Guidelines by Matthias Kasper and Gerd Hofielen

These guidelines are aimed at companies and organisations that are concerned with the UN’s Sustainable Development Goals (SDG) and wish to contribute to their implementation. The model of the Economy for the Common Good (ECG) and its control instrument the Common Good Balance Sheet serve as essential strategic and business management tools to help business reach these goals. According to a study conducted at the University of Bremen, Germany, the ECG model is an ambitious approach to assist in implementing the SDGs.

These guidelines are action-oriented. They help companies find ways to implement the SDGs and to examine to what extent they can use the Common Good Balance Sheet as a corporate and organisational compass.

The guidelines provide a general insight into the United Nations‘ Agenda 2030 and show what role companies can play in fulfilling the SDGs. Furthermore, they examine what contribution the Economy for the Common Good can make to the Sustainable Development Goals and to what extent companies can use the Common Good Balance Sheet to increase their SDG performance.

You can download the guidelines here.