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The Common Good Balance Sheet
Apply the Common Good Balance Sheet to assess and report on organisational performance across social, ecological, and ethical dimensions.
Human dignity and labour rights
Build workplace practices that uphold human dignity, fair wages, good working conditions, and meaningful employee participation.
Solidarity and social justice in business
Apply solidarity principles to business strategy: fair supply chains, community investment, and shared prosperity approaches.
Ecological sustainability in cooperative operations
Integrate ecological sustainability into cooperative operations, products, and investment decisions.
Democratic co-determination and employee ownership
Design co-determination and employee ownership structures that strengthen democratic governance and shared responsibility.
Transparency and democratic control
Build radical transparency practices that enable genuine democratic control and member accountability.
ECG certification and reporting
Navigate the ECG certification process and build reporting practices aligned with Common Good Balance Sheet standards.
Social enterprise models and legal structures
Survey social enterprise legal forms — CIC, B Corp, SCIC, solidarity cooperatives — and their governance implications.
Theory of change for social enterprises
Develop rigorous theories of change that connect social enterprise activities to meaningful social outcomes.
Managing the double bottom line
Navigate the practical tensions of managing financial performance alongside social mission in social enterprises.
Revenue diversification and earned income strategies
Build diversified, resilient revenue models that reduce dependency on grants while advancing social mission.
Social procurement and market access
Access public procurement opportunities and build market access strategies for social enterprises.