Our backers

Official tool of the German government

The Federal Ministry for Economic Affairs and Energy (BMWE) has supported and financed the further development of the German Sustainability Code (DNK) since February 2024 – from the original independent reporting standard to a comprehensive range of Sustainability Code services to support companies with their sustainability reporting. The aim is to save time and money by taking the hard work out of reporting, especially for small and medium-sized enterprises with limited resources. In so doing, the BMWE is meeting the demands of industry bodies to ease the burden and provide practical help.

One of our key objectives is to support companies – especially small and medium-sized enterprises – in their sustainability reporting with as little red tape as possible. The legal guidelines are complex and leave many companies feeling unsure as to what is required of them. We want to help them get to grips with the requirements and make the reporting process as simple as possible for them. With the German Sustainability Code (DNK), we have an established tool that we are constantly developing further with regard to the legal guidelines and the need for improvement and simplification expressed by businesses. The Sustainability Code services are ideal for companies reporting voluntarily based on the VSME Standard, but they also support companies that are directly subject to mandatory CSRD reporting. The new DNK Platform saves both groups of companies considerable time and effort by guiding them step by step through the reporting process.

Gitta Connemann | Parliamentary State Secretary to the Federal Minister for Economic Affairs and Energy (BMWE) | Federal Government Commissioner for Small and Medium-sized Enterprises

In collaboration with the German Council for Sustainable Development

The DNK was developed back in 2010 by the German Council for Sustainable Development (RNE). Today the RNE is involved in its further development in an advisory capacity.

Sustainable reporting crucially helps strengthen companies’ responsibility for climate action, environmental protection and upholding human rights, along with pivoting gradually into sustainable business practices. The sustainability report is the product, but even more important is the internal process that emerges within the company from analysing its own activities and value chain. The companies themselves need this data to configure their business models sustainably and competitively.

Reiner Hoffmann | Chair | German Council for Sustainable Development

Implemented by German development agency GIZ

The further development process of the DNK is implemented by the German Agency for International Cooperation (GIZ).

This page was last updated on 15. December 2025