Sustainability reporting with the DNK: Help with CSRD, ESRS, VSME & more

CSRD: Creating a sustainability report with the DNK

The German Sustainability Code (DNK) launched an early-access version of its new DNK Platform in March 2025. This simplifies ESRS-based sustainability reporting for companies and actively supports them in creating CSRD-compliant sustainability reports. The digital solution includes help tools and an integrated DNK Checklist.

A support document on the transition helps companies when switching from the previous DNK declaration to the new CSRD reporting obligation and offers a comprehensive comparison of key figures. The underlying double materiality assessment is explained from a practical perspective in the Process Guidelines. Another document helps you identify and formulate IROs (impacts, risks and opportunities).

VSME: Voluntary reporting standard for SMEs on sustainability

In June 2025 we launched an input mask for VSME on the DNK Platform to give SMEs a head start in structuring their DNK VSME sustainability reports. Data is systematically input under simplified DNK topics and will automatically be transferred to the finalised VSME module – in either the Basic or the Comprehensive Module. The structure follows the current DNK VSME Checklist.

For the transition from the previous DNK to the voluntary sustainability reporting standard for SMEs, we recommend a gap analysis. Also with VSME reporting, we recommend performing a materiality assessment, as explained in this Process Guide.

EU Taxonomy: DNK reporting option for Taxonomy-compliant reporting

Implementation in the new DNK Platform

The DNK is currently developing a reporting option for the EU Taxonomy, aimed at helping companies compile and present Taxonomy-relevant content in a structured way. This development is closely linked to the interface for CSRD reporting as per ESRS Set 1 as well as the EU Omnibus procedure. The resulting DNK Taxonomy report will integrate the regulatory requirements from a practical perspective.

Implementation in the old DNK Database

To provide information in accordance with the EU Taxonomy, select the appropriate setting under 'General information' in your declaration. Additional content will then be displayed in the database according to criteria 11–13 ('Environmental issues').

The following aspects are taken into account in the taxonomy integration in the DNK:

• The taxonomy performance indicators (KPIs) that are to be published can be presented in a company-specific and tabular format.
• The approach pursued and the process descriptions (particularly the qualitative information as defined in the EU Taxonomy Regulation) can be presented in written form.
• Annexes relevant to the Taxonomy Regulation (e.g. reporting forms) can be uploaded to the database and published alongside the DNK declaration.
• The contents of points 1 and 2 will appear in the final PDF of the DNK declaration, which has been approved by the DNK office according to criteria 11–13 ('Environmental issues'). Attachments uploaded in accordance with point 3 appear as a link to a separate document and as an appendix at the end of the PDF document.

The DNK database is designed in such a way that all reporting companies can enter the information and performance indicators they are required to publish in a uniform manner. Non-financial companies must provide information on capital expenditure (CAPEX), operating expenditure (OPEX) and sales revenues, while financial companies must provide asset-oriented information (including the green asset ratio). Both types of company can customise which information they publish with regard to their EU taxonomy obligations in the DNK database itself.

The reporting option in the DNK database is deliberately designed to be open. Non-financial and financial companies use the same input field, regardless of the performance indicators (KPIs) and qualitative information to be published.

CSDDD: Focus on due diligence and human rights

The DNK Platform is influenced by the Corporate Sustainability Due Diligence Directive (CSDDD). Ultimately, users should be able to systematically record corporate sustainability due diligence and human-rights risks via the DNK. Currently, new report fields and test criteria are being developed in line with the CSDDD, with the focus on practical feasibility and integration into existing DNK processes. Here too, we are keeping an eye on the EU Omnibus procedure, as it is likely to be critical to future due diligence requirements.