Access the early access version of the new Sustainability Code Database, where you can create your CSRD- or VSME-compliant report (currently only available in German).
Create CSRD/VSME-compliant reportYou can access the previous Sustainability Code Database here. It will be available to you until November 2025 for the creation of reports.
Create a Sustainability Code reportEffectively integrating the topic of sustainability into the various business divisions and processes calls not only for an overview of the entire business, but also for the appropriate authority to issue instructions, in order to also implement more far-reaching changes and to practise sustainable conduct. Sustainability must therefore also be backed at the managerial level. There should therefore be someone within the management and, if applicable, on the board who is responsible for the topic and ensures that sustainability is taken into consideration when strategic business decisions are made (see criterion 8).
Operational responsibility for the topic of sustainability may lie with specific departments (e.g. a department dedicated to corporate social responsibility) or may be handled by the divisions themselves or by persons assigned to do so. These support the management and the board in further developing the sustainability strategy, submit regular status reports, propose projects and activities, and coordinate implementation. Here, you should state who at the operational and the managerial levels is responsible for further developing your company’s sustainability. Bear in mind that sustainability comprises a wide array of topics and, if applicable, state how the responsibilities are divided up at the managerial level. Perhaps environmental matters such as resource management (see criterion 12) are assigned to a different management figure than social matters such as political influence (see criterion 19).
State how centralised responsibility for sustainability issues (strategy, monitoring, analysis) is assigned at the operational and managerial levels.
Here you will find further insights into DNK reports.
Do you already know this function? Using the Code database, you can compare answers from different users and read what companies reported on individual criteria and performance indicators.
Learn moreAudit |
Biodiversity analysis |
Commonwealth |
Conduct that complies with the law |
Consistency |
Corporate citizenship |
Corruption |
CR-Kompass |
Diversity |
Due diligence |
Eco-efficiency analysis |
Ecological footprint |
Economy for the common good |
Ecosystem services |
EFFAS |
EMAS |
Employability |
Employee engagement |
Employees’ rights |
Equal opportunities |
EU Directive on Disclosure of Non-Financial Information |
German Sustainable Development Strategy |
Greenhouse Gas Protocol |
GRI (Global Reporting Initiative) |
Human rights |
ILO (International Labour Organization) |
Incentives |
Innovations |
ISO 14001 |
ISO 26000 |
ISO 50001 |
ISO 9000 group of standards |
Life cycle approach |
Lobby lists |
Management systems relating to aspects of sustainability |
Materiality |
Materiality analysis and materiality matrix |
National Action Plan for Business and Human Rights |
Objectives |
Organisation for Economic Co-operation and Development (OECD) |
Operationalising |
Performance indicator |
Policies |
Political influence |
Process |
Product life cycle |
Reliability |
Resources |
Resource efficiency |
Risks |
Rules and processes |
SA 8000 |
Scope of reporting |
Stakeholders |
Stakeholder dialogues |
Standard |
Supplier management systems |
Supply chain |
Sustainability aspects |
Sustainability Code |
Sustainability process |
Sustainability strategy |
Sustainable Balanced Scorecard (SBSC) |
Sustainable Development Goals |
Sustainable value |
Task Force on Climate-related Financial Disclosures (TCFD) |
UN Guiding Principles on Business and Human Rights |
United Nations Global Compact (UNGC) |
Value chain |
VfU environmental performance indicators |