustainability Due Diligence Directive (CSDDD)
The Corporate Sustainability Due Diligence Directive (CSDDD) aims to ensure that companies operating within the EU are obliged to respect human rights and the environmental impact throughout their global supply chains.
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EU Taxonomy Regulation
The EU taxonomy is used to classify economic activities and determine whether they are considered sustainable under The European Green Deal. This legal framework aims to establish a consistent and coherent flow of sustainability information throughout the financial value chain.
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Sustainability reporting with the DNK
Find out how DNK can support you with your sustainability reporting.
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