Educational institutions can also reflect and evaluate their contribution to the common good. For example by asking questions like: What is the quality of employment? How much energy is consumed in school operations and with which energy sources? What co-determination opportunities are there for parents and students?
The individual steps for creating a Common Good Balance Sheet for educational institutions are the same as those for companies. A report can be produced with or without consultation or as a part of a peer group. This report is then externally audited and published as a balance sheet.
The documentation on creating the balance sheet is also the same as for companies. However, an adapted set of guidelines has been developed to cover specific points:
These help to apply basic concepts and make the topics, questions and indicators for an educational institution tangible.