GemeinwohlBilanz

The GemeinwohlBilanz, often translated as "Common Good Balance Sheet," is a sustainability reporting framework developed in the German-speaking world. It aims to provide a holistic assessment of an organization's contribution to the common good, going beyond traditional financial metrics. The framework evaluates companies and other entities based on their positive and negative impacts on key stakeholder groups and fundamental values.

The core of the GemeinwohlBilanz lies in its twelve core topics, categorized into four areas: Human Resources, Employee Relations, Women and Men, Society, Customers, Suppliers, and General Impact. Within these topics, specific indicators are used to measure performance. The reporting process involves a collaborative approach, encouraging dialogue between the organization and its stakeholders.

The GemeinwohlBilanz is not a certification but a management tool designed to foster continuous improvement. Organizations that undertake the process typically generate a report detailing their performance against the common good indicators. The aim is to promote responsible business practices and contribute to a more sustainable and equitable society. It is used by a wide range of organizations, including businesses, non-profits, and educational institutions.