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Common Good Matrix

The Common Good Matrix lies at the heart of the Common Good Balance Sheet. Version 5.0 can be seen below.

Matrix table showing 20 common good themesIt describes 20 common good themes for evaluating contributions to the common good.

The Common Good Matrix is a framework for the organisational development and evaluation of business activities and the common good. It describes 20 common good themes and gives guidance for evaluating contributions to the common good.

The Common Good Matrix is the basis for creating a Common Good Report, a comprehensive account of an organisation's standing in relation to the common good.  

Evaluating contributions to the common good

The contribution to the common good is assessed and scored through the Common Good Matrix.

  • The values shown in the columns are those which promote successful relationships and a good life. These values are enshrined in most constitutions throughout the world.
  • The rows reflect the five stakeholder groups which an organisation has most contact with.

In the intersections between the values and the stakeholder groups, 20 common good themes describe and evaluate an organisation’s contribution to the common good: Producing a Common Good Report makes it clear how the respective value is lived regarding the respective stakeholder group, what the potential of the theme is and which areas are worth developing.

The purpose of this evaluation is to show the impact of corporate activities on the common good. In the assessment process, the organisation positions itself on a scale depending on how developed each value is in the organisation.

The process of creating the report therefore promotes the further development of the organisation in a way, which is value-oriented.

Allocation of Common Good Points

In addition to the assessment for each theme, an overall assessment is made, with a Common Good Score.

The maximum number of Common Good Points which can be scored is 1,000 points, the minimum is a negative score of -3.600 points.

Applying and weighting the points

The Common Good Balance Sheet was developed for use by companies in any industry, any size and any legal structure – by non-profit and social enterprises, medium-sized family businesses, right up to stock market-listed groups or universities.

These organisations have very different effects on society and different sorts of risks associated with their respective activities. A variable weighting of themes was developed to reflect the different sectors and sizes of companies.

At the start, the 20 themes each have an equal weighting of 50 points.

The themes are weighted differently, for the determination of the total number of points in the balance calculator, depending on the following factors:

  • company size
  • financial flows to and from suppliers, investors and staff
  • the social risks in the countries of origin of the main primary products
  • industry sector and the corresponding combined environmental and social risks

The achievable total remains the same in each case, only the amount of the share of individual themes varies depending on the relevance for the company.

Resources for Creating a Common Good Report

Full Balance Sheet

Compact Balance Sheet

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