SUSTAINABILITY CODE
Sustainable management and reporting: Analysis of the status quo and development potentials on the basis of the Sustainability Code (DNK)
Description: The Sustainability Code (DNK) is an internationally connectable transparency standard that was adopted by the German Council for Sustainable Development (RNE) in 2011 and aims to promote competition for sustainable business practices. It offers companies and other organizations, regardless of their size, an instrument to report on their sustainability performance by drawing up a DNK declaration. The core of the project is the continuous analysis and evaluation of the DNK's contribution to sustainable business practices by German companies. In addition, an essential component of the project is the identification of potential for improvement and further development with regard to corporate sustainability and non-financial reporting in general and the DNK in particular. Another focus of the project is on the evaluation and further development of the university-specific sustainability code. The project also aims to develop the competencies of Master's students who are involved in the evaluation. Academic knowledge and practical experience are gained through scientific analysis and interface with entrepreneurial practice and its actors. An essential feature of the project is the cooperation between academia and practice, which promotes mutual learning among involved actors and increases the potential for effective progress. The findings to be generated and published will also stimulate public discussion and serve the political discourse on sustainable business.
Leadership: Prof. Dr. Remmer Sassen
Editing: Sarah Bärsch
Duration: 01.01.2021 to 31.12.2023
Project Partner: German Council for Sustainable Development
Funding: Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH, on behalf of the Federal Chancellery.