Implementation of European sustainability reporting requirements at national level: The DNK's VSME module to support a sustainable economy
Description: The German Sustainability Code (DNK) is an internationally compatible transparency standard that was adopted by the German Council for Sustainable Development (RNE) in 2011 with the aim of promoting competition for sustainable business practices. By adapting to the CSRD (Corporate Sustainability Reporting Directive), this instrument supports companies and other organizations, regardless of their size, in reporting on their sustainability performance in accordance with European and national requirements. One core aspect of the project is the continuous analysis and evaluation of the DNK's contribution to sustainable business practices among German companies. Another key component 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. The project also aims to develop the skills of master's students involved in the evaluation. Academic knowledge and practical experience are gained through scientific analysis and interaction with corporate practice and its stakeholders. The project is coordinated by the IHI Zittau at TU Dresden with the participation of the University of Bamberg and the University of Bremen. A key feature of the project is the cooperation between science and practice or civil society, which promotes mutual learning among the actors involved and increases the potential for effective progress. The findings to be generated and published are also intended to stimulate public discussion and contribute to the political discourse on sustainable management.
Lead: The project is coordinated by the Chair of Business Administration, specializing in environmental management (https://tu-dresden.de/ihi-zittau/umweltmanagement) Prof. Dr. Remmer Sassen
Contact persons: Sarah Bärsch, Olivia Staub
Duration: July 1, 2025 to June 30, 2027
Project partners: German Council for Sustainable Development, University of Bamberg, University of Bremen
Funding: German Society for International Cooperation (GIZ) GmbH, on behalf of the Federal Ministry for Economic Affairs and Energy.