Launch of the VSME portal of the German Sustainability Code (DNK) on September 9 2025

On 9 September 2025, the new VSME portal of the German Sustainability Code (DNK) was launched. It is aimed at small and medium-sized enterprises (SMEs) that are not subject to the reporting requirements of the Corporate Sustainability Reporting Directive (CSRD) but still want to report on their sustainability issues in a structured and transparent manner.
The Voluntary Sustainability Reporting Standard for SMEs (VSME) was developed by the European Financial Reporting Advisory Group (EFRAG) on behalf of the European Commission. The aim is to reduce the information requirements for SMEs without sacrificing essential ESG (environmental, social and governance) disclosures. The VSME thus offers a voluntary, Europe-wide uniform reporting framework for companies not subject to CSRD.
Structure and modules of the VSME
The standard has a modular structure and comprises two reporting options:
• Basic module (B1–B11): minimum requirements, especially for micro-enterprises (including energy and greenhouse gas emissions, biodiversity, water, circular economy, workforce, corruption prevention).
• Additional module (C1–C9): for companies with higher requirements from banks, customers or investors; in-depth information on strategy, climate targets and risks, human rights and governance.

The DNK’s new VSME platform supports SMEs in voluntary sustainability reporting in accordance with the VSME standard. A VSME module with a checklist and FAQs makes it easier to get started with the structure and scope of the information. Reporting is modular: the basic module can be expanded with additional modules as needed. What is particularly special about the DNK portal in this regard is that organisations can choose one of two reporting options and also voluntarily provide additional information that goes beyond VSME. For example, the VSME does not provide for a double materiality analysis; however, as this is an important tool for developing a sustainability strategy, the DNK portal offers the option of voluntarily integrating a corresponding (also simplified) materiality assessment and further content in a structured manner.
With the launch of the portal, the DNK is harmonising its reporting logic with EU reporting.
As corsus, we are happy to support companies in preparing their reports. As a DNK guide, we naturally attended the unofficial training session on 12 September 2025, were shown the portal and are in close, ongoing contact with the DNK. We will also prepare our own report in the DNK portal in 2026 and make it available to interested stakeholders.