Die Gemeinwohl-Bilanz – Wichtige Anstöße, aber im Legitimationsdefizit

Organizations are more and more conscious of their contribution to the common good, which emphasizes the need for adequate measuring instruments. The Common Good Balance - primarily used in small and medium-sized companies - is a measuring tool successfully applied in recent years. An empirical study examined how managers think of its general concept and initial implementation. From a managerial perspective, the Common Good Balance positively affects the corporate development in the targeted areas while also entailing a number of difficulties. Our study concludes with a critical reflection on the notion of common good as operationalized in the Common Good Balance. As will be shown, a narrow interpretation and a fundamental legitimacy deficit question the implementation of the balance in its current shape.