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How to create a sustainability report using the German Sustainability Code (DNK)?

On these pages you will find information on how to create a sustainability report using the German Sustainability Code (DNK). The first page is written in plain language. This is so that more people can understand the content better. The subsequent pages are not written in plain language.

Report via the new DNK Platform

The new DNK Platform was launched in 2025. Its purpose is to help you create your sustainability reports. We want to help you report in line with the EU’s Corporate Sustainability Reporting Directive (CSRD). The platform provides all the important information and steps you need. 

The DNK Platform consists of several sections for different groups of companies. There are two modules:

  • Modul 1: This module is for companies that are subject to mandatory reporting. It went online in early 2025 and follows the ESRS Set 1 reporting standard. 
  • Modul 2: This module is for companies wishing to report voluntarily. It went online in September 2025 and follows the ESRS VSME reporting standard. 

You will find all the important content info in our DNK Checklists. The checklists help you find your way around. Their structure simplifies implementation of the European Sustainability Reporting Standards (ESRS). It does this by making the original ESRS texts understandable for companies and easier to apply in practice.

To the DNK Checklists

The information found on the DNK Platform is updated on a regular basis. If the CSRD directive is officially amended, you will also find the amendments on the platform. This applies, for example, to the draft of the EU Omnibus package from 26 February 2025; here, the European Commission proposes plans to make sustainability reporting simpler in the future.

To the DNK Platform

Report based on the previous DNK standard

There is a transition period: until the end of 2026, you can also use our old database to create a DNK declaration based on the old reporting standard. 

For companies that are already registered: 

  • You can still work in the old DNK database until the end of December 2026.
  • You can still submit DNK declarations in the old database until 30 November 2026. 
  • The checking of the reports with feedback loops must be completed by 31 March 2027.

From April 2027 onwards, reports in the old database can only be viewed or downloaded.

Report based on previous DNK standard