The Common Good Balance Sheet, an Adequate Tool to Capture Non-Financials?

Felber, Christian; Climent, Vanessa Campos; Sanchis, Joan Ramon

doi:10.20944/preprints201906.0138.v1

Cited by 12 publications

(1 citation statement)

References 47 publications

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“…La EBC tiene en el Balance y la Matriz del Bien Común su herramienta estratégica para la aplicación e implantación del modelo, pues a través de estos instrumentos se mide el valor social y ambiental que crea una empresa, como complemento al valor económico y se aplican medidas de mejora (Felber et al, 2019). El Balance del Bien Común (BBC) mide el grado de cumplimiento que una empresa consigue en distintas dimensiones: 1) la dignidad humana, 2) la solidaridad y justicia social, 3) la sostenibilidad ecológica y 4) la transparencia y democracia participativa.…”

Section: Marco Teórico: Aplicación De La Economia Del Bien Común a La...unclassified

Relevancia del valor social en las empresas agroecológicas de la Comunidad Valenciana. Aplicación de la Economía del Bien Común para la mejora de su gestión sostenible / / / \ \ \ Relevance of social value in Valencian agroecological firms. Application of the Economy for the Common Good framework to improve its sustainable management

Climent¹,

Palacio²,

Ejarque-Catalá³

2022

TERRA

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Resumen: La agricultura ecológica ofrece a los productores una opción para enfocar su negocio y obtener una ventaja competitiva; sin embargo, en determinados casos ésta se centra en actividades específicas del proceso productivo y solo crea valor ambiental, además de económico, sin tener en cuenta el valor social; por lo que no es un enfoque basado en la sostenibilidad. Se hace necesario ampliar su enfoque a las personas (valor social) y reforzar la rentabilidad (valor económico). El objetivo del trabajo es describir una herramienta basada en el modelo de la Economía del Bien Común (EBC) aplicada al sector agroecológico, que sirva para medir los impactos sociales y ambientales. La metodología ha consistido en: 1) análisis bibliométrico sobre publicaciones en agroecología para identificar indicadores de sostenibilidad más relevantes; 2) aplicación del método Delphi para hacer un screening entre los indicadores identificados; y 3) constitución de grupos peer de productores, con el objeto de realizar su Balance del Bien Común. El estudio empírico realizado demuestra que las empresas agroecológicas tienen una carencia a nivel social y ambiental en relación con sus proveedores y con la transparencia y participación. También carecen de herramientas de medición para cuantificar el valor social y ambiental. El modelo EBC puede ser apropiado para las empresas agroecológicas , si se adapta a sus características. Palabras clave: Agroecología, Sostenibilidad, Economía del Bien Común, Valor compartido. Abstract: Organical Agriculture leads producers both to focus their business and gain a competitive advantage. However, by doing so, they focus on specific activities of the production process which implies creating only environmental value, contrary to an approach based on sustainability. It is essential to broaden its focus towards people (social value) and profitability (economic value). The present study is aimed at providing a tool based on the Economy for the Common Good model (ECG) which can be applied to the agroecological sector. Thus, allowing the measurement of social and environmental impacts. The methodology employed was structured as follows: 1) in order to identify the most relevant sustainability indicators the authors performed a bibliometric analysis of research papers on agroecology, 2) a screening among the identified indicators through a Delphi method, and 3) peer groups constitution of producers to produce their Common Good Balance Sheet. The results of this empirical study evidence that the agroecological enterprises have a lack of social and environmental impacts in regards to their suppliers, in terms of transparency and participation values. In addition, they have an absence of social and environmental values measurement tools. In this sense, the ECG model may be appropriate for the agroecological enterprises by being adapted to their specific needs. Key words: Agroecology, Sustainability, Economy for the Common Good, Shared value.

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Section: Marco Teórico: Aplicación De La Economia Del Bien Común a La...unclassified

Relevancia del valor social en las empresas agroecológicas de la Comunidad Valenciana. Aplicación de la Economía del Bien Común para la mejora de su gestión sostenible / / / \ \ \ Relevance of social value in Valencian agroecological firms. Application of the Economy for the Common Good framework to improve its sustainable management

Climent¹,

Palacio²,

Ejarque-Catalá³

2022

TERRA

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Success Factors for the Foundation of Municipal Utilities in Germany

Wagner

Berlo

Herr³

et al. 2021

Energies

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More than 150 municipal utilities (so-called Stadtwerke) were established in Germany from the beginning of the millennium, bringing the total number of Stadtwerke currently established within the country to approximately 900. With responsibility for more than half of the supply of electricity, gas and heat in Germany, these Stadtwerke play a central role in the transformation of the energy sector, or Energiewende. In addition, due to their local and regional ties, Stadtwerke have a particular role to play in energy politics, the economy and across society. This article focuses on the motives behind, and grounds for, the current wave of newly established Stadtwerke. Further, it discusses the factors that were critical to the successful formation of new Stadtwerke in recent years. The results of our survey indicate that the establishment of municipal Stadtwerke is a suitable measure to implement the energy transition at the local level, whereby the concept of public value has a high level of importance for the local decision-makers. Collaboration and cooperation, as well as a resilience-oriented strategy, are important success factors for new Stadtwerke.

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“Food Village”: An Innovative Alternative Food Network Based on Human Scale Development Economic Model

Stella

Torquati

Paffarini

et al. 2022

Foods

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Although the different alternative food networks (AFNs) have experienced increases worldwide for the last thirty years, they are still unable to provide an alternative capable of spreading on a large scale. They in fact remain niche experiments due to some limitations on their structure and governance. Thus, this study proposes and applies a design method to build a new sustainable food supply chain model capable of realizing a “jumping scale”. Based on the theoretical and value framework of the Civil Economy (CE), the Economy for the Common Good (ECG), and the Development on a Human Scale (H-SD), the proposed design model aims to satisfy the needs of all stakeholders in the supply chain. Max-Neef’s Needs Matrix and Design Thinking (DT) tools were used to develop the design model. Applying the design method to the food chain has allowed us to develop the concept of the “Food Village”, an innovative food supply network far from the current economic mechanisms and based on the community and eco-sustainability.

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The Common Good Balance Sheet, an Adequate Tool to Capture Non-Financials?

Cited by 12 publications

References 47 publications

Success Factors for the Foundation of Municipal Utilities in Germany

“Food Village”: An Innovative Alternative Food Network Based on Human Scale Development Economic Model

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