The German Council for Sustainable Development (RNE), the highest sustainability body of the German government, has developed this reporting standard "DNK" for companies and organisations. This is less extensive than a report in accordance with the GRI standard and is intended to make it easier for SMEs (small and medium-sized enterprises) in particular to get started with non-financial reporting. It covers environmental and social aspects.
There are regional DNK training partners throughout Germany to introduce and support companies. In Saxony, plant values is a DNK training partner.
A report in accordance with the Code fulfils the legal requirement to report on non-financial aspects (colloquially referred to as the "CSR reporting obligation")
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