Social and sustainability reporting in universities and research institutes is still in its early stages compared to CSR reporting in corporations. Nevertheless, a growing number of institutions of higher education seek ways to integrate sustainability into their internal processes. The Economy for the Common Good (ECG) balance sheet provides a framework to measure an organizations’ contribution to the common good, focussing on dignity, solidarity, sustainability, justice and democracy. This paper presents case studies of the experiences of the International Graduate Center at City University of Applied Sciences Bremen (IGC) and the Institute for Advanced Sustainability Studies (IASS) in Potsdam with adapting the ECG framework for strategic management and as an orientation for teaching. It will discuss the challenges in the development of an ECG-based social and sustainability reporting framework, particularly regarding the adaption of the ECG balance sheet which has been originally designed for corporations. Furthermore, the paper will put the ECG framework in relation to other evaluation methods, and outline the impact it has had on major stakeholder groups like students, faculty, staff, and the way in which organisational change has occurred and led to improved accountability and changes in sustainability performance in an academic setting.
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Löw Beer, D., Franzeck, S., Goydke, T., & Oppold, D. (2019). Adapting the Economy for the Common Good for Research Institutions — Case Studies from the IGC Bremen and IASS Potsdam. In W. Leal Filho, & U. Bardi (Eds.), Sustainability on University Campuses. Learning, Skills Building and Best Practices (pp. 305-319). Cham: Springer International Publishing.
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