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 reportIf a company considers sustainability aspects in all of its key decisions, even very ambitious sustainability strategy goals can be achieved and sustainable behaviour can become a matter of course within the company. This requires corporate processes to be reviewed and management processes to be modified, and this tends to have an impact on all areas of a company.
To avoid having to consider anew how the topic of sustainability might be considered for each individual decision, it can be governed by rules and processes. New rules and processes can be introduced and old ones can be expanded (e.g. introducing environmental and social criteria to purchasing guidelines).
This criterion is about stating how sustainability issues are enshrined within the company in order for them to be implemented in the daily business activities. There can be a very diverse array of rules and processes and they can vary greatly from company to company and from sector to sector. Please report both on the current implementation status and on your plans for the future.
State how the sustainability strategy is enshrined in the daily business activities (internal rules, processes and standards).
Rules and processes translate the sustainability strategy into more precise specifications for the company’s day-to-day activities. Rules include purchasing guidelines, guidelines for research and development, and codes of conduct for the employees. These are incorporated into a company’s day-to-day activities by means of appropriate processes, e.g. regular workshops, subject-specific working groups, new production processes and methods, and internal communication measures.
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 |