The ECG aims to establish an ethical, environmentally sustainable and socially just economic system and takes a holistic view of all corporate practices that contribute to the SDGs. The core instrument of the ECG model is the Common Good Balance Sheet (CGBS), which can be used both for ethical organisational development and as a sustainability reporting framework. This makes a company’s contribution to the common good visible and measurable. At least one SDG is addressed within each Common Good theme. The CGBS is an exemplary instrument for aligning the practices of a company with the SDGs, as it meets their requirements in terms of integrity, ambition, interdependence and transparency.
Read the Businesses act for the Common Good and the SDGs.