A new working aid on the Local Sustainability Reporting Framework (BNK) is published
A new working aid on the Local Sustainability Reporting Framework (BNK) has been published, supplementing the BNK Guidance Document 2.0. The BNK can be understood as a practical guide for municipal sustainability reporting, designed to support local authorities in creating sustainability reporting in a practical and efficient manner, to standardise processes, and simultaneously, offer flexibility to accommodate individual municipal needs. Dr. Anke Butscher, managing partner at corsus, worked jointly with Julia Pfinder to comprehensively develop the content and structure of the working aid on behalf of the German Council for Sustainable Development (RNE).
Municipalities play a central role in achieving sustainability goals and implementing resilient, future-oriented development. A robust sustainability strategy, supported by effective municipal reporting, is essential in this process. In order to effectively integrate sustainability in management and reporting processes, local authorities require practical tools. The working aid, which has been established with the help of the German Institute of Urban Affairs (Difu), the Bertelsmann Foundation and the Service Agency Communities in One World (SKEW) of Engagement Global, and is supported by the three municipal umbrella organisations (Association of German Cities, Association of German Districts, Association of German Towns and Municipalities), the state working group LAG 21 NRW and the local government association for public administrators (KGSt) provides a standardised, yet dynamic and comparing framework for municipalities, politics, administration, citizens, economy and funding bodies. This Sustainability Reporting Framework incorporates a holistic understanding of sustainability and also covers the key elements of both German and international sustainability policy.
“This new working aid allows us to give municipalities a practical tool to structure their sustainability reporting in an effective and results-oriented manner, and to strategically use the BNK. I would like to express my sincere thanks to Julia Pfinder and the RNE for jointly developing this working aid and for their trust-based collaboration”, says Anke Butscher.
The working aid considers diverse municipal starting situations, provides modular support for small, medium-sized and larger local authorities, checklists for key preliminary considerations, and examples of good-practices from local authorities. In particular, the digital application of the sustainability reporting as well as the administrative and representational indicators gain increasing relevance. The new Portal for Sustainable Local Authorities (PnK), a digital, AI-powered platforms, serves as a learning and working space for local governments, politics, business and civil society. It connects stakeholders through digital tools and knowledge transfer, automatic data integration, collaborative working formats as well as the interlocking of sustainability reports.
The reporting process is described in a practical, step-by-step manner—from embedding it within the local administration to resource, project, and data management, as well as the involvement of external stakeholders. It highlights that successful sustainability reporting requires clear roles, binding mandates, sufficient resources, and transparent coordination to ensure effective collaboration among all stakeholders.
The guide also demonstrates how municipal companies can be effectively integrated into sustainability reporting. It provides suitable frameworks for corporate sustainability reporting and outlines key approaches for structured, cooperative participation management between local authorities and their municipal companies.
Finally, the working aid addresses target-group-specific communication as well as the long-term institutionalization of reporting as a steering instrument for municipal sustainability management. Not only cross-departmental communication within the administration but also transparent sustainability reporting for politicians, key decision-makers, and the public are essential components of an effective reporting framework.
corsus supports municipalities and cities in identifying effective levers for change, developing strategic directions and determining key factors for sustainable municipal and urban development. In particular, corsus specialises in municipal reporting and the targeted application of the Local Sustainability Reporting Framework.
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