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For this purpose, five fundamental values: human dignity, cooperation and solidarity, ecological
sustainability, social justice and democratic co-determination and transparency form the basis of the ECG
model.
The central proposal of the model of the Economy for the Common Good is, therefore, that the economy
should be at the service of people, that is, of the common good, assuming that money and capital are
important as instruments of exchange and investment but they never constitute an end in themselves.
5.3 The Balance and Matrix of the Common Good
The Balance of the Common Good propose a method of impact evaluation which is at the core of the
Economy of the Common Good. It places human beings and all living beings, as well as the success of
elations between them, at the center of the economic system. It transfers today’s valid values of
relationship and constitution / organization to the market, urging economic actors to behave and organize
in a humane, cooperative, caring, ecological and democratic way.
The main function of the Balance of the Common Good is to measure “the success” of the business with
a new meaning. The economy has to serve the common good and at the company level this can be
measured through the Balance of the Common Good.
The Common Good Matrix is the basis for creating a Common Good Report, in the form of a double entry
table, which displays in a summarized and quantified way the degree of compliance of a given company
or organization with the indicators prescribed by the EBC, as well as the practice, where appropriate, of
certain criteria that are considered socially harmful and that are also quantified.
The Common Good Matrix lies at the heart of the Common Good Balance Sheet. It describes 20 common
good themes and gives guidance for evaluating contributions to the common good. Version 5.0 can be
seen below.