0000000000116931
AUTHOR
Vanessa Campos
Assessing the Economy for the Common Good Measurement Theory Ability to Integrate the SDGs into MSMEs
Over the past decades, sustainability and corporate sustainability have gained a lot of attention. Currently, the focus of attention has shifted to the integration of the Sustainable Development Goals (SDGs) into businesses operation. The extant literature points to the proposed frameworks as not fitting micro, small, and medium-sized enterprises (MSME) reality and, also, to a lack of empirical evidence in this field. With research at the intersection of business and SDGs still being scarce, the Economy for the Common Good (ECG) model allows operationalizing the SDGs employing its novel measurement theory. The present study is aimed at completing the statistical validation process of the EC…
The Common Good Balance Sheet, an Adequate Tool to Capture Non-Financials?
In relation to organizational performance measurement, there is a growing concern about the creation of value for people, society and the environment. The traditional corporate reporting does not adequately satisfy the information needs of stakeholders for assessing an organization&rsquo
Assessing the Effect of the Economy for the Common Good System on Business Performance
Extant literature has pointed to organizational hybridity to lever sustainable business transformation. Moreover, some authors hold that there is a possible trade-off between sustainability and performance. However, there is still little empirical evidence on the impact that such sustainability-driven hybridization systems have on performance. Thus, the present study’s main goal is to fill this gap by providing empirical evidence on the impact of the implementation of the Economy for the Common Good, as a sustainability-driven organizational system, on business performance. To do so, the authors relied on a sample of 206 businesses from five European countries. Then, the authors follo…
Social entrepreneurship and Economy for the Common Good: Study of their relationship through a bibliometric analysis
Being social entrepreneurship (SE) the closest to Economy for the Common Good (ECG) principles, our work proposes to analyze the contribution of ECG model to SE. It is also intended to establish the relationship that exists between both concepts. Therefore, our specific objectives are to (1) identify the specific contributions of ECG principles to SE as well as their overlaps, (2) perform a literature review to analyze and quantify the number of research papers on SE and ECG, and (3) identify the possible existing gap. Through a double methodology, we (1) determine the potential contributions of the ECG model to SE, we propose to analyze the Common Good (CG) matrix and (2) empirical analys…
The importance of social value in agroecological farms: adjusting the common good balance sheet to improve their sustainable management
Organic farming offers the producers the possibility of focusing on their business while obtaining a competitive advantage. Nevertheless, this is centered in specific activities of the production process, thus only creating environmental value. Therefore, it is not an approach based on sustainability. As a consequence of this, it becomes necessary to enlarge this approach toward people (social value) and profitability (economic value). The objective of this work is to describe a tool based on the Economy for the Common Good model applied to the agroecological sector. We propose to adapt the Common Good Matrix to the characteristics of agroecological farms to offer a useful tool to manage an…