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The EU’s Corporate Sustainability Reporting Directive (CSRD) is turning sustainability reporting into a complex project for companies. National and European institutions are therefore being called upon to support companies, particularly SMEs with limited resources, in its practical implementation.


The German Sustainability Code (DNK) is a proven, cost-effective solution for meeting CSRD requirements. It can be flexibly adapted to country-specific contexts. DNK International is your partner for national implementation.

Added value at a glance

  • Effective support for companies: The digital platform of the German Sustainability Code takes the hard work out of CSRD-compliant sustainability reporting.
  • Fast and cost-effective: Countries base their national adjustments on a tried-and-tested digital solution instead of starting from scratch – saving themselves time and resources. 
  • Suitable for all types of companies: In line with the different EU reporting standards, the DNK offers one module for companies that are subject to mandatory reporting and another for companies reporting voluntarily.
  • Practical and needs-oriented: The platform was developed in close consultation with stakeholders, especially SMEs, and as such is exceptionally user-friendly.
  • Fit for the future: Changes to the CSRD as a result of the EU Omnibus package will be integrated promptly, ensuring the platform is always up to date.

The DNK's digital solution – step-by-step guidance through the CSRD reporting process

Starting in 2024, the German Sustainability Code (DNK) was developed into a platform for digital CSRD reporting on behalf of the Federal Ministry for Economic Affairs and Energy.

  • The DNK Platform reproduces the CSRD requirements (ESRS Set 1 and VSME) and enables interactive, digital sustainability reporting. This is aided by numerous support functions, including a live DNK assistant with hints and examples, a comment function for coordinating with colleagues, and the option to merge the entered data into a written report once complete. The finished report can be exported in iXBRL format. 
  • The DNK Checklists offer a structured and plain-language version of the complex requirements of the EU standards (ESRS Set 1 and VSME). They form the content basis for the DNK Platform. The checklists contain the data points in clear and comprehensible form, indicate mandatory and optional input, and simplify complex formulations and technical terms. 
  • The DNK Sustainability Campus offers practical information and training options – from webinars and explainer videos to guidelines and fact sheets. The DNK Helpdesk offers initial help for companies by phone or email.  

The DNK’s needs-based services reduce the time and effort involved in reporting, while simultaneously offering a digital platform for compiling and publishing key sustainability data. 

Successfully field-tested and awarded

The German Sustainability Code (DNK) has supported companies with their sustainability reporting since 2011. Along the way, it has inspired other countries to develop similar platforms for transparent sustainability reporting, serving as a model for, among others, Greece, Turkey, Romania and Czechia. 
In 2019 the German Sustainability Code (DNK) received the ISAR Honours Award from UNCTAD (UN Trade and Development) for corporate transparency. The award recognised the DNK’s outstanding contribution to transparency in corporate sustainability. The honour specifically highlighted the Code’s advancement of comparability and quality in sustainability reporting.

A flexible tool for national adaptations

Existing modules of the German Sustainability Code can be adapted to other nations and extended within the scope of country-specific requirements. The technical architecture of the DNK Platform can be configured for individual adaptation in other countries.

Our aim is to establish the German Sustainability Code as a platform for standardised, digital reporting in Europe – with real added value for companies as well as for business and financial partners.

Victoria Diekkamp-Reimann | Head of | German Sustainability Code

Interested in working together?

If you are interested in adapting the DNK for your country, please feel free to contact us. We would be delighted to discuss a potential collaboration with you.

Victoria Diekkamp-Reimann, Head of German Sustainability Code
📧 victoria.diekkamp-reimann@nachhaltigkeitsrat.de 

Isabelle Krahe, Head of DNK Sustainability Campus 
📧 isabelle.krahe@nachhaltigkeitsrat.de