Common good balance

from Wikipedia, the free encyclopedia

The common good balance sheet is an evaluation procedure for private individuals, communities, companies and institutions, with which it is examined to what extent they serve the common good . Ecological, social and other aspects are assessed. The process is part of the common good economy and was developed by Christian Felber . In conventional trade balances , however, only economic value categories are taken into account.

Public good balance sheets should be easy to understand for everyone; Companies can make their common good performance transparent on a single page. The companies can decide whether they prepare the balance sheet themselves, balance each other in a group or appoint an independent auditor. This distinguishes the common good balance from conventional sustainability reports that are created by the companies themselves - they can also be created comparatively inexpensively, for small companies approx. 1000 euros are estimated.

So far, around 250 companies in German-speaking countries are reporting according to guidelines for the common good, in Europe there are 350–400 companies (as of early 2016). There are a total of 590 German, 631 Austrian , 67 Swiss and 70 South Tyrolean companies that have registered as supporters of the Common Good Balance Sheet. All public good balance sheets audited in a peer group and externally are publicly accessible.

As of 2017, all listed companies with more than 500 employees will be obliged by an EU directive to prepare a sustainability report. The EU explicitly mentioned several accounting standards, including the balance sheet for the common good. The European Economic and Social Committee , which advises the EU institutions, has recommended in an opinion that companies should draw up a balance sheet for the common good: the aim is "the change to an ethical market economy ".

In the USA and Italy , the public welfare-oriented GmbH business type is already anchored in law.

Well-known Austrian companies and institutions with a balance sheet for the common good

Well-known German companies and institutions with a balance sheet for the common good

The preparation of a public welfare balance is funded by the ÖkoBusinessPlan Wien and the Ökomanagement Niederösterreich with approx. 50%.

The German Federal Environment Foundation (DBU) also promotes public welfare balances.

At the request of the Greens, the city of Stuttgart provided 100,000 euros as start-up funding for the first public welfare balance sheets of municipal and private companies.

In a research project funded by the Federal Ministry of Education and Research (BMBF), the Universities of Flensburg and Kiel are testing the ability to create a public welfare balance in large companies - including three DAX groups - until the beginning of 2018 .

Regional groups

In currently 23 German, 8 Austrian, 9 Swiss, dozen Spanish and South American regional groups, interested and committed people support the spread of the idea of ​​the economy for the common good.

Economy for the common good in Baden-Württemberg

On page 15 of the green-black coalition agreement , it says: “The coalition partners welcome new forms of economic activity such as economies for the common good , because social innovations can strengthen civil society . With a common good balance pilot project, the value creation of a company with state participation is to be presented comprehensively and transparently. The state will make this knowledge available to private companies who wish to do so and thus promote companies that want to realign their economic activities with the help of a public welfare balance. " Draw up a balance sheet.

Common good matrix for companies

There are up to four sub-indicators for each of the 20 common good indicators.

With a balance calculator, the results for the individual sub-indicators can be converted into points. The maximum number of points per indicator and sub-indicator is specified.

human dignity Solidarity and justice environmental sustainability Transparency and codecision
Suppliers A1 Human dignity in the supply chain A2 Solidarity and equity in the supply chain A3 Ecological sustainability in the supply chain A4 Transparency and codecision in the supply chain
Owner & financial partner B1 Ethical attitude in dealing with funds B2 Social attitude in dealing with funds B3 Social-ecological investments and use of funds B4 Ownership and Codecision
Employee C1 Human dignity in the workplace C2 Drafting of employment contracts C3 Promotion of ecological behavior among employees C4 In-house codecision and transparency
Customers & co-companies D1 Ethical customer relationships D2 Cooperation and solidarity with fellow companies D3 Ecological impact from the use and disposal of products and services D4 customer involvement and product transparency
Social environment E1 The meaning and social impact of products and services E2 Contribution to the community E3 Reduction of ecological impact E4 Transparency and social codecision

Indicators and sub-indicators for companies

A suppliers

A1 procurement management

The objective of this indicator is for companies to take their responsibility for the upstream value creation steps and only select suppliers who are oriented towards the common good.

Sub-indicators:

  • Regional, ecological and social aspects / higher-quality alternatives are taken into account (relevance high)
  • Dealing with the effects of purchased products / services (relevance medium)
  • Structural framework conditions for fair pricing (relevance: low)

B financier

B1 Ethical Financial Management

Investments in projects and companies are essential elements of a financial management geared towards the common good.

C employees

C1 job quality and equality

High quality workplaces create the basis for employees to develop and contribute to the company's development.

Sub-indicators:

  • Fair employment and remuneration policy (relevance: medium)
  • Occupational safety and health promotion including work-life balance / flexible working hours (relevance: medium)
  • Equality and diversity (relevance: medium)

C2 Fair distribution of work

Currently, some work too much (“live to work”) and others not at all (“unemployed”). The aim of the indicator is to distribute the volume of work among all employable people.

Sub-indicators:

  • Reduction of normal working hours (relevance: high)
  • Increase in the proportion of part-time work models (relevance: medium)
  • Conscious handling of (life) working time (relevance: medium)

C3 Promotion of ecological behavior among employees

The aim of a company oriented towards the common good is to enable ecological behavior within the company.

Sub-indicators:

  • Nutrition during working hours (relevance: high)
  • Mobility to the workplace (relevance: high)
  • Raising awareness and internal company processes (relevance: medium)

C4 Distribution of Income

Sub-indicators:

  • Internal gross income spread in companies (relevance: high)
  • Minimum income (relevance: medium)
  • Transparency (relevance: low)

C5 Codetermination and transparency

The ideal is participation in all important decisions (at least in one's own work area) and a legitimation of the executives e.g. B. by choice.

Sub-indicators:

  • Degree of transparency (relevance: low)
  • Legitimacy of executives (relevance: medium)
  • Participation in policy and framework decisions (relevance: high)
  • Co-ownership by employees (relevance: medium)

D customers, products / services

D1 customer relationship

Sub-indicators:

  • Totality of measures for an ethical customer relationship (relevance: high)
  • Fair price and ethical customer selection (relevance: medium)
  • Joint product development / market research (relevance: medium)
  • Service management (relevance: medium)

D2 cooperation in the industry

The goal is survivable behaviors that, instead of producing them, help cushion crises in solidarity.

Sub-indicators:

  • Disclosure of information and transfer of technology (relevance: medium)
  • Passing on of labor, orders and financial resources (relevance: high)
  • Cooperative marketing (relevance: medium)

D3 Ecological design of products and services

Conditions of ecological sustainability:

Sub-indicators:

  • Ecological comparison of products / services to the competition (relevance: high)
  • Product design for ecological use and sufficient consumption (relevance: medium)
  • Communication of ecological aspects (relevance: medium)

D4 Social design of products and services

Less efficient customers should not be disadvantaged.

Sub-indicators:

  • Easier access to information / products / services for disadvantaged customer groups (relevance: high)
  • Eligible structures are supported by sales policy (relevance: medium)

D5 Raising the industry standard

The aim is that companies B. join existing initiatives (e.g .: labels, voluntary industry standards).

Sub-indicators:

  • Cooperation in the value chain (relevance: high)
  • Contribution to raising legislative standards (relevance: medium)

E social environment

E1 Purpose and social impact of the products / services

The aim of the economy for the common good is that globally only what people really need for a sufficient lifestyle is produced.

Sub-indicators:

  • Products / services cover basic needs or serve the development of people / the community / the earth and generate positive benefits (relevance: high)
  • Ecological and social comparison of products / services with alternatives with similar end uses (relevance: medium or high)

E2 Contribution to the community

Every company should take its social responsibility seriously and make an appropriate contribution within the scope of its possibilities (e.g. through donations).

E3 Reduction of ecological impact

Sub-indicators:

  • Absolute impact (relevance: medium)
  • Relative effects in an industry comparison (relevance: high)

E4 Distribution of profits oriented towards the common good

The aim is that the profits of a company are distributed / reinvested as fair, meaningful and beneficial to the common good as possible.

Sub-indicators:

  • Distribution (relevance: high)
  • Strengthening equity and eco-social reinvestments (relevance: high)

E5 Transparency and participation

A company that is oriented towards the common good provides the public with comprehensive information on all essential aspects of its business activities.

Sub-indicators transparency :

  • Scope of the common good report (relevance: high)

Co-determination sub-indicators :

  • Type of participation (relevance: high)

N negative criteria

Some behavior that is harmful to the common good is legal (or is not sanctioned) and is taken into account by deducting points.

N1a) ILO labor rights and human rights
In countries without ratification of the core standards (e.g. China, USA), the company must have local access to ensure compliance with ILO labor and human rights.
N1b) Inhumane products
E.g. armaments outlawed according to the UN declaration
N1c) Cooperation with companies that violate human dignity
N2a) Hostile takeover
In the economy of the common good, the stronger should not “eat” the weaker.
N2b) blocking patents
Some companies register far more innovations for patent than they exploit commercially, with the aim of blocking research into their patent. A striking example are car companies that hold patents for low-consumption engines or solar automobiles but do not sell them.
N2c) dumping prices
Dumping prices contradict the true cost and fair competition.
N3a) Illegitimate environmental pollution
“Inappropriate” interventions in the ecosystem
N3b) Violations of environmental regulations
E.g. exceeding limit values
N3c) Planned obsolescence
Shortening of the service life of products and non-reparability due to production technology
N4a) Violations of environmental regulations
N4b) Downsizing despite profit
A company that serves the common good will neither cut jobs nor close locations if the profit situation remains stable.
N4c) Avoiding tax liability
The OECD lists a number of “harmful tax practices” that lead to tax evasion at the global level.
N4d) “Inappropriate” return on capital
N5a) Non-disclosure of holdings
It should be disclosed which sub-companies exist and who is (co-) owner of which company.
N5b) Prevention of a works council
N5c) Non-disclosure of lobbying activities
Companies in the EU can register in the EU lobby register.
N5d) Excessive income spread
Objective: No income with full working hours exceeds twenty times the minimum wage in the respective country.

Common good matrix for municipalities and regions

human dignity solidarity environmental sustainability Social justice Codetermination & transparency
A - C: same company matrix
Citizens / Local Companies D1 relationship with stakeholders D2 Solidarity with neighboring communities D3 Ecological design of services D4 Social design of services D5 raising the standard
Social environment E1 Resolutions of the municipal council E2 Contribution to the community E3 Reduction of ecological impact E4 Budget and Social Policy E5 Transparency and participation
Negative criteria N1
* Violation of ILO labor standards / human rights
* Inhumane products
* Cooperation with companies that violate human dignity		 N2
 N3
* illegitimate environmental pollution
* violations of environmental regulations
* disenfranchisement of the population		 N4
* shrinking public space
* downsizing and sick leave
* social exclusion
* lack of transparency		 N5
* Prevention of a works council
* Non-disclosure of lobbying activities
* Excessive income spread

Indicators and sub-indicators for municipalities and regions

Municipalities and public bodies are less clearly delimited from the outside than companies. It is therefore recommended to carry out a system analysis at the beginning of the accounting process. The aim is to link the delimitation of the object of observation to objective parameters (financial statement) as much as possible.

D customers, products / services

D1 Relationship with stakeholders (citizens, residents, residents, owners, companies)

Citizens, who should be at the center of a community's efforts, are often not treated as an equal partner (in the administrative process), but rather as an "operation".

Sub-indicators:

  • Totality of measures for an ethical citizen relationship (relevance: high)
  • Extent of citizen participation / joint performance development / survey (relevance: medium)
  • Performance and project transparency, fair prices, levies and taxes as well as ethical selection of settlements / projects (relevance: medium)
  • Service management (relevance: medium)

D2 Solidarity with neighboring communities

Sub-indicators:

  • Disclosure of information and transfer of technology (relevance: medium)
  • Transfer of workers, cooperation (relevance: high)
  • Cooperative location marketing (relevance: medium)

D3 Ecological design of services

Sub-indicators:

  • To what extent do the services meet the criteria of sustainability (consistency, efficiency, sufficiency and resilience) (relevance: high)
  • Communication of ecological aspects (relevance: medium)

D4 Social design of services

Sub-indicators:

  • Easier access to information / services for disadvantaged citizens (relevance: medium)
  • Structures worthy of funding are supported (relevance: high)

D5 raising the standard

Sub-indicators:

  • Cooperation with other communities and partners (relevance: high)
  • Contribution to raising legislative standards (relevance: medium)

E social environment

E1 Resolutions of the municipal council

please refer

E2 Contribution to the community

Sub-indicators:

  • How pronounced is the cooperation with other communities? (Relevance: high)
  • How pronounced is the cooperation with citizens' initiatives, non-profit organizations and volunteers? (Relevance: high)
  • How pronounced and fair is the cooperation with private individuals? (Relevance: high)

E3 Reduction of ecological impact

Sub-indicators:

  • Absolute impact (relevance: high)
  • Relative impact compared to other municipalities (relevance: high)

E4 Budget and Social Policy

Sub-indicators:

  • Share of participation and satisfaction (relevance: high)
  • Common goods remunicipalisation (relevance: high)
  • Debt repayment duration (relevance: high)
  • Promotion of innovative projects and processes (relevance: high)

E5 Transparency and participation

Sub-indicators:

  • Scope of the common good report (relevance: high)
  • Type of participation (relevance: high)
  • Extent of participation (relevance: high)

Further public good balances

In addition to the full balance sheets and municipal balance sheets described above, there is also a compact balance sheet, a balance sheet for private individuals, a balance sheet for educational institutions and a guide for small businesses.

criticism

The ideological superstructure of the method is likely to irritate some companies, while others separate this superstructure from accounting for the common good and concentrate on the advantages of the measuring instrument, according to the assessment of the weekly newspaper Der Spiegel .

For more points of criticism see the articles Common Good and Christian Felber .

Web links

See also

annotation

  1. ↑ It is officially called “companies of public interest”, see Directive 2014/95 / EU of the European Parliament and of the Council (PDF) , dated October 22, 2014, which is equated with “listed companies” in many magazine articles.

Individual evidence

  1. ↑ a b c d e f g h i j k l m n o p q r s t u v w x y z aa ab ac ad ae af ag ah ai aj ak al am an ao ap aq ar as at au av aw ax ay az ba bb Workbook for the full balance sheet , version 5.0, as of 2018
  2. ↑ a b c d Eco-supplier Polarstern draws a balance sheet for the common good , by Jonas Gerding, Wirtschafts-Woche, February 29, 2016
  3. ↑ 3rd International Public Good Balance Sheet Press Conference , Fona, Federal Ministry of Education and Research, April 24, 2014
  4. ↑ a b Profit without maximization , by Markus Klohr, Stuttgarter Nachrichten, March 10, 2016
  5. ↑ Common good economy and energy transition , PV Magazin, February 24, 2016
  6. ↑ a b c d e How sustainable is my company? , by Anne Haeming, Spiegel-online, May 26, 2016
  7. ↑ Points for common good balance , Merkur.de, July 9, 2015
  8. ↑ A banker goes all out , enormous, issue 1/2016
  9. ↑ Common good balance: This is why a Freiburg company wants to participate , Badische Zeitung, December 16, 2014
  10. ↑ The Common Good Balance Sheet, Companies should create benefits, not just returns , Sustainable Management Forum, January 1, 2015
  11. ↑ The current economic system produces an endless series of collateral damage , The Color of Money, Triodos Bank online magazine , June 3, 2016
  12. ↑ Orientation towards the common good brings long-term benefits for companies , Schwäbische.de, April 22, 2016
  13. ↑ Economists want to delete ex-Attac activist Felber from textbook , by Andreas Sator, Der Standard, April 8, 2016
  14. ↑ Supporters of the Economy for the Common Good
  15. ^ The clean men , by Elena Witzeck, Süddeutsche Zeitung, March 10, 2016
  16. ↑ GWOe reports , Gemeinwohl-Ökonomie
  17. ↑ South Tyrolean eco pioneers: For good! , Spiegel-online, April 25, 2016
  18. ↑ Not the best of all worlds , by Andrea Rexer, Süddeutsche Zeitung, April 6, 2016
  19. ^ Economy for the Common Good. March 3, 2015, accessed November 18, 2019 .
  20. ^ Germans distrust the corporate elite, by Anke Henrich, Rebecca Eisert, Martin Seiwert and Cornelius Welp, Wirtschafts-Woche, October 30, 2015
  21. ↑ Economy for the common good: Doing business for the benefit of all, The economic model with a future at Sonnentor
  22. ↑ Public welfare balance of the FH Burgenland
  23. ↑ Economy for the common good: Doing business for the good of all, The economic model with a future at Sparda-Bank Munich eG , Sparda-Bank, no year.
  24. ^ The Utopian, Helmut Lind Sparda-Bank , brand eins, edition 08/2011
  25. ↑ My ambition almost made me sick , Interview by Andrea Rexer and Uwe Ritzer, Süddeutsche Zeitung, March 21, 2016
  26. ↑ Ethics in Money Business, by Petra Schafflik, Süddeutsche Zeitung, May 8, 2016
  27. ↑ VAUDE receives DNWE award for business ethics
  28. ↑ Better future with economy for the common good? , by Norbert Leister, Reutlinger Nachrichten, March 7, 2016
  29. ↑ In 2015, Bioland was the first agricultural association to draw up a public good balance sheet. , Bioland, undated
  30. ↑ The public interest balance of the taz ( memento of the original from June 3, 2016 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice. , taz, April 28, 2015 @1@ 2Template: Webachiv / IABot / blogs.taz.de
  31. ↑ Common good balance on greenpeace.de  ( page no longer available , search in web archives )  Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. , December 23, 2017@1@ 2Template: Dead Link / www.greenpeace.de  
  32. ↑ Fairmondo's balance sheet for the common good
  33. ↑ Polarstern is the first energy supplier with a balance sheet for the common good , Polarstern, February 25, 2016
  34. ^ First university with a balance sheet for the common good in Germany , HSB, December 18, 2014
  35. ↑ How green must a forklift truck be , by Uta Jungmann, Frankfurter Allgemeine Sonntagszeitung, November 13, 2016
  36. ↑ Public good balance - the heart of sustainable corporate development , workshop series, October 2013
  37. ^ Against capitalism , by Nicole Mohn, Der Teckbote, April 27, 2016
  38. ↑ Flensburg
  39. ^ The Struggle for Gallic Villages , by Christian Felber, Observer - Die Österreichische Wochenzeitung, February 11, 2016, p. 52
  40. ↑ Regional groups and clubs
  41. ↑ Our chances have never been so good , Haller Tagblatt, December 12, 2015
  42. ↑ Matrix 5.0
  43. ↑ Balance calculator
  44. ↑ Handbook for the Common Good Balance Sheet for Municipalities , Version 1, as of December 2015, p. 15
  45. ↑ Handbook for the Common Good Balance Sheet for Municipalities , Version 1, as of December 2015, p. 16
  46. ↑ Handbook for the Common Good Balance Sheet for Municipalities , Version 1, as of December 2015, p. 78
  47. ↑ Handbook for the Common Good Balance Sheet for Municipalities , Version 1, as of December 2015, p. 80
  48. ↑ Handbook for the Common Good Balance Sheet for Municipalities , Version 1, as of December 2015, p. 85
  49. ↑ Handbook for the Common Good Balance Sheet for Municipalities , Version 1, as of December 2015, p. 92
  50. ↑ Handbook for the Common Good Balance Sheet for Municipalities , Version 1, as of December 2015, p. 96
  51. ↑ Handbook for the Common Good Balance Sheet for Municipalities , Version 1, as of December 2015, p. 101
  52. ↑ Handbook for the Common Good Balance Sheet for Municipalities , Version 1, as of December 2015, p. 104
  53. ↑ Handbook for the Common Good Balance Sheet for Municipalities , Version 1, as of December 2015, p. 111
  54. ↑ Handbook on the Common Good Balance Sheet for Municipalities , Version 1, as of December 2015, p. 116
  55. ↑ Handbook for the Common Good Balance Sheet for Municipalities , Version 1, as of December 2015, p. 125
  56. ↑ Handbook for the Common Good Balance Sheet for Municipalities , Version 1, as of December 2015, p. 130
  57. ↑ The Economy for the Common Good, The Economic Model of the Future? , by Ulrike Reisach, www.fortstufeszentrum.de, February 27, 2012