Deutsches Aktieninstitut participates in consultation on German Sustainability Code (in German)
In the context of the revision of the German Sustainability Code (DNK), Deutsches Aktieninstitut opposes additional reporting and documentation requirements for companies. When defining materiality, flexibility and proportionality should be the guiding principles. Deutsches Aktieninstitut takes a critical view of a description of how companies have identified the key issues and risks of their sustainability strategy. A detailed industry-specific specification of key topics and indicators should also be avoided.