Working aid on the local sustainability reporting framework (BNK)
corsus, in collaboration with Julia Pfinder, developed a practical guide, including the content and structure for the local sustainability reporting framework (BNK) on behalf of the German Council for Sustainable Development (RNE). The working aid supplements the BNK Guidance Document 2.0 and serves as a practical guide for municipalities, supporting them to efficiently, practically, and flexibly design sustainability reporting. Furthermore, it supports municipalities of all sizes in integrating the BNK as a steering tool into the municipal management cycle.
Dr. Anke Butscher, managing partner at corsus, and Julia Pfinder actively designed and implemented the entire process—from the development to the finalization of the BNK working aid. Working as part of an experienced and coordinated team, they oversaw a range of tasks, including planning and structuring the BNK, drafting initial versions, conducting literature reviews, and ensuring quality assurance.
The kick-off workshop served as a specialized platform to discuss the overarching frameworks, goals, and expectations of all stakeholders involved in the working aid. The objective was to ensure the working aid was practical, closely aligned with municipal processes, and accessible—both in language and imagery—while inclusively addressing all target groups. Additionally, it aimed to strategically develop stakeholder engagement and transparent communication with external partners.
In addition, the focus was also not only on the organisational and methodological design of the working aid in the planning, implementation, development and adaptation phases, but also on the involvement of municipal representatives. This enabled a detailed and nuanced content-related development of the working aid. Adding on that, insights from our extensive experience of working with municipalities, as well as practical examples for selecting the reporting structure, were incorporated. Structured feedback loops with the RNE and project partners (including Difu, Bertelsmann Foundation, KGSt and LAG 21 NRW) enabled the work aid to be finalised with clear milestones and responsibilities.
The successful publication of the working aid on the local sustainability reporting framework (BNK) provides municipalities with a practical, standardized, flexible, and goal-oriented tool. It offers modular support tailored for small, medium, and large municipalities, along with checklists of key considerations, good practice examples from user municipalities, and digital approaches for establishing indicators and collecting data. The guide also includes recommendations for action and addresses the integration of municipal companies and external stakeholders.
The working aid enhances comparability and transparency through standardized reporting, which can be sustained long-term via capacity building and resilience. Additionally, it strengthens evidence-based decision-making—for example, by monitoring goals and measures—and boosts citizen trust in sustainable development. With digital support, such as the new Portal for Sustainable Local Authorities (PnK), and its adaptability to international reporting frameworks (including practical examples), the working aid effectively advances sustainability reporting.
Running period: September – December 2025
