The new DNK platform: A free tool for CSRD reporting, but where does the data come from?

Sustainability reporting in line with the requirements of the Corporate Sustainability Reporting Directive (CSRD) can be a real challenge for companies. Which data must be reported? What qualitative and quantitative disclosures are required? And how can the process be designed efficiently? This is where the German Sustainability Code (DNK) comes into play. With its new DNK platform, it offers a free and comprehensive tool that supports companies in preparing their sustainability reports. However, one question remains: Where do the aggregated data that feed into the report actually come from?

What Is the New DNK Platform?

The German Sustainability Code (DNK) has existed since 2010 as an established transparency standard in Germany. It was developed to provide companies with a structured and practical framework for reporting on sustainability related topics. With the introduction of the CSRD and the European Sustainability Reporting Standards (ESRS), the DNK has significantly expanded and further developed its offering.

The DNK platform, which has been live since March 2025, provides companies with a digital and intuitive solution for preparing their CSRD report. Some of its key features include:

• A step by step guide through the reporting process
• Digital data entry for qualitative and quantitative disclosures
• A help assistant, glossary function, and comment function with user assignments to improve collaboration within teams
• The ability to export the report directly in XBRL format to meet regulatory requirements
• An integrated DNK checklist that offers structured guidance and covers 1,000 relevant data points

The DNK Platform as an Ideal Solution for Qualitative Disclosures

One major advantage of the DNK platform lies in its functionality for entering qualitative disclosures. Companies can document strategies, policies, measures, and targets using structured text modules. This significantly simplifies the preparation of sustainability reports.

The integrated support features, such as the glossary and commenting options, make it easier to find appropriate wording and ensure consistent reporting. The platform also enhances collaboration, as teams can work on report sections together and coordinate internally in a more efficient way.

But Where Do the Aggregated Key Figures Come From?

As helpful as the DNK platform is, it does not solve the core challenge many companies face: How do they obtain the quantitative data required for the report?

A sustainability report includes numerous key figures, for example on CO2 emissions, energy consumption, water and waste management, or social indicators such as diversity and working conditions. In most cases, these data already exist within the company, but they are spread across different departments and often stored in various formats.

This is where an efficient data driven approach becomes essential. Companies can leverage existing cloud analytics platforms such as Snowflake or Databricks, as well as business intelligence tools like Qlik or Power BI, to collect, aggregate, and analyze relevant sustainability data from multiple sources.

How Companies Can Automate Their Reporting

1. Identification of relevant data sources: Sustainability data are often stored across different departments such as procurement, HR, or environmental management, or with external service providers.
2. Integration with BI tools: Using tools like Power BI or Qlik, data from various source systems can be consolidated and automatically updated.
3. Data cleansing and standardization:  A consistent structure and format are necessary to feed the data into the DNK platform.
4. Automation of reporting: The collected data can then be used for sustainability reporting or further analyzed to support strategic decision making.

Conclusion: DNK Platform + BI = Efficient Sustainability Reporting

The DNK platform provides companies with an excellent way to prepare their sustainability reports efficiently in accordance with CSRD requirements, especially when it comes to qualitative disclosures. However, for truly comprehensive and automated reporting, companies must also professionally prepare and manage their quantitative data.