Report content under the German Sustainability Code (DNK)
The German Sustainability Code (DNK) is a cross-industry transparency standard for sustainability reporting by companies - regardless of size or legal form. It supports companies in fulfilling their reporting obligations in accordance with the Corporate Sustainability Reporting Directive (CSRD), the Non-Financial Reporting Directive (NFRD) and German and European supply chain laws.
Structure of the Sustainability Code declaration
A Sustainability Code declaration is made up of 20 criteria and a set of performance indicators (GRI or EFFAS). While the criteria require qualitative information in text form, the performance indicators provide quantitative data on sustainability performance.
For better orientation, the Sustainability Code provides a checklist for the 20 criteria, which you can download as a PDF in the appendix. Detailed information can also be found on the official DNK website.
The 20 DNK criteria
| 1. Strategy | 11. Utilization of Natural Resources |
| 2. Materiality | 12. Resource Management |
| 3. Targets | 13. Climate-relevant Emissions |
| 4. Depth of the Value Chain | 14. Employee Rights |
| 5. Responsibility | 15. Equal Opportunities |
| 6. Rules and Processes | 16. Qualification |
| 7. Control | 17. Human Rights |
| 8. Incentive Systems | 18. Community |
| 9. Stakeholder Participation | 19. Political Influence |
| 10. Innovation and Product Management | 20. Compliance with Laws and Regulations |
