The DNK – the free sustainability reporting tool for both mandatory and voluntary reports
From old reporting standard to new reporting tool for CSRD and VSME
To help companies fulfil their EU reporting obligations, the Federal Ministry for Economic Affairs and Energy has been financing the further development of the German Sustainability Code (DNK) since 2024. In 2025, in place of the previous reporting standard, the DNK launched a comprehensive range of support services for CSRD-compliant reporting, both for companies that are subject to mandatory reporting – either directly or indirectly – and for those wishing to report voluntarily.
The Sustainability Code services comprise:
● DNK Platform
● DNK Checklist
● DNK Sustainability Campus
H2: How does the DNK differ from other offerings on the market?
The Sustainability Code (DNK) services are free of charge – for both mandatory and voluntary reporting. The DNK team develops them in close consultation with various stakeholders and gears them specifically towards the needs of small and medium-sized enterprises. And with almost 15 years’ experience in sustainability reporting, the DNK has extensive expertise which feeds into the support services.
The benefits at a glance:
- Official tool of the German government for sustainability reporting
- Free DNK Platform guides you step by step through your sustainability report
- Integrated DNK Checklists, which break down the ESRS Set 1 and VSME into plain language
- Saves time and effort
- Specially for SMEs – developed in close consultation with the target group
- DNK Sustainability Campus with comprehensive information and training options, plus free initial consultation via the Helpdesk
H2: A reporting tool for all groups of companies
The DNK reporting service is structured in modules – adapted for the different groups of companies: the first module, launched in early 2025, is designed for companies that are subject to mandatory reporting (ESRS Set 1). A second module for companies reporting voluntarily is set to follow in September 2025 (VSME).
“ESRS Set 1” module for all companies subject to mandatory reporting
The first module is aimed at all companies that are subject to mandatory reporting under the CSRD – either directly or indirectly. Launched in early 2025, it helps you fulfil the legal requirements (ESRS Set 1) efficiently and in a way that’s easy to follow.
Example case of Anna, who has to create a CSRD-compliant sustainability report in a company that is subject to mandatory reporting
The video shows Anna, who is responsible for the sustainability reporting in a large company with the structures of a mid-sized business. With no separate sustainability department, the reporting presents a major challenge for her. But she finds support from the new Sustainability Code services.
The VSME module for all companies reporting voluntarily
A second module aims to help companies wishing to report voluntarily in line with the VSME, in order to proactively meet the growing demands of banks, business partners and customers around the issue of sustainability. The VSME module is specially tailored to the needs of small and medium-sized enterprises (SMEs). It was developed on the basis of a stakeholder dialogue in April 2025, followed by a public consultation in early summer. The feedback will flow directly into the beta version of the VSME module, which will be available from September 2025.
How the DNK’s VSME module works
This new video shows you how the VSME is structured, how the DNK specifically helps you on the platform, and why it’s already worth preparing ahead of time. (English subtitles available!)
Two tools to prepare you for the VSME module:
Before it is officially released, the DNK offers companies two key tools to help them prepare specifically for the VSME module and already enter their first content:
- Input mask for VSME data: In July we added a digital mask to the DNK Platform. It contains all the relevant VSME data points, provides a clear structure and allows you to choose between the forthcoming Basic and Comprehensive Modules. The data you enter will later be automatically transferred to the new VSME module.
- Gap analysis for previous DNK users: This overview (in German) shows companies that have previously reported according to the old DNK standard which VSME requirements they have already fulfilled and where there are gaps. A simple traffic light system indicates at a glance which points of the VSME draft are fully, partially or not at all covered by the previous DNK criteria.
What to expect when the VSME module is launched
When the beta version of the VSME module is launched in September 2025, an interactive assistant available directly on the DNK Platform will be on hand with tips, definitions and examples to help you fill in your report. The “If applicable” principle is an integral part of the module and ensures that companies only have to enter information if it actually applies to their structure and activities – thus avoiding unnecessary work. Furthermore, the VSME module is compatible with the ESRS Set 1, forming a technical and content basis in case a company becomes subject to mandatory reporting at a later stage and has to switch over to the “ESRS Set 1” module.
As an owner-managed property company, we have values to maintain. Even though we’re not yet obliged to report, we are certainly required to communicate with our stakeholders in a structured way. The DNK Platform with its promise to integrate the VSME requirements provides help with this – which we gratefully accept.