DNK Checklists: Your guide to ESRS, VSME and VS reporting requirements

What are the DNK Checklists?

The DNK Checklists translate the requirements set out in the respective European reporting standards into easy-to-understand, structured questions. Each standard has its own checklist:

• One for companies subject to reporting requirements under the European Sustainability Reporting Standard (ESRS);

• One for companies reporting voluntarily under the Voluntary Standard (VS);

• One for companies still using the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME).

All three checklists can be downloaded in PDF format.

What’s the link between the checklists and the DNK Platform?

The German Sustainability Code (DNK) offers companies a free platform for digital sustainability reporting. This platform draws on the content of the DNK Checklists to help companies create compliant reports. The DNK takes the original standards and translates them into easy-to-understand, clearly structured checklists for corporate use. The standards themselves were developed by the European Financial Reporting Advisory Group (EFRAG) and adopted by the EU Commission.

Who developed the DNK Checklists?

The checklists were drawn up by a team from the University of Hamburg led by Professors Alexander Bassen and Kerstin Lopatta in close consultation with business and other stakeholders. For both the ESRS and the VSME Checklists, the DNK held workshops and consultations over a period of several months to target the corporate perspective. The result was practical, needs-based checklists specifically tailored to companies’ resources and operational realities, not least those of SMEs.

Checklist for companies subject to mandatory reporting under ESRS

ESRS Set 1 encompasses over 1,000 data points across more than 300 pages. Launched in 2025, the DNK’s ESRS Checklist guides companies through each of these data points step by step.

What the checklist really offers: In the latest version we have reformulated more than 1,000 data points in plain language, simplified complex phrasing and technical terms, and clearly marked both mandatory and voluntary disclosures. You can also still view the original texts whenever you wish – for maximum transparency and compliance with the Corporate Sustainability Reporting Directive (CSRD).

We have also simplified the structure. The ESRS consists of several parts, which must be considered in parallel. We have structured the checklist to allow companies to find all the information they need for disclosure in one place for each report item.

We are currently revising the checklist in line with the simplified ESRS introduced as part of the EU Omnibus package.

The existing VSME Checklist for companies reporting voluntarily

The VSME Checklist was launched in September 2025. Although the requirements set out in the VSME are less complex and their scope smaller than those of the ESRS, the DNK has nonetheless reformulated the original texts in a series of questions. We have also grouped the requirements by topic, for example from the Basic and Comprehensive Modules.

In the spring and summer of 2025, the DNK conducted an extensive stakeholder dialogue process, involving workshops and online consultations. The feedback from these has since been incorporated into the VSME Checklist to tailor it to real-world need and practice.

The VSME Checklist is also available in English for international teams.

The new VS Checklist for companies reporting voluntarily

The VS Checklist has been available since 1 September 2026 and reflects the requirements of the Delegated Act on the[KL3.1] Voluntary Standard (VS) published in July 2026. The VS Checklist is an updated version of the DNK Checklist published in September 2025 for the VSME standard in force at the time.

The information from the Comprehensive Module has been organised by topic with the corresponding information in the Basic Module, allowing companies to present and report related items together. Notes, examples and definitions are provided where relevant.

The updated checklist is the basis for further developing the content of the VSME module into the VS module.

Beyond the report itself, is there a point to collecting sustainability data?

Many companies report to the DNK that the data involved is of great strategic value beyond the actual reporting process, enabling them to better position themselves for the future. By analysing their own value chains and processes, companies often identify potential for optimisation and begin to make changes. The data reveals where they can work more sustainably, efficiently and competitively, provided it is not just collected but deployed in a targeted, strategic way. This is precisely where the DNK Checklists come into play.

DNK Checklists: FAQs

What are the DNK Checklists?

The DNK Checklists translate the requirements set out in the ESRS, VSME and VS reporting standards into clear, easy-to-understand questions. The checklists are the basis for the content of the DNK Platform and can also be downloaded as PDF files.

Does the DNK impose its own sustainability reporting requirements beyond those set out in the ESRS and VS?

No. All requirements are derived from the ESRS or VSME/VS standards. The DNK simply presents these requirements in plain language in the DNK Checklists. The DNK does not impose any additional requirements of its own.

How much do the DNK Checklists cost?

Nothing! The DNK Checklists are available to download free of charge as PDF files. They also form the basis of the DNK Platform, which is also free of charge.

This page was last updated on 19 October 2026.