Die Gemeinwohl-Bilanz – Wichtige Anstöße, aber im Legitimationsdefizit

Timo Meynhardt and Andreas Fröhlich

ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, 2017, vol. 40, issue 2-3, 152-176

Abstract: 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.

Date: 2017
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DOI: 10.5771/0344-9777-2017-2-3-152

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ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen is currently edited by Prof. Dr. Frank Schulz-Nieswandt, Universität Köln (geschäftsführend), Prof. Dr. Thomas Lenk, Universität Leipzig, Prof. Dr. Holger Mühlenkamp, Deutsche Universität für Verwaltungswissenschaften Speyer, Prof. Dr. Johann Christian Pielow, Ruhr-Universität Bochum, Prof. Dr. Christina Schaefer, Helmut Schmidt Universität, Universität der Bundeswehr Hamburg, Prof. Dr. Ludwig Theuvsen, Georg-Augustin-Universität Göttingen and Prof. Dr. Dieter Kurt Tscheulin, Albert-Ludwigs-Universität Freiburg

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