From a global perspective, it is clear: we live far beyond our means. Large parts of the population react to this with a transformation of their value systems. Conscious consumption, the focus on what is necessary and increasing interest in sustainable products and services are indicators of this transformation. This development also presents future-oriented brands with the challenge of reorienting entrepreneurial activity. For example, the think tank GIM Foresight recommends that the topic of sustainability be “strongly occupied” (Fernow/Mletzko, 2020).

We agree with Thomas: This does not require political regulation, just the attitude to lead companies in a sustainable manner. An innovative tool for this process of organizational development that Thomas has specialized in is the “common good balance sheet”, a comprehensive analysis of a company's contribution to society. It measures values that are playing an increasingly important role for consumers. These include values such as human dignity, justice, solidarity, ecological sustainability and participation in the workplace. Yes, "there is always a beginning for the better" - if this weren't the claim of the Berlin public welfare delivery bakery "Märkisches Landbrot", then it would come from Thomas. What does that mean in business practice?

Example "Märkisches Landbrot": The company scores with minimum wages that are well above the legal requirements. It sells its Demeter bread at prices that open up a larger group of buyers. The organization has introduced an anonymous procedure in which the suppliers evaluate fairness in dealing. In addition, the company has an equity ratio of well over 50 percent with a four percent interest rate (Dohmen, 2018). Thomas Zimmermann: “Balance sheets for the common good complement trade balance sheets. They are based on a matrix in which 20 aspects are measured and independently audited. A company can achieve a maximum of 1000 points. For the central reference groups in the value-added process, a positive balance for the common good can already decide whether there is a handshake. This process continues. This can be observed at all levels of society.”

LITERATURE

DOHMEN, C. 2018. Gemeinwohl-Ökonomie: Wie viel Nachhaltigkeit lässt die Marktwirtschaft zu? [Online]. Deutschlandfunk.  [Accessed 10. September 2020].

FERNOW, H. & MLETZKO, M. 2020. GIM foresight. Whitepaper. Nachhaltigkeit & Markenführung