Reporting obligations
There are more and more regulations for sustainability reporting. Here you will find an overview of the various requirements. We show you how to meet your reporting obligations.
The first page is written in plain language. This is so that more people can understand the content better. The subsequent pages are not written in plain language.
What companies need to know
You will find all the key information around sustainability reporting here. For example: Why are sustainability reports becoming more and more important? What must a sustainability report cover? When is reporting mandatory?
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Omnibus Regulation
The EU Commission wants to ease the burden on companies by making reports simpler in future. That’s why the Commission launched an initiative on 26 February 2025 with various proposals: the Omnibus package.
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Voluntary reporting (VSME)
Some small and medium-sized enterprises (SMEs) do not have to report on sustainability. But they can produce a voluntary sustainability report if they wish. This will be based on the Voluntary Sustainability Reporting Standard for SMEs (VSME).
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Corporate Sustainability Reporting Directive (CSRD)
The Corporate Sustainability Reporting Directive (CSRD) stipulates: Which companies are obliged to report since 2024. Which topics must be covered by the report.
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The EU’s supply chain directive (CSDDD)
Companies operating in the EU must comply with the supply chain directive CSDDD (Corporate Sustainability Due Diligence Directive). This means they must thoroughly ensure that human rights and the environment are protected throughout the manufacture and sale of their products.
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EU Taxonomy
The EU Taxonomy regulation defines categories for companies’ economic activities. It is based on the EU strategy. Crucially, are the economic activities sustainable or not? Products are produced in multiple stages. Companies must provide reliable sustainability information for all stages.
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The DNK supports companies with their reporting obligations
Here you can find out how the DNK helps you with your reporting.
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