DNK or VSME: the German Sustainability Code and the EU voluntary standard

What the DNK is

The German Sustainability Code (Deutscher Nachhaltigkeitskodex, DNK) was set up by the German Council for Sustainable Development (RNE) as a free transparency standard for organisations of any size. For years, a DNK statement meant answering 20 criteria on strategy, process management, environment and society, plus a set of GRI or EFFAS performance indicators, and publishing it in the DNK database. More than 1,000 organisations have published statements there.

How the DNK changed

With the European reporting standards in place, the DNK now offers free reporting modules built on them. Its ESRS module is for companies that report under the CSRD. Its VSME module, available since September 2025, follows the EU voluntary standard with both the Basic and the Comprehensive module, an assistant, definitions and examples, and the “if applicable” principle. The DNK platform is run by GIZ together with the RNE.

The classic DNK statement with its 20 criteria is being phased out. According to the DNK, the previous database stays available for creating statements until November 2026.

DNK or VSME: not really a choice

The VSME is the standard: it defines what a smaller company reports on energy and emissions, workforce, policies and business conduct. The DNK’s VSME module is one free place to write and publish a report under that standard. So the real question is where you prepare your VSME report, and whether you also want it listed in the DNK database.

If you published a classic DNK statement before, much of the content carries over: policies, energy and emissions figures, workforce data and business conduct. What changes is the structure, the fixed data points and the figures the VSME asks for, such as Scope 1 and location-based Scope 2 emissions.

What your customers and bank will accept

German banks and larger customers increasingly point suppliers to the VSME, because it gives them the same data points from every company. A report that follows the VSME answers them, whether you prepared it in the DNK module or elsewhere. Name the standard and module you used in the report, so the reader knows what to expect.

Doing it in Greener Ahead

Sustainability reporting in Greener Ahead prepares a VSME report, Basic or Comprehensive, with the evidence beside every answer and the figures checked before you publish. Because it follows the same standard, you can also enter the answers in the DNK’s VSME module if you want to be listed there. It costs €995 per year with unlimited users, and you can try it free for 14 days without a card. Check the pricing page for current details.

Classic DNK, DNK VSME module and a VSME report compared

The three routes side by side.

Moving from a classic DNK statement

Most of the work carries over. These steps keep it short.

• List the policies, figures and texts from your last DNK statement.
• Match each to its VSME disclosure, Basic first.
• Collect the figures the VSME asks for that the DNK did not, such as Scope 1 and location-based Scope 2 emissions.
• Decide whether you need Comprehensive disclosures for your customers or bank.
• Note the standard and module in the report.