Common Good Balance Sheet

For companies and organizations in all industries

Why create a common good balance sheet?

Over 1,000 pioneering companies worldwide have already drawn up a common good balance sheet. These are their reasons:

Common good balance sheet – a reflection of your corporate commitment

The Common Good Balance Sheet is an innovative assessment tool that goes beyond financial performance and comprehensively presents how your company contributes to environmental sustainability, social justice and economic solidarity. It measures the extent to which a company's activities are in line with the values of a socio-ecological market economy and documents this transparently.

Transparency and credibility

Publishing a common good balance sheet shows stakeholders – from customers to employees to business partners – your commitment to sustainability and ethical business. This increases trust and strengthens your credibility, which can be a key competitive advantage in today's market landscape dominated by conscious consumers.

Employee motivation and retention

A company that consciously assumes its social and ecological responsibility is often perceived by employees as an attractive employer. The awareness of being part of an organization that thinks beyond its own profits can have a motivating effect and strengthen employee loyalty.

Access to new markets and sources of financing

Sustainably-oriented companies are often eligible to apply for special grants and loans that are not available to traditional companies. In addition, they can often enter sustainable networks and markets more easily and thereby open up new business areas.

Risk management and future orientation

The common good balance sheet helps companies to identify risks that may arise from social and environmental challenges. This ensures future security and makes the company more resilient to external shocks in the long term.

Promoting innovation potential

With the aim of doing well in the public good balance, companies are encouraged to develop innovative solutions to social and environmental challenges. This can lead to the development of new products or services that serve the public good and create competitive advantages.

What is a Common Good Balance Sheet?

With a balance sheet for the common good, companies present their lived values and sustainable services in a clear structure and can publicly show themselves as a socially beneficial organization. In doing so, they lay a foundation for trust and promote long-term collaboration with important contact groups.

The common good balance sheet is the heart of the economy of the common good, a universally applicable strategic tool that organizations, companies, communities, educational institutions or NGOs can use to find their own balance and create a balance between their give and take.


It is an ethical balance sheet that is drawn up parallel to the financial balance sheet and, based on the Common Good Matrix 5.0, records the contribution to the common good that arises from economic activity. Because it is holistic, it covers and even goes beyond common CSR reporting standards.

The systemic approach to accounting for the common good creates a 360-degree perspective and is a compass on the way to aligning the economy sustainably. Their impact and significance go beyond the legal requirements in order to ensure the highest possible standards in the future.

The common good report and the certificate together form the common good balance sheet. A maximum of 1,000 common good points can be achieved.

How does your company achieve a common good balance sheet?

The commoon good balance sheet is created in three steps:


  1. Create a common good report
  2. Have the result checked externally
  3. Publish the common good report


There are different ways to create a common good balance sheet:

  • Independently, i.e. without the support of a common good consultant
  • In a peer group (peer group process), with support from a common good consultant
  • Supported by common good consultant (individual process)

Peer-Group Process

Particularly when preparing your first common good balance sheet, it can make sense to do this within the framework of a peer group. A peer group consists of four to six companies and is supported and accompanied by our expert knowledge.

Participating companies prepare their individual reports in a series of workshops that take place over a period of approximately six months. This work forms the basis for a peer evaluation that can replace external auditing.

Individual process

We would be happy to accompany your company on its individual path towards a common good balance sheet.

We make it easier for you to understand the topics and make progress, including by adapting the reporting process to the individual needs of your organization, supported by best practice examples and expert knowledge.

"Sandra accompanied us in the peer group process towards our first common good balance sheet. I found the support to be focused and needs-oriented, i.e. the joint workshops were very pleasant, even remotely. Her explanations also helped us to understand what we can still improve - it's always good to see your own potential."

Sebastian Ullherr / interfacewerk

Would you like to orient your company towards the common good?

DAS HELDEN ATELIER not only supports you in preparing your commoon good balance sheet, but also accompanies you in implementing the measures derived from it so that your company can develop its full potential for positive social change.

Arrange a free strategy discussion!


Would you like to find out how DAS HELDEN-ATELIER can best help your company?


Then book a free appointment now!

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