ECONOMY

FOR THE COMMON GOOD

An economic model for the future

#ecogoodpractices

COMMON GOOD MATRIX 5.0

VALUE
SOLIDARITY AND ENVIRONMENTAL TRANSPARENCY AND
HUMAN DIGNITY
STAKEHOLDER SOCIAL JUSTICE SUSTAINABILITY CO-DETERMINATION

A: A1 Human dignity A2 Solidarity and A3 Environmental A4 Transparency and

SUPPLIERS in the supply chain social justice in the sustainability in the co-determination in
supply chain supply chain the supply chain

B: B1 Ethical position in B2 Social position in B3 Use of funds in B4 Ownership and

OWNERS, relation to financial relation to financial relation to social and co-determination
EQUITY- AND resources resources environmental impacts
FINANCIAL SERVICE
PROVIDERS

C: C1 Human dignity in C2 Self-determined C3 Environmentally- C4 Co-determination

EMPLOYEES, the workplace and working arrangements friendly behaviour of and transparency within
INCLUDING working environment staff the organisation
CO-WORKING
EMPLOYERS

D: D1 Ethical customer D2 Cooperation and D3 Impact on the D4 Customer

CUSTOMERS AND relations solidarity with other environment of the use participation and
OTHER COMPANIES companies and disposal of prod- product transparency
ucts and services

E: E1 Purpose of products E2 Contribution to the E3 Reduction of E4 Social

SOCIAL and services and their community environmental impact co-determination
ENVIRONMENT effects on society and transparency

GOOD PRACTICES
from ECG companies and
a municipality
© unsplash
GOOD PRACTICES FROM ECG COMPANIES AND AN ECG MUNICIPALITY
FOREWORD | THREE SOURCES OF INSPIRATION

T he companies, organisations and communities

that draw up a Common Good Balance Sheet
make a fundamental contribution to the further de-
The good practices show that it is possible for
companies to act for the common good and is also
highly rewarding. They demonstrate how courageous
dissemination of common good-oriented business
practices, as well as for structural changes in the econ-
omy. ECG companies, organisations and communities
velopment and dissemination of the Economy for the and inventive action can be taken to keep business are a decisive force in this.
Common Good (ECG). At the same time, they are activities in a meaningful balance with society and na-
inspired by the theory and value orientation of ECG. ture. The Economy for the Common Good movement ECG Companies Hub
The good practices combine three levels: The theo- therefore advocates for the further development and
retical model of Economy for the Common Good, the
application of the Common Good Balance Sheet and GOOD PRACTICES BASED ON THE 20 THEMES OF THE COMMON GOOD MATRIX 5.0
years of work by practitioners.
The theory of ECG, with its orientation towards VALUE
SOLIDARITY AND ENVIRONMENTAL TRANSPARENCY AND
HUMAN DIGNITY
ethical values, provides a holistic framework through STAKEHOLDER SOCIAL JUSTICE SUSTAINABILITY CO-DETERMINATION

which the pursuit of business objectives contributes to A: A1 A2 A3 A4

SUPPLIERS
the common good. These company examples make a Human dignity Solidarity and Environmental Transparency and
in the supply chain social justice in the sustainability in the co-determination in
convincing case for ECG, where a willingness to take
supply chain supply chain the supply chain
responsibility and freedom of action go hand in hand B: B1 B2 B3 B4
OWNERS,
and people and nature are respected. EQUITY- AND
Ethical position in Social position in Use of funds in Ownership and
relation to financial relation to financial relation to social and co-determination
The Common Good Balance Sheet offers a method FINANCIAL SERVICE
PROVIDERS resources resources environmental impacts
with which a company can fully and systematically C: C1 C2 C3 C4
evaluate and improve its contribution to the com- EMPLOYEES,
Human dignity in the Self-determined Environmentallyfriendly Co-determination
INCLUDING
mon good using the 20 common good themes in the CO-WORKING workplace and working working arrangements behaviour of staff and transparency within
EMPLOYERS environment the organisation
ECG matrix. These themes emerge from the holistic
D: D1 D2 D3 D4
consideration of the company’s impact on stakehold- CUSTOMERS AND
Ethical customer Cooperation and Impact on the environment Customer participation and
OTHER COMPANIES
er groups. Through the publication of the Common relations solidarity with other of the use and disposal of product transparency
companies products and services
Good Report, good practices of companies become
E: E1 E2 E3 E4
better known and other companies are inspired by SOCIAL
Purpose of products Contribution to the Reduction of Social co-determination
ENVIRONMENT
them. and services and their community environmental impact and transparency
effects on society

2
INTRODUCTION CONTENT

O n an equal footing with all participants in the

supply chain?
Joint participation in the drafting of employment
GOOD PRACTICES | FOREWORD, INTRODUCTION, CONTENTS | 2-3
GOOD PRACTICES | ABSTRACTS | 4-7

contracts or even in the election of managers? A1 | Human dignity in the supply chain ADDED VALUE WITH APPRECIATION | 8
Solidarity with the competition? A2 | Solidarity and social justice in the supply chain THE ROUND TABLE FOR GRAIN | 10
Profits for the common good?
A3 | Environmental sustainability in the supply chain THE BAUSINGER SUSTAINABILITY INDEX | 12
Changing the industry through political work?
A4 | Transparency and co-determination in the supply chain SEED DEVELOPMENT IN 1,000 GARDENS | 14
This collection of good practices shows that
B1 | Ethical position in relation to financial resources GUESTS SHARE OWNERSHIP | 16
many ECG companies and organisations are ex-
emplary in what they do and in selected areas B2 | Social position in relation to financial resources ACTIVE LAND POLICY | 18
of common good orientation. B3 | Use of funds in relation to financial resources ECOLOGICAL YIELD | 20
Twenty showcase examples – illustrating each of B4 | Ownership and co-determination DEMOCRATIC CORPORATE CULTURE | 22
the common good themes from the matrix – pro-
vide plenty of inspiration. Excerpts from the ECG C1 | Human dignity in the workplace and working environment WORKING TIME IS LIFETIME | 24
workbook can be found to the left of each good C2 | Self-determined working arrangements SHARING, PART-TIME, PARTICIPATION | 26
practice to provide a direct read-along of what
C3 | Environmentally-friendly behaviour of staff POLITICAL ORCHARD | 28
ECG sets as a benchmark for exemplary business
practice. C4 | Co-determination and transparency within the organisation WORK ON THE WORK | 30

D1 | Ethical customer relations HEALTHY HAIRDRESSING | 32

The editorial team of the Companies Hub good
practices group, together with ECG activists and D2 | Cooperation and solidarity with other companies THE SUSTAINABLE PEARL BOTTLE | 34
experts (consultants and auditors), have compiled D3 | Impact on the environment of the use and disposal of products and services GREEN ELECTRONICS | 36
the present good practices over a period of 15 D4 | Customer participation and product transparency LIGHTS ON FOR TRANSPARENCY | 38
months in discussions with companies, supple-
mented by information from Common Good E1 | The purpose of products and services and their effect on society MORE VALUE FOR PEOPLE | 40
Balance Sheet reports. ­ E2 | Contribution to society PROFITS FOR THE COMMON GOOD | 42
E3 | Reduction of environmental impact SWIMMING BY NUMBERS | 44
Editorial Team #ecogoodpractices, June 2021
E4 | Transparency and co-determination CITIZENS AGAINST GENETIC ENGINEERING | 46

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GOOD PRACTICES | ABSTRACTS
A1 Human dignity in the A2 Solidarity and social justice A3 Environmental sustainability A4 Transparency and co-deter- B1 Ethical position in relation
supply chain in the supply chain in the supply chain mination in the supply chain to financial resources
ADDED VALUE WITH THE ROUND TABLE THE BAUSINGER SEED DEVELOPMENT IN GUESTS SHARE
APPRECIATION FOR GRAIN SUSTAINABILITY INDEX 1,000 GARDENS OWNERSHIP

Since 1988 SONNENTOR has Since 1992, Märkisches Land- The Bausinger company pro- Taifun-Tofu GmbH has been The socio-cultural center Nellie
been processing and selling brot has been a Demeter cer- duces yoga mats made of new producing organic quality tofu Nashorn (Rhino) in southern
organically produced herbs, tified bakery and mill, buying wool in the 3rd generation. specialties in south-west Ger- Germany shows that even
which it obtains directly from its grain directly from regional Bausinger also sells merchan- many for over 30 years and without making any profits,
farms, without intermediate farmers in Brandenburg, Ger- dise which they systematically together with its soy producers it is possible to successfully
trade and in respectful partner- many and nearby Poland. At check to comply with the three in Europe it has long been manage an organization ori-
ships. Cultivation and supply their annual Round Table for company values: organic, fair committed to sustainable, ented towards the common
contracts take local conditions Grain all farmers producing and local. For each new article GMO-free, regional soy cultiva- good. After the insolvency
into account, with guaranteed grain for the bakery, as well as to be added to their portfo- tion. Taifun-Tofu and the State’s of the original association in
minimum prices above the other Demeter bakeries if they lio, the so-called Bausinger Seed Cultivation Institute of 2015, the users of the cultural
market. SONNENTOR offers wish, come together to nego- Sustainability Index (BSI) is the University of Hohenheim, center themselves founded
technical advice but also audits tiate expected harvest results calculated in advance, i.e. the Germany have reached a land- a non-profit limited liability
the production conditions. An and set the years’ prices – production history of an article mark in seed development with company to ensure the center
annual cultivation meeting is quite independent of the world is systematically researched an innovative method. More could continue. Thus, guests
held where farmers can con- market. If promises cannot be and assessed using a list of than 2,000 farmers and ama- of the Nellie Rhino became
nect and exchange. SONNEN- kept due to crop failures, for a total of 38 sub-criteria and teur gardeners across Germany co-owners, and through their
TOR also lives the principle of example, the group is called awarded points. The product is participated in the cultivation far-reaching voluntary commit-
‘direct trade’ partnership with again to re-negotiate. At the thus assigned a BSI total point of varieties of soy beans, lead- ment also became co-workers
farmers in Africa and South end of the round table meet- value. Bausinger shares the ing to the cultivation of a few and even suppliers of the
America. ing, farmers vote anonymously information and assessments types that can be cultivated socio-cultural center, thus en-
on whether Märkisches Land- collected with its customers on in cooler European climates – abling it to operate in the long
brot may use the ‘fair-trading & its website and online shop. which was not possible until term.
regional’ partner logo. now. These varieties will be
available without patents, a
sustainable contribution to our
future nutrition.

4
Links | Content | A1 | A2 | A3 | A4 | B1 | B2 | B3 | B4 | C1 | C2 | C3 | C4 | D1 | D2 | D3 | D4 | E1 | E2 | E3 | E4

B2 Social position in relation to B3 Use of funds in relation to B4 Ownership and C1 Human dignity in the work- C2 Self-determined working
financial resources social and environmental co-determination place and working arrangements
ACTIVE LAND impacts DEMOCRATIC CORPORATE environment SHARING, PART-TIME,
POLICY ECOLOGICAL YIELD CULTURE WORKING TIME IS LIFETIME PARTICIPATION

In 1978, the municipality of Grüne Erde has sustainability When Blattwerk Gartenge- FAHNENGÄRTNER has been The publications of bio verlag
Mäder acquired a plot of land goals and finances many invest- staltung GmbH was founded manufacturing flags and ad- GmbH are about sustainability
for the first time and designat- ments independently of banks, in 1982, it was based on the vertising materials since 1945. and fair trade. Since 2011, bio
ed it as a public green space. giving priority to social and idea of businesses being man- The corporate culture of the verlag has also been formal-
Since then, the growing munic- ecological aspects. All compa- aged on basic democratic Austrian family-owned compa- ly employee-owned through
ipality has set itself social and ny-owned buildings have been principles. Until the mid-1990s, ny is characterized by meaning- capital and profit sharing. The
ecological development goals ecologically renovated and employees were simulta- ful jobs and a high degree of advantages of shared respon-
in its zoning plan and also des- annual investments are made neously shareholders. Then co-determination and self-or- sibility are also evident in the
ignates many areas for munici- in the expansion of electric ownership differentiated as ganization of the workforce. way contracts are drawn up.
pal use that do not yet belong mobility and photovoltaics. In usual in mainstream business The health program, which was Salaries are transparent for
to the municipality. Over four the case of one rental property, organizations. From the early initiated by employees and has everyone and classifications are
decades, the municipality has Grüne Erde assumed the costs days the practice of transpar- won several awards, offers a reviewed regularly. Employ-
steadily acquired land and built of a new wood chip heating ent and consensual decision company kindergarten and a ees can organize their weekly
municipal infrastructure there system that the landlord could making has prevailed. Notably, regional company kitchen as working hours flexibly, without
– schools, kindergartens, social not afford. The new building in the company allows for internal well as a wide range of training core hours. For coordination in
centers, affordable housing the Almtal Valley, the ‘Grüne deliberation on how profits opportunities and sports and the teams, an attempt is made
and, last but not least, green Erde Welt’, which has won are to be distributed between health courses. The company to meet all needs through
spaces. For the municipality, several awards, replaces rental shareholders, employees and also places great importance constant exchange. Thanks
which is now experienced in properties with lower ecologi- the company. on equal opportunities. For to a balanced working time
land policy, land is a treasure cal standards. Grüne Erde also example, 50 percent of man- model, 70 percent of employ-
that should not be sold, not invests five percent of its prof- agement positions are held ees, including managers, work
even to pay off debt. its in public welfare-oriented by women and 50 percent by part-time with an average of 27
projects with no expectation of men. hours per week.
a return.

5
GOOD PRACTICES | ABSTRACTS
C3 Environmentally-friendly C4 Co-determination and D1 Ethical customer D2 Cooperation and solidarity D3 Impact on the environment
behaviour of staff transparency within the relations with other companies of the use and disposal of
POLICITCAL organisation HEALTHY THE SUSTAINABLE products and services
ORCHARD WORK ON THE WORK HAIRDRESSING PEARL BOTTLE GREEN ELECTRONICS

The first orchard of the organic Since its founding in 2012, Out of concern for the health Randegger Ottilienquelle has The internationally active
juice producer Voelkel in the the young Berlin-based social of hairdressers and their been using the same bottle ensian group produces
Wendland region in Northern enterprise soulbottles has customers, Willi Luger, who design for 50 years for its min- non-contact sensor technology
Germany was cultivated ac- brought one million plastic-free is a hairdresser himself, has eral water, the ‘pearl bottle’. In for commercial vehicles, ma-
cording to anthroposophical drinking bottles into the world. developed skin-friendly hair 1969, 200 bottlers of mineral chine safety and level measure-
principles a hundred years ago. The company is owned by the cosmetics made from natural water developed this design ment under the brand name
In this way, the founding cou- employees themselves, who products. Today his company together under the umbrella elobau. It is represented in 38
ple anchored in the do not want to limit entrepre- CulumNATURA distributes of the Cooperative Deutscher countries and has around 950
family business an awareness neurial leadership to just a few. the high quality products to Brunnen. This bottle has been employees worldwide. Due
of responsibility for people and They use the Holacracy form of small salons without the usual proven an ecological and eco- to high vertical integration,
nature that extends beyond organization, whereby all tasks discounts for bulk purchasing nomic success for half a centu- the products are produced at
the company. Voelkel’s man- are divided into roles that can or online trade, thus protecting ry: bottlers only need to add the site. elobau systematically
agement and employees are always be redefined or filled. his clients also economically. their own labels, and consum- pays attention to developing
socially and politically involved Operational development and CulumNATURA has founded ers recognize the mineral water durable modular products with
in many ways. Employees have the system of cooperation an academy enabling the train- quality by the bottle design repairable and replaceable
access to Demeter technical are shaped by the members ing of hairdressers in the use while automatically participat- individual parts and keeping
literature and further training. through defined processes. All of non-harmful products and ing in Europe’s largest reusable materials separable to make
The company makes it possi- members are introduced to promotes the recognition of botteling system. later recycling uncomplicated.
ble for employees to eat one non-violent communication, so hairdressing with natural prod- In 2019, the industry’s first
hundred percent organic food that appreciation, mediation ucts by the industry. control console made of apple
at work and at home. Only in and conflict resolution are part leather and approximately 70
terms of mobility can employ- of the culture in the Soul uni- percent petroleum-free plastics
ees not behave in an exempla- verse. was produced in cooperation
ry sustainable manner – public with researchers.
transport is lacking.

6
Links | Content | A1 | A2 | A3 | A4 | B1 | B2 | B3 | B4 | C1 | C2 | C3 | C4 | D1 | D2 | D3 | D4 | E1 | E2 | E3 | E4

D4 Customer participation and E1 Purpose of products and E2 Contribution to the E3 Reduction of environmental E4 Transparency and
product transparency services and their effects on community impact co-determination
LIGHTS ON FOR society PROFITS FOR THE SWIMMING BY CITIZENS AGAINST
TRANSPARENCY MORE VALUE FOR PEOPLE COMMON GOOD NUMBERS GENETIC ENGINEERING

Ökofrost has been a specialist The church-based Samaritan With the aim of donating a At 16 locations, guests at The family business EM-
wholesaler for organic frozen Foundation and its ten asso- large part of the profits to Munich’s Pools have a wide Chiemgau has been develop-
foods since 1996. With the ciated subsidiaries in Würt- ecological, social and cultural range of options for keeping ing micro-biological inputs for
transparency initiative ‘Full temberg in Southern Germany causes, the online book com- healthy and spending their agriculture for 25 years.
Understanding’, the company provide support for 4,000 pany buch7 was founded as leisure time. Ecological damage Together with 40 farmers, di-
invites customers to take a people in the areas of care a limited liability company in caused by the operation of the rector Christoph Fischer found-
closer look at the manufactur- for the elderly, care for peo- 2008. In the beginning, the pools is primarily due to water ed the Initiative ‘Zivilcourage’
ing processes of the Biopolar ple with disabilities and social founders worked for free, so and energy consumption. With (Civil Courage) in 2006 to
products, an Ökofrost brand. psychiatry. The aim is to enable that half of the first profits were the introduction of an environ- inform about the dangers of
A specialized website offers people who are discriminated donated. After a long build- mental management system in agro-genetic engineering.
a systematic report on social against in the economic system up phase, the breakthrough accordance with EMAS regu- Thanks to large mobilization,
and ecological aspects and to enjoy dignified living con- came in 2013, as a result of lations in 2006, strategic and they managed to rally a ma-
animal welfare for each prod- ditions. Through educational a high-profile documentary annual environmental protec- jority of farmers and other
uct. Ökofrost deliberately does work, the social destigmati- about working conditions at tion goals, translated into key citizens in Bavaria behind
not shy away from the dark zation of mental crises and Amazon. figures, were able to set the di- them demanding a ban on the
sides of organic production, illnesses is to be achieved. The Today, buch7 is a company rection in all areas of the com- cultivation of genetically mod-
e.g. the disclosure of corporate services offered by the facilities with nine employees, over pany. In conjunction with team ified maize. As a direct conse-
structures in the organic sector. are actively integrated into two million euros in sales and targets and performance-based quence, the Federal Ministry of
The aim of the elaborate trans- the respective neighborhoods. a cumulative donation of over compensation, the process of Agriculture finally – and reluc-
parency initiative is to create New concepts of inclusive 500,000 euros, which corre- change throughout the com- tantly – endorsed the landmark
appreciation and awareness for community work are also under sponds to about 75 percent of pany is having a measurable ban in 2009, which is still valid
the products purchased and development. profits. Donations are made impact: For example, water today.
the organic foods sector itself. unbureaucratically to small consumption has been reduced
projects. from over one million cubic
meters before 2012 to 650,000
currently.

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Links | Content | Compact | A1 | A2 | A3 | A4 | B1 | B2 | B3 | B4 | C1 | C2 | C3 | C4 | D1 | D2 | D3 | D4 | E1 | E2 | E3 | E4

HUMAN DIGNITY SONNENTOR

Excerpt from the Workbook ‘Full Balance
Sheet 5.0’ ADDED VALUE WITH
APPRECIATION
A1 | Human dignity in the supply chain
All goods and services purchased by a com-
pany have an associated impact on society,
which can be either positive or negative.
Of these, one of the most important is the
working conditions of all employees in the
supply chain. A company is responsible for
the well-being of all people – including its
suppliers and subcontractors. The Waldviertel in Lower Austria is part of the transport and marketing. All of them could contribute
Bohemian Massif, a granite and gneiss highland to the success of the whole thing according to their
An ECG company ... with less fertile soils and a rugged and cool climate. talent and ability. For me, this was face to face
Anyone who was born and grew up here, like cooperation. That’s how added value was created
A | SUPPLIERS

... purchases goods and services that are

provided under ethical and fair conditions. Johannes Gutmann, the founder of SONNENTOR, with appreciation,” Johannes Gutmann describes his
...is alert to risks in the supply chain where knows that little grows here and that one must beginnings in the Waldviertel.
the violation of human dignity is a common constantly defy the wind and soil erosion. But the
occurrence. Waldviertel is ideal for growing herbs. The slow
... actively promotes behaviour in the sup- growth is even an advantage for plants like herbs,

© SONNENTOR
ply chain that respects human dignity. whose aromatic and flavorsome qualities are released
when you grind the leaves or crush the seeds.
Johannes Gutmann recognized this and saw in it the
chance to build a sustainable and beneficial livelihood
in his home region.

In 1988, and unemployed, he founded SONNENTOR. While in 1988 there were only three Waldviertel
Gutmann was able to forge an alliance with three organic farms, there are now 300 Austrian organic
organic farming families Kainz, Bauer and Zach as farming families, mainly from Lower Austria and
his first suppliers. “We started with peppermint, Upper Austria as well as Burgenland, who supply
chamomile, nettle, cheese poplar, lemon balm, SONNENTOR. They all receive a cultivation and
sage and six herbal tea blends. Each of the three supply contract in which the area under cultivation
farming families supplied two individual herbs and and the expected supply yield for the respective raw
two mixtures. I was responsible for organization, material are fixed. The pricing is always fair, the same

8
A1 | Human dignity in the supply chain

#ecogoodpractice
SONNENTOR Kräuterhandels GmbH
Industry: Food
Employees: 267 (FTE)
Location: Sprögnitz (AT)
www.sonnentor.at

Annual cultivation meeting with organic farmers. © Sonnentor

for everyone and above the usual market price. Each international campaign ‘Poisoned fields? – No relationships without intermediate trade, so-called
year in January the annual cultivation meeting takes thanks!’ and co-founded the Alliance for Regenerative direct trade and with guaranteed minimum prices.
place at the company’s location in Sprögnitz and Agriculture for Future Generations. Gutmann then Organic farming methods and harvesting by hand
partners come together to present current projects took the initiative to Austria, where, together with the also ensure that the added value remains on site,
and share knowledge and experience. organic farmers of the SONNENTOR family, he set strengthening the natural conditions for long-term,
up his own association to promote an ‘Environment fruitful harvests.
Before the cultivation meeting, the cultivation fit for Grandchildren’. Each of them gives a small part
planning is carried out together with SONNENTOR of their proceeds as a solidarity contribution, which In cooperation with the Austrian Agency for
over the winter. Consideration is given to which enables the association to support individual organic Development Cooperation, an organic coffee
organic farm can and wants to cultivate which plant farms if pesticide use in neighboring fields causes project was launched in the mountains of Jinotega
best. SONNENTOR is in constant professional damage and quality defects in the fields. in Nicaragua in 2012. Agreed fixed prices guarantee
exchange with its suppliers throughout the season coffee growers security that makes them independent
and visits farms providing advice and support. Regular Today, SONNENTOR is an international company that of fluctuating world market prices. SONNENTOR
audits are carried out by the company’s employees on nevertheless receives a large part of its raw materials only purchases Arabica beans from traditional shade
the organic farms. For example, harvest management directly from small organic farms and implements cultivation. The cultivation of the coffee plants,
and the handling of herbs are discussed together and the principle of fair and solidarity-based trading. In under larger trees of natural vegetation, promotes
the packaging rooms are checked for compliance with addition to Austria and the neighboring countries biodiversity and ensures not only good harvests but
hygiene standards. Czech Republic, Germany and Italy, there are other also better protection against erosion and higher soil
growing areas in South-Eastern Europe and on fertility.
As a reaction to the decision of the EU Commission the Iberian Peninsula. SONNENTOR is also active
in November 2017 to allow the use of glyphosate in Africa (Tanzania) and South America (Peru and Johannes Gutmann is convinced “that all of us in this
for a further five years, Johannes Gutmann, together Nicaragua). There, too, the company cultivates long- world can feed ourselves sustainably and organically if
with farmers in the organic sector, launched the term partnerships characterized by personal visits and we follow and respect natural life cycles”.

9
Links | Content | Compact | A1 | A2 | A3 | A4 | B1 | B2 | B3 | B4 | C1 | C2 | C3 | C4 | D1 | D2 | D3 | D4 | E1 | E2 | E3 | E4

SOLIDARITY AND SOCIAL JUSTICE MÄRKISCHES LANDBROT

Excerpt from the Workbook ‘Full Balance
Sheet 5.0’ THE ROUND TABLE
FOR GRAIN
A2 | Solidarity and social justice in the
supply chain
Companies have the responsibility to de-
mand a fair and just treatment of all stake-
holders in the supply chain, and to actively
promote this.Every company can learn Märkisches Landbrot is a bakery and mill based in this allows a ‘close and trusting relationship’, one
about the social risks and potential irregu- Berlin, Germany. Its mill business is part of the Ber- which allows them to cooperate easily.
larities in the supply chain, communicate its lin-Brandenburg Mill Association and its bakery has
requirements and make appropriate pur- been Demeter certified (certified as biodynamic) since All of Märkisches Landbrot’s suppliers take part in
chasing decisions. 1992. The mills produce 75% of the grain they pro- what is known as a ‘Round Table for Grain’ every year.
cess into whole meal grist and flour every day. This This forum allows bakers and farmers to discuss grain
An ECG company... approach enables the bakery to purchase the grain quality and harvest yields, and this affords a mutual-
A | SUPPLIERS

... recognises its co-responsibility for sol- directly from farmers, which means there is total trans- ly beneficial working relationship. This forum is also
idarity and social justice throughout the parency about the provenance of the grain in their open to all other Demeter bakeries, demonstrating
supply chain, and develops its business supply chain. their cooperative and democratic business practices
practices accordingly. at work.
Localized production is key to their business. They try
to source as much as possible from farms near their

© Märkisches Landbrot
base in Brandenburg. If they need to go further afield
for resources, in case of less than expected yield or
quality, farms from Saxony and then the Demeter
partner farm from Juchowo on the Polish border will
be included. Only when the demand for grain from lo-
cal farmers cannot be met will they seek replacements
from outside their state. In 2009, at that year’s Round Table, it was jointly de-
cided that the businesses present would make them-
The company keeps a close relationship with their selves independent of world market prices for their
suppliers. By visiting the farms, they source from grain. This decision was taken as they saw the ‘free
annually, they are able to keep up to date on the market’ failing in its job to accurately decide the price
strengths and challenges their suppliers have. One for their products, and this in turn was letting down
supplier, Heike Böthig from Gut Peetzig, agrees that both the agricultural businesses but also the consum-
10
A2 | Solidarity and social justice in
the supply chain

#ecogoodpractice
Märkisches Landbrot GmbH
Industry: Food
Employees: 43 (FTE)
Location: Berlin (DE)
www.landbrot.de

Round Table for Grain, 2019. © Märkisches Landbrot

ers, the bakeries. The framework they decided on can use the logo, showing that they are a fair-trading supply when buying grain. With the transparency in
was fixed prices for rye, wheat and spelt. These prices regional partner. its pricing policy, Märkisches Landbrot wants to con-
have ensured a fair income for the farms, but also tribute to the sustainable development of organic and
affordable prices for raw materials available for the On the Märkisches Landbrot website you can read biodynamic agriculture.
bakeries to purchase. These benefits are enjoyed by a summary of the negotiations, as well as the fixed
the final consumer: the stable prices mean more peo- prices each year. This gives consumers an insight into Many of the farmers supplying Märkisches Landbrot
ple can buy their high-quality product. In the absence how their supply of bread is connected to the region’s have co-signed the Fair & Regional Charter. In the
of an effective ‘free market’, the Round Table forum agriculture, something so easily taken for granted. meantime, the initiative has become known beyond
has provided an equilibrium to the benefit of all stake- This information also shows consumers the existential regional borders and is considered a model for sus-
holders. influences on these local farms, from the wages they tainable management. Heike Böthig from Gut Peetzig
pay the workers, the increase in lease payments, and is on the board of the Märkische Wirtschaftverbund,
Since that pioneering decision in 2009, the farmers the changing environment, such as recent periods and said: “My wish is that the open, friendly and hon-
have cooperated in setting prices at the Round Table. of drought. Consumers can understand that these est relationship that exists between us and Märkisches
If one party feels these prices are unworkable, the fair-trading methods are vital for the continuation Landbrot will also find its way into other value chains.
Round Table is convened and terms are renegotiated. of sustainable farming methods. As a vindication And we are on a good path. More and more ‘round
This trust means that even if external factors (e.g. crop of these policies, the traditional, site-appropriate tables’ are being set up where farmers, milliners and
failures) affect the pricing equilibrium, all parties at rye-varieties from these Demeter farms are favored producers can meet to discuss their supply relation-
the Round Table can negotiate to find a way forward. by attendees at the Round Table for Grain. The pric- ships and reasonable prices in a transparent and in-
This relationship prioritizes binding cooperation; ing equilibrium guaranteed at the Round Table not creasingly trusting manner.”
instead of short-term, one-sided profits, there are only means the farms and farmers are secure to work
long-term benefits for all. A vote after each round of well and live comfortably, but also means Märkisches Such is the success of the Round Table model, in
negotiations settles whether the agreed terms are fair, Landbrot secures the highest grain qualities on the Saxony, an initiative based on the one in Brandenburg
and if individual businesses (like Märkisches Landbrot) market. It also ensures an extraordinary security of has already been launched.

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ENVIRONMENTAL SUSTAINABILITY BAUSINGER YOGA MANUFACTURE

Excerpt from the Workbook ‘Full Balance
Sheet 5.0’ BAUSINGER
SUSTAINABILITY INDEX
A3 | Environmental sustainability in the
supply chain
Every company is faced with environmental
impacts in the supply chain, and contributes
to these when purchasing raw materials,
goods and services. Companies are there-
fore responsible for environmental sustain-
ability in their supply chain and should aim
to reduce any negative environmental im-
pact wherever possible.

An ECG company ...

A | SUPPLIERS

... evaluates the life cycle and supply chain In 1975 Frieder Bausinger, yoga teacher and textile tory of an article is systematically assessed using a list
of goods and services according to any engineer from Reutlingen, Germany, was asked if it of a total of 38 sub-criteria and awarded points. The
negative environmental impact they may was possible to create a warm and body-friendly, yet product is thus assigned a BSI total point value. All
have. non-slip yoga mat. He developed the first new wool purchased products and services should meet these
... chooses the most environmentally friend- mat with a latex underside, the original model of to- criteria as closely as possible and must meet at least
ly options when making purchases. day’s new wool mats. Bausinger was founded in 1977. 150 points from all criteria.
... avoids as far as is feasible any goods and Today the Bausinger yoga factory is in its third gener-
services with a significant impact on the ation of entrepreneurs. In order to calculate the BSI, Bausinger researches
environment. the production processes and the supply chain be-
In addition to the production of yoga mats made of hind them, and has already come up with astonishing
virgin wool and other materials, a large part of its results – as in the following example, the comparison
product range is manufactured in Germany. In addi- between yoga mats made of natural rubber or PVC:
tion, the range is supplemented by merchandise. In
the selection of these products and service providers, Normally, Bausinger prefers product alternatives
Bausinger tries – as best it can and as humanly pos- made from natural raw materials. Yoga mats made of
sible – to adhere to the three company values BIO, natural rubber are also very popular because of their
FAIR and NEAR. For each new article to be added to slip resistance. However, research revealed that 80
the product range, the Bausinger Sustainability Index percent of the world’s natural rubber is produced in
(BSI) is calculated in advance, i.e. the production his- monocultures on rubber plantations in Malaysia and

12
A3 | Environmental sustainability in the
supply chain

#ecogoodpractice
Bausinger GmbH
Industry: Commerce
Employees: 8 (FTE)
Location: Straßberg (DE)
www.bausinger.de

Rating according to Bausinger Sustainability Index (BNI). © Bausinger

Indonesia, with high use of insecticides and pesti- limited at around one to three years. In comparison, on a recycling program and closed-loop process for
cides, soil degradation and above-average erosion a PVC yoga mat produced in the Swabian Alps does PVC yoga mats.
during monsoon rains. Many plantation workers have surprisingly well. Although the raw materials are
health problems due to the sprays used. The vulca- based on crude oil, expenses for transport and inter- As a consequence, Bausinger has not yet eliminated
nization of rubber produces nitrosamines which are mediate processing are significantly reduced. In addi- the natural rubber mats from its range of products
suspected to be carcinogenic. tion, the service life of a PVC yoga mat is significantly due to the lack of genuine alternatives, but does not
longer at six to ten years. actively advertise them and does not offer them to
In addition, natural latex easily crumbles under UV ra- customers in particular — especially with reference to
diation. With the addition of acrylates and plasticizers, One manufacturer even generates 80 percent of its their limited durability.
the life and service life is extended, but the plasticizer energy input with solar power. The yoga mats are test-
evaporates over time (hence the typical sour smell of ed for harmful substances according to Öko Tex 100 The company communicates the knowledge gained
natural rubber products). According to Bausinger’s and have the rating ‘suitable for babies or soothers’. in the course of calculating the BSI to visitors as part
research, natural rubber mats contain about 30 per- This certainly puts the usual grubby image of these of the product description on its website. These raise
cent acrylates and plasticizers as well as a glass fiber plastic mats into perspective. awareness with customers of their responsibility in the
fabric (PES fabric). The processing is mainly done in process and create an interest in better understanding
China and Taiwan. The transport costs alone and the Bausinger has calculated a BSI of 81 out of 300 possi- the supply chains of our consumer goods, which are
consumption of resources for the processing of raw ble points for the rubber mat. A PVC yoga mat man- often taken for granted.
and intermediate materials are immense. In addition, ufactured in Germany, on the other hand, scores 170
the durability and service life of a rubber mat is quite out of 300 points. The company is currently working

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TRANSPARENCY & CO-DETERMINATION TAIFUN-TOFU

Excerpt from the Workbook ‘Full Balance
Sheet 5.0’ SEED DEVELOPMENT
IN 1,000 GARDENS
A4 | Transparency and co-determination
in the supply chain
Companies have the responsibility to de-
mand transparency and participation for
all stakeholders in the supply chain, and to
actively support and promote this. Every
company can learn about the social risks
and potential irregularities in the supply
chain, communicate its requirements and
make appropriate purchasing decisions.

An ECG company... Taifun-Tofu GmbH has been producing organic quality reduces transport routes and ensures a sustainable
A | SUPPLIERS

... recognises its co-responsibility for trans- tofu specialties in south-west Germany for over thirty supply of vegetable proteins. Soy as a ‘fodder plant’
parency and co-decision making through- years and has long been committed to sustainable for humans is the most efficient way of a full protein
outthe supply chain, and develops its busi- and GMO-free soy cultivation and a future-orientated supply, because soy protein has a high nutritional
ness practices accordingly. diet. In order to strengthen regional soy cultivation, value. In addition, it does not require any fertilizer
the company is breeding new soy varieties for cultiva- and enriches crop rotation,” explains Wolfgang Heck,
tion in Germany together with the University of Ho- co-founder of Taifun-Tofu GmbH and chairman of the
henheim, Germany. Heck Foundation. At the end of the 1990s, Taifun-Tofu
launched organic soybean cultivation in Germany in
Soy has a poor environmental footprint in the con- co-operation with local farmers.
ventional food chain because it is primarily imported
into Germany from the USA, Brazil and Argentina Taifun-Tofu and its suppliers cultivate long-term and
as industrially grown animal feed. Neither the long fair partnerships within the framework of contract
transport routes, nor the clearing of species-rich rain farming. The employees of the company’s own center
forests, for which soybean cultivation is one of the personally accompany and advise the soy producers
main drivers, are environmentally justifiable. In Ger- throughout the entire growing year and provide them
many, Taifun-Tofu has been looking for new ways to with high-quality seeds from their own production.
make the cultivation of soy organic, transparent, fair, Taifun-Tofu also makes a wealth of information about
regional and GMO-free in organic quality. The focus is soybean cultivation publicly available on the Soy Pro-
on soybeans for tofu production. “Soy from Germany motion Ring website.

14
A4 | Transparency and co-determination in
the supply chain

#ecogoodpractice
Taifun-Tofu GmbH
Industry: Food
Employees: 270 (FTE)
Location: Freiburg i. Br. (DE)
www.taifun-tofu.de

Soybean varieties free from patents for northern cultivation areas. © Taifun Tofu

During the annual ‘Soy Round Table’, the farmers are regions. In the search for soybeans that also grow in support. The media were also very interested. Finally,
also given first-hand insights by the management into colder regions, the company is working with the State Taifun-Tofu tested the samples in its own laboratory
what is happening in the most important markets, Seed Breeding Institute of the University of Hohen- to evaluate whether they were suitable for more wide-
investments and other challenges. heim, Germany and other partners. spread tofu production. Promising hybrids are being
further developed by the University of Hohenheim
This also provides an opportunity to exchange views For the 2016 and 2018 growing years, Taifun and the and other breeders. The resulting varieties are pat-
on the challenges of the past and coming growing University of Hohenheim called on interested garden- ent-free, which makes them independent of the glob-
year and on the development of the soybean price. ers and farmers to participate in the innovative ‘1,000 al seed monopolies.
The price is set fairly and appropriately by Taifun and Gardens’ soybean seed project. More than 3,000
communicated transparently to the contract partners amateurs, community and school gardeners and farm- In the cultivation test of ‘1,000 gardens’ was also a
– even before sowing. If the quality is good enough, ers throughout Germany who were eager to experi- very advanced hybrid, which has now (2019) been
Taifun takes over the entire quantity of the previously ment signed up to participate in the ‘1,000 Gardens’ approved as the first Taifun-Tofu own variety: the
agreed area. This offers farmers economic security. project. For the scientists, this was a unique oppor- ‘Tofin’. Numerous contract farmers are already
tunity to test numerous soybean crosses at different growing this new, climate-adapted variety for Taifun.
Taifun-Tofu has helped to initiate a significant inno- locations throughout Germany. Gardeners received In spring 2022, the ‘1,000 gardens’ project will enter
vation in soybean cultivation through seed develop- twelve seed bags with different soy strains. Observa- its third round.
ment. Historically, soybeans for tofu production were tions were entered into a database and samples from
successfully cultivated in Europe mainly along in the the harvest sent to the University for analysis. The
southern regions of Baden and the Palatinate, Ger- company provided interpretative materials for com-
many. There have been no suitable varieties for other munity and public gardens, to gain public interest and

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HUMAN DIGNITY NELLIE NASHORN

Excerpt from the Workbook ‘Full Balance
Sheet 5.0’ GUESTS SHARE
OWNERSHIP
B1 | Ethical position in relation to
financial resources
With a Common Good-orientated approach,
money is not the main objective, but serves only
as a means of payment. When dealing with mon-
ey, respect for human dignity is more important
B | OWNERS AND FINANCIAL PARTNERS

than financial interest. If a company is able to

finance its operations primarily from its retained
earnings and from equity capital provided by its
owners and third parties who share its commit-
ment to ECG values, it will minimise the risk of
being thrown off course by having to meet the
expectations of the wider capital markets which
focus primarily on the financial returns it is mak-
The socio-cultural center Nellie Nashorn has existed walks of life. The center acts as organizer, network-
ing. Any borrowing is a commitment to add val-
since 1986, initiated partly by graduates of a teacher er, project developer and supporter for people from
ue, and thus to be able to pay interest and make
training college in Lörrach. The cultural center was Lörrach and the surrounding region. Inclusive services
repayments. Loans should come from social and
managed by the association ‘Nonetheless e.V.’, until it include a varied cultural program, and rooms for ac-
solidarity-based sources or ethical banks.
became insolvent in 2015 after many ups and downs. tivities of different groups, associations and initiatives.
It invites community groups and guests to exchange
An ECG company …
Immediately, Nellie’s many enthusiastic supporters ideas, develop them and put them into practice.
... runs its financial management according to
formed an association, which raised funds to set up a
critical ethical principle and works on its financ-
new company, which continues to run the center. The premises in the historic Flachsländerhof, an 19th
ing structure to safeguard this ethical focus.
century manor house in municipal ownership offers
... works towards a steady increase in its equity
This supporting association – Freunde des Nellie seminar rooms and a simple café with a mostly veg-
ratio and supplements its capital with funding
Nashorn – currently has over 120 members from etarian menu, as well as a small stage. In one of the
from partners who are similarly interested in the
Lörrach’s population, who together hold the 25.000 two outbuildings there is a theatre hall with foyer and
company’s independence and autonomy.
Euros of share capital. Based on this new approach bar, which can also be used for workshops, lectures,
of local funding for a non-profit social enterprise, the music and dance events. A wide ranging cultural
Nellie Nashorn has blossomed anew. program includes cabaret and comedy, music (sing-
Nellie Nashorn is a meeting place for people from all er-songwriter, folk, world music) and theatre. National

16
B1 | Ethical position in relation to
financial resources

#ecogoodpractice
Nellie Nashorn Soziokultur gGmbH
Industry: Media and Culture
Employees: 4,6 (FTE)
Location: Lörrach (DE)
www.nellie-nashorn.de

Co-owned socio-cultural meeting place. © Nellie Nashorn

and international artists are presented, along with cided against a more conventional and commercial strengthened. In the course of the renovation, the
up-and-coming local artists given the opportunity to marketing strategy. Guests pay a voluntary donation management and the leadership of the organization
perform in a professional setting. instead of a fixed entrance fee for the majority of the were newly appointed in order to have experts for
events. Civic initiatives can rent the rooms at a very these two important positions – as a basis for the de-
The other outbuilding is rented to the free cinema, reasonable price. The premises are also rented out at velopment of a socio-cultural center in Lörrach which
the only cinema in Germany run by young people on a fair rates for events, celebrations or seminars. is now both solidly financed by the users and econom-
voluntary basis. ically sound.
The cultural center is run as a non-profit, but strives to For day-to-day operations, the center receives signif-
work sustainably for the benefit of the community. As icant subsidies from the public sector, namely the city
a non-profit limited liability company, all funds gener- of Lörrach (112,500 euros in 2017) and the state of
ated are re-invested in the center. The owners do not Baden-Württemberg (58,750 euros), which means that
expect any interest on their deposits. Their contribu- Nellie Nashorn roughly doubles its own income from
tion enables the work of the socio-cultural center to donations, catering, rentals and admissions.
be sustained in the long term. Neither distribution of
profit shares nor new debts are envisaged in the con- Fair payment of employees and artists is a priority.
cept of the house. Finally, the aging technology in the theatre hall must
The owner ‘Friends of the Nellie Nashorn’ has de- be renewed as a matter of priority and the reserves

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SOLIDARITY AND SOCIAL JUSTICE MUNICIPALITY OF MÄDER

Excerpt from the Workbook ‘Full Balance
Sheet 5.0’
B2 | Social position in relation to financial
ACTIVE LAND POLICY
resources
Achieving fairness towards all stakeholders
is a major objective. The company’s spend-
ing becomes the “income” of the suppliers,
employees and society. Surplus funds are
B | OWNERS AND FINANCIAL PARTNERS

first allocated to the continuity and further

development of the company and the cre-
ation of necessary contingency reserves.
The distribution of profits as dividends to
equity holders should only follow after suf- Mäder is the most densely populated municipality in pality. Through this planning, it was always clear to all
ficient provisions for the future have been Vorarlberg, whose population has risen continuously those responsible what focus they must have in their
made. since 1950 from under 800 to over 4,000 people to- efforts to achieve the social and ecological develop-
day. Two guiding principles were defined years ago ment goals of the municipality. And the result proves
An ECG company … that continue to shape the municipality’s political ac- them right. In the 1978 zoning plan, the ‘Brühl’ area
... has owners, who prioritise the further tions today: “Mäder should remain a village” and “We in the center of the municipality was designated as a
development of the company over a return want to become an environmental model municipali- public green space, which the municipality had not yet
on their investment. ty”. To remain a village means that residents can use owned. Since then, the municipality has successfully
... has owners with moderate claims on a re- public spaces where social gatherings are possible for tried to acquire land in this area. Over the years, an
turn on investment, and in any event forgo everyone. To this end, the municipality has purpose- area of 3.25 hectares of public green space in the cen-
a payout at the expense of a new debt. fully increased publicly-owned spaces and created ter of the community could be secured for the future.
public infrastructure there.
Furthermore, with the acquisition of the
The municipality of Mäder has shown that it is possi- ‘Wehinger-Gründe’, about 0.4 hectares, the spatial
ble for a town to be actively involved in land policy by conditions for assisted living and later also a social
using capital for land acquisition over four decades. center could be created. The zoning plan provides for
Some acquired land has also been exchanged for a kindergarten in the Waul district. Therefore, land in
other land in order to realize sustainable land use this area was acquired by the municipality. Through
planning. A key tool for the municipality is the zoning the active land policy, the municipality has also be-
plan. In this, areas were designated for municipal use come the owner of an additional 1.3 hectares there in
even though they were not yet owned by the munici- the center of the village.

18
B2 | Social position in relation to
financial resources

#ecogoodpractice
The land framed in yellow has
Gemeinde Mäder always been owned by the
Industry: Municipality municipality. In 1954 an elementary
Employees: 36 (FTE) school was built there. Then, over
the decades, land was purchased,
Location: Mäder (AT)
and today all the plots framed in
www.maeder.at red are owned by the municipality.
The municipality has 30 percent
co-ownership of the plot framed
in blue.
© Municipality of Mäder

In an open planning process, the citizens of Mäder In addition to land planning, the municipality of It is also noteworthy that the municipality of Mäder
were invited to help shape this future quarter. A Mäder successfully applies other instruments for its does not sell its land to pay off debts. It would be
residential area with about 70 residential units was active land policy. On the basis of annuity contracts, very easy for the municipality of Mäder to become
planned, which are to be built partly as rental apart- the municipality purchases properties, while the own- debt-free by selling only a part of the land assets that
ments, partly as condominiums, in an affordable price ers retain lifelong residential rights in the respective are not absolutely necessary for public development.
segment. About 1/3 of the area is to remain in munic- house. There is a consensus in the city council that active land
ipal ownership as public open and green space. Two policy is necessary for prosperous municipal devel-
further development areas for affordable housing and Mayor Siegele likes to talk about how well this opment. Accordingly, recent land transactions have
also commerce are now in the implementation plan- solution is received: “The municipality expands its all been unanimous. “There was once a time when
ning stage. scope for action and the homeowners are happy people were ashamed to be Mäderers because of
to no longer be responsible for the maintenance of poverty,” says Helmut Giesinger, head of the munici-
As the owner of large parts of these areas, the munic- the house. It is important for the municipality to be pality’s office. Today, a new mentality has taken hold.
ipality can significantly influence the balance between known as a land buyer with a good credit rating and For example, the residents can actively get involved
private use and publicly accessible areas. The Spatial fair, market-oriented prices.” When acquiring land to help decide which direction the community should
Development Concept, developed in 2010 together for construction, the municipality offers the sellers an develop. Over forty years of forward-looking acquisi-
with the population, describes the reservation of areas improvement in the event of conversion to building tion of land with clear social and ecological goals have
to public green space, which is necessary for the pos- land within a ten-year period. For example, after two opened up this creative space for the community.
itive development of the municipality. The aspiration years 80 percent of the difference and after nine years Active land policy takes time. It is a project over gen-
of the municipality is also to add these areas to public ten percent of the difference between the sales price erations.
ownership. and the market value will be rectified.

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ENVIRONMENTAL SUSTAINABILITY GRÜNE ERDE

Excerpt from the Workbook ‘Full Balance
Sheet 5.0’
B3 | Use of funds in relation to social and
ECOLOGICAL YIELD
environmental impacts
The move towards an environmentally
sustainable society requires a review of
environmental issues in all investments, in
particular the targeted allocation of rev-
enue to environmentally highly effective
B | OWNERS AND FINANCIAL PARTNERS

investments.Investments can also be made

directly in socio-environmental projects or
financial services. Their impact often applies
in both areas, social as well as environ- The company Grüne Erde has been producing and security demands from banks. Grüne Erde did not want
mental, and can be considered together. trading high-quality, ecological products with the the banks to take away its sovereignty over its own
Investments can also be made directly in most timeless design and durable quality possible for brand, investment decisions and the protection of cus-
socio-environmental projects or financial 36 years. It sells over 6,000 individual products which tomer data. Protecting the approximately 2.3 million
services. Their impact often applies in both are distributed individually, by mail order and through customer addresses is a high priority for Grüne Erde
areas, social as well as environmental, and 14 retail stores in Austria and Germany. The turnover – the company therefore also withdrew from social
can be considered together. of goods in the fiscal year 2018/2019 was about 57.4 media at the beginning of 2015. In May 2013, Grüne
million euros with an annual result for the entire Grüne Erde launched a call for loans to customers and has
An ECG company … Erde Group of 2.7 million euros. since financed itself independently of banks, with the
... carries out a regular assessment of ways exception of subsidized loans. The system of bank-free
to reduce its environmental footprint when The company, whose actions “serve people and na- financing requires a high level of trust on the part of
deciding on its investments. ture,” aims to grow organically – with two to three customers and also a high sense of responsibility on the
... also considers potential socio-environ- percent price growth and six to seven percent volume part of the company. It works. Of the initial subscribers,
mental effects when investing in intangible growth each year. However, more extensive invest- 82 percent are still involved.
assets and financial instruments. ments to achieve the ambitious sustainability goals
... invests excess funds in socio-environmen- require outside capital. The company can finance the
tal projects once the need for building up largest share of its investments through so-called sub-
its own financial reserves to ensure its future ordinated loans. Since 2013, around 3,000 customers
sustainable development has been met. have granted loans to Grüne Erde amounting initially

© Grüne Erde
to 1.3 million euros, and today to 15 million euros. In
2013, the company was confronted with increased loan

20
B3 | Use of funds in relation to social and
environmental impacts

#ecogoodpractice
Grüne Erde Beteiligungs GmbH
Industry: Commerce
Employees: 498 (FTE)
Location: Scharnstein (AT)
www.grueneerde.com

The ‘Grüne Erde Welt’ was built on an existing commercial site.

Small, newly sealed areas were compensated with renaturation of another area. © Grüne Erde

Kuno Haas introduced the idea of bank-free participa- with a 710 kWp photovoltaic system on the roof. In building as energy-neutral as possible, and photovol-
tion to the company and, at the same time, fought to- the Terra Möbel production plant, two oil boilers were taic systems are used for this purpose. An annual in-
gether with Austrian advocates for it to be enshrined in replaced by a wood chip heating system with two vestment of 300,000 euros is made for electric cars and
law. In July 2015, the Austrian National Council passed buffer storage tanks. In the case of properties that are photovoltaics. In fiscal 2018/19, around 20 charging
the Federal Law on Alternative Forms of Financing as a rented, special effort is needed to maintain the high stations for electric cars were installed at the office
positive complement to bank financing. “All our invest- ecological standards. This was the case, for example, buildings and eight charging stations near the stores.
ments must pay off at four percent, but beyond that, with a 12,000 m2 rented area that was still heated with All charging stations can be used by employees and
social and ecological aspects are priorities. Especially oil. The landlord could not afford the conversion to a customers free of charge.
with regard to ecology, the lenders also do not want to wood chip heating system on his own, so Grüne Erde
compromise. As of January 1, 2020, we have raised the contractually assumed operating costs for ten years Grüne Erde also invests five percent of its profits in
minimum wage to 1,900 euros per month,” says Kuno until the additional costs were covered. community-oriented projects with no expectation of a
Haas. return. These investments are intended to add value
With the establishment of the new operating and sales to society. These include projects such as ‘almgrün –
Grüne Erde has no investments in funds or other finan- building, the ‘Grüne Erde Welt’ in the Almtal Valley, Gemüse am Fluss’ (Vegetables on the River), an organic
cial investments, but uses money for the maintenance which was already distinguished several times for its solidarity-based farm that also supplies the company’s
of current operations and expansion. In doing so, ev- long-lasting architecture and materials and holistic bistro, and support for the organisation SOS Human
ery investment is checked for its ecological impact. In organization, renting objects with lower standards were Rights in Linz, for example by equipping a refugee
recent years, the company has renovated all the oper- replaced. All the material that was produced on site home with Grüne Erde beds and mattresses and a
ational buildings it owns, taking ecological criteria into during the dismantling of the existing building on the 20,000 euro donation for a new heating system.
account. Most recently, the company’s own cabinet- property was processed and reused on site. The use
making shop was completely renovated and equipped of wood was preferred. The goal is also to make the

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TRANSPARENCY & CO-DETERMINATION BLATTWERK GARDEN DESIGN

Excerpt from the Workbook ‘Full Balance
Sheet 5.0’ DEMOCRATIC
CORPORATE CULTURE
B4 | Ownership and co-determination
A company lives by its shared sense of
entrepreneurial activity, common vision and
strong cooperation.

This is achieved especially through joint

B | OWNERS AND FINANCIAL PARTNERS

decision-making, co-design and co-respon-

sibility – ideally through co-entrepreneur-
ship. This objective can be supported by a
suitable legal structure which facilitates the
transfer of ownership shares in the sense of At Blattwerk Gartengestaltung GmbH power is not an The broad distribution of ownership among currently
genuine co-ownership. end in itself but rather a service to the community. six shareholders and a relatively flat hierarchy have
been preserved from the early days of the company,
An ECG company … The founding of Blattwerk Garden Design in 1982 was as has the consistent practice that all decisions are in
... enables participation in decisions based on the idea of committing to basic democratic principle open to discussion, and that decision-making
through the best possible transparency principles in business enterprise. At that time hierar- processes are made as transparent as possible and are
about its business activity and planned chies were questioned and alternative, social projects decided by consensus.
objectives. were being started. Blattwerk wanted to transfer these
... prepares relevant stakeholders specifical- ideas, which were revolutionary at the time, to the At Blattwerk, decisions are distributed according to the
ly for the acquisition of co-ownership. business world. principle of subsidiarity and are made at various levels:
... continually develops joint decision-mak-
ing processes as a learning organisation. In the first phase of the company’s existence until the All six shareholders work together in the company and
mid-1990s, all employees were also shareholders. The have no more rights than other employees. The aim
experience that not all employees wanted to be entre- is for more employees to become shareholders in the
preneurs as the company grew in size led to differenti- future. This is being openly communicated.
ation in tasks and the formation of the hierarchies that
were still common in the mainstream economy. Never- The shareholders have a say in investments over 10,000
theless, the debate about the pros and cons of power euros. Shareholder meetings take place every three
and participation in the company continues unabated months. Decisions are voted on according to the per-
to this day. centage of the company held.

22
B4 | Ownership and co-determination

#ecogoodpractice
Blattwerk Gartengestaltung GmbH
Industry: Landscape gardening
Employees: 21 (FTE)
Location: Stuttgart (DE)
www.blattwerk-gartengestaltung.de

Operational decisions by consensus. © Blattwerk

Resolutions can be rejected with a voting share of only At Blattwerk, power is not an end in itself but rather of the company does the ownership of means of pro-
25 percent. This is to prevent decisions from being a service to the community and should be distributed duction have in comparison to workers?
pushed through and to encourage the pursuit of the over as many employees as possible.
best solution for all. In practice, all shareholder deci- In addition, the imminent departure of a managing
sions have so far been taken unanimously. If necessary, In addition to the shareholders’ and managers’ meet- director and founder is currently raising new questions:
the parties involved take time to take objections seri- ings, there are one or two departmental meetings and without profit distribution, the value of the business
ously and see them as an opportunity in the struggle two or three works meetings per year, as well as the increases. This would mean that the admission of new
for the best decision. weekly morning circle in which every employee can shareholders in the future could fail due to the high
address current topics. The minutes of all meetings are financial hurdle. On the other hand, passing the profit
The important issues of the day-to-day business are dis- available to all those involved. on to the workforce in its entirety could raise demands
cussed and decided in the monthly managers’ meeting that cannot be met in worse times. It remains a sensi-
(department heads, management and trainers). Annual decisions on the distribution of profit reflect tive area. The controversial debate shows that Blatt-
the company’s democratic culture. Discussions are held werk is not a purely profit-oriented company, but rather
Although many of those in charge are also sharehold- until a consensus is reached on whether a dividend strives for a fair distribution of added value generated.
ers, vacancies in the company, including management should be made, and, if so, what proportion should
positions, are filled regardless of whether someone is a remain within the company, and how it should be dis- Through continuous communication of the founding
shareholder or not. All important positions in the com- tributed in proportion to employees and shareholders. ideas of Blattwerk and practical involvement with alter-
pany are filled by dual leaders. This prevents decisions The distribution of profits to shareholders is a particu- native operating and community models, a core of em-
from being made in isolation which might not be ap- larly controversial issue. This is where the roots of the ployees has grown who are used to questioning classic
propriate. It also helps to balance out who is more em- company, which remain committed to social justice and role models and also to re-thinking the economy.
ployee-oriented and who is more customer-oriented. equality come to the fore: what proportion of the value

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HUMAN DIGNITY FAHNENGÄRTNER

Excerpt from the Workbook ‘Full Balance
Sheet 5.0’ WORKING TIME IS
LIFETIME
C1 | Human dignity in the workplace and
working environment

Human dignity in a company is manifest-

ed in an employee-focused organisational
culture that is built on respect, appreciation
and trust. Diversity in the workforce is seen
and used as an opportunity, and makes for
a healthy working environment. People are
considered to be the focus, and not a factor
of production. For 75 years, the family-owned company In addition to various working time models that are
FAHNENGÄRTNER in the province of Salzburg has geared to the individual needs of employees, there is
C | EMPLOYEES

An ECG company … been producing flags and advertising materials for also the opportunity to try out different fields of work
... has an organisational culture and com- indoor and outdoor use. Over the course of the com- and to change them if necessary. In their professional
munication based on respect and openness. pany’s history, its customers have included major and personal development, employees can also take
... ensures the engagement of its employ- sports organizers such as the 1976 Winter Olympics in advantage of a wide range of training courses offered
ees according to their personal strengths, Innsbruck and the 2006 Winter Olympics in Turin. by the company’s own employee academy. One focus
creates scope for self-management, and of these training courses is on the topics of appre-
promotes the personal and professional Once founded as a toy factory by Anni and Arnold ciative feedback and conflict management. All em-
development of all employees. Gärtner, the medium-sized company now offers a ployees receive several days of training in these areas
... sees diversity as a strength. repair service for flags in addition to manufacturing at the beginning of their employment. These form
them. FAHNENGÄRTNER has the claim to be a ‘com- the basis for a respectful and appreciative corporate
pany of humanity’. Based on this principle, a corpo- culture, which is also characterized by the possibility
rate culture has developed over the past decades of regular feedback discussions. This is intended to
that puts people at the center. After all, working time identify and avoid potential conflicts at an early stage,
is life time. Employees should therefore not have an which in turn has a positive effect on reducing stress
‘income job’, but the opportunity to have a meaning- and preventing health problems.
ful workplace that responds to their needs and at the
same time allows them to develop their strengths and This feedback culture also includes regular surveys
talents, but also a high degree of self-organization of the workforce and opportunities for participation.
and co-determination. Employees’ ideas and suggestions for improvement

24
C1 | Human dignity in the workplace and
working environment

#ecogoodpractice
FAHNENGÄRTNER
Industry: Clothing
Employees: 90 (FTE)
Location: Mittersill (AT)
www.fahnen-gaertner.com

FAHNENGÄRTNER team at work together. © FAHNENGÄRTNER

are jointly reviewed for suitability and implemented and nutrition offerings such as back school or cooking program as economical due to its strong preventive
accordingly. Diversity and tolerance are seen as valu- courses, training courses on dealing with media over- effect.
able sources of successful teamwork. The company load, free tutoring for trainees or joint hiking days.
also attaches great importance to equal opportunities. The principle of ‘prevention instead of aftercare’
For example, 50 percent of management positions are In addition to increasing satisfaction, XUNDI also led means that XUNDI makes sense not only from a so-
held by women and 50 percent by men. to a drop in the sick leave rate to around two percent. cial but also from an economic point of view. “The
XUNDI also includes its own company kindergarten sun doesn’t shine every day for us either, it rains and
Another important pillar of the corporate culture is ‘Pfifferlingplatzl’, which is open to both employees storms sometimes!” says Managing Director Gerald
the award-winning XUNDI health program. This came and the general public. The company canteen is also Heerdegen. But the sunny days seem to outweigh the
into being around ten years ago on the initiative of part of XUNDI, where great importance is attached to stormy days at FAHNENGÄRTNER. Not least because
employees. The idea was initially to pay ten cents the use of fresh, regional and healthy products. The of a corporate culture that puts people first. For its
into a company fund with a social purpose for every vegetables, for example, come from the company’s achievements in this area, the company received the
kilometer covered by bicycle on the way to work. own garden. Dishes can also be taken home. The TRIGOS award for responsible business in 2020.
With considerable success: more and more employ- whole program is evaluated once a year and coordi-
ees joined in, combining more physical exercise with nated by the ‘XUNDI Circle’. This working group con-
a more ecological journey and the promotion of a sists of members of the staff and meets several times
meaningful cause. Relatively quickly, this initiative a year to continuously develop the program according
developed into a broad program for the workforce, to the needs of the employees.
which is still gladly accepted and supported by the
employees today. Today, XUNDI includes sports and XUNDI’s broad range of offerings is, of course, not
exercise courses ranging from squash to yoga, health exactly inexpensive. The management assesses the

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SOLIDARITY AND SOCIAL JUSTICE BIO VERLAG

Excerpt from the Workbook ‘Full Balance
Sheet 5.0’
C2 | Self-determined working
SHARING, PART-TIME,
arrangements
Employment contracts control the way in
which a company and its employees coop-
PARTICIPATION
erate. How resources are structured and
allocated (such as income, time, security,
or work-life balance) has a significant im-
pact on the motivation, sense of security
and wellbeing of the employees. Individual
structuring of employment contracts along- The products of the Aschaffenburg-based media from a DAX company to bio verlag, it was particularly
side extensive self-determination on the house bio verlag gmbh deal with sustainability, or- unusual to even discuss income together. Instead of
ganic nutrition and fair trade. In addition to Internet being sworn to secrecy about employment contracts,
C | EMPLOYEES

part of the employees is the stated objec-

tive. portals and market research services, the publishing bio verlag keeps a spreadsheet that everyone can see,
house publishes several magazines for end users and which records who currently earns how much at what
An ECG company … players in the organic sector, such as the customer level with what number of hours. The classification
... is continually and contractually commit- magazine Schrot&Korn, which is available free of is reviewed at regular intervals based on transparent
ted to improving working conditions. charge at organic retailers. criteria.
... allows for a high degree of individualisa-
tion in employment contracts. Employee participation is an integral part of bio Employees can also request an unscheduled review.
... discusses the basics of working condi- verlag. Since 2011, bio verlag has also been legally The manager provides arguments for a change up
tions openly with all employees. employee-owned – through capital contributions to a certain salary level, and beyond that, employees
... empowers employees to make far-reach- by employees to an investment company that holds themselves justify why they are entitled to the next
ing decisions. almost 75 percent of the voting rights. “Employee salary level in front of the overall meeting with 75 col-
participation means more than co-determination,” leagues. It also happens, therefore, that a long-time
explains Heike Ulrich, management officer. “We are leader assigns himself to a lower pay level when he
used to making decisions together, from major pur- relinquishes responsibility. Performance is addressed
chases to strategic issues. Decisions take time, but as the rationale for classifications, not so much the
we save this time during implementation. Because person’s financial needs.
different perspectives are taken into account and
objections are also taken seriously, everyone shares However, in the event of employee financial hardship,
the solutions in the end.” For Ulrich, who moved such as a serious illness, the employee-run ‘bioverlag

26
C2 | Self-determined working
arrangements

#ecogoodpractice
bio verlag gmbh
Industry: Publishing
Employee: 55 (FTE)
Location: Aschaffenburg (DE)
www.bioverlag.de

Employees have a stake in success, capital and decisions. © bio verlag

Foundation’ can step in. In addition to the monthly many needs as possible, whether it’s planning vaca- sonal requirements, e.g. for single parents depending
gross salary, employees receive a profit-sharing bo- tions during school vacations – a third of the work- on the age of the children or in the case of care work.
nus, which is jointly agreed on the basis of the annual force has children under the age of twelve – or clar-
financial statements. This is paid in proportion to the ifying when a dog can come to the office. The offer Against this background, the publishing house can
hours worked, which has a leveling effect on the salary to work from home has been embraced: in 2018, an look back on a long tradition of part-time work. To-
level. Currently, the highest salary in the publishing average of 16 percent of working time already took day, 70 percent (56 out of 75) of employees – includ-
house is almost three times as high as the lowest. place in the mobile office, and in the pandemic year ing male employees – work part-time with an average
The employees have defined 35 hours as a full work- 2020, almost the entire workforce switched there. of 27 hours per week. Depending on need and within
ing week for themselves, partly in order to be able the scope of business possibilities, employees can add
to employ more people, and they would like to give Smart company-wide agreements also make it easier project hours over and above the contractually de-
themselves a flexible working week. In order to rec- to flex weekly working hours: eight Wednesday dates fined weekly hours; or save up working hours to then
oncile this goal with community and business needs, a year are set for regular overall meetings, which are take a sabbatical en bloc over several weeks. Manag-
a differentiated practice for organizing working hours attended by a large number of employees. Weekly ers also take advantage of this flexibility: For example,
has developed. divisional meetings and all other meetings involv- two of the four management positions are held by
ing more than one person should also be held on two people each on a job-sharing basis.
In principle, all employees can self-organize their Wednesdays, if possible, to free up other days, which
working hours flexibly and without core hours, taking makes planning and coordinating work and personal
into account work requirements in coordination with life easier. Also helpful for employees who do not live
management and direct colleagues. There is no for- close to the publishing house is the possibility to stay
mal procedure for the necessary coordination in the overnight in the publishing house building. bio verlag
teams; everyone remains in discourse with each other designs working time models to be biography-friendly
and feels connected. An attempt is made to meet as and allows adjustments to be made according to per-

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ENVIRONMENTAL SUSTAINABILITY VOELKEL

Excerpt from the Workbook ‘Full Balance
Sheet 5.0’
C3 | Environmentally-friendly behaviour
POLITICAL ORCHARD
of staff
Pioneer companies play a significant role
in raising environmental awareness of their
employees. The company plays a key role
in setting a good example and providing
incentive policies to promote environmental
awareness and practice of its employees in
their daily routines at work.

An ECG company … Voelkel was born out of the dream of a free life in the Today, Voelkel promotes regional organic and Deme-
countryside and a mobile juice press in the 1920s. ter agriculture as well as fair cultivation of fruits and
C | EMPLOYEES

... develops environmental awareness, and

promotes environmentally friendly be- With like-minded people from the youth movement vegetables through its supply chain. The company
haviour of its staff. Wandervögel, the great-grandparents of the cur- is committed to seed-proof varieties as well as the
... creates a framework for the implemen- rent generation of entrepreneurs, Margret and Karl preservation of biodiversity and meadow orchards, is
tation of projects that foster sustainable Voelkel, settled on the Höhbeck, a sparsely populated a co-initiator of the initiative ‘Ackergifte? nein danke!’
practices. stretch of land in Lower Saxony: Their romantic dream and also explicitly understands ‘organic’ as social re-
... contributes to the implementation of key of a simple life with four children in harmony with sponsibility. The current generation of entrepreneurs,
environmental measures through its organi- nature was severely tested, especially in the winters. four brothers, are involved, for example, in helping
sational culture and internal processes. The fruit harvest provided an additional income. The refugees both on the island of Lesbos and in neigh-
family has remained loyal to the location to this day, boring Gartow.
and Germany’s largest organic juice producer Voelkel
now provides secure jobs for more than 300 people in So it is also a matter of course for the company to
the structurally weak region of the Wendland. encourage resistance to the final storage of nuclear
waste in Gorleben or, as in the fall of 2019, the cli-
Even back then, the Voelkels planted and managed mate strikers in solidarity with juices for free. For this,
their orchard according to anthroposophical princi- knowledge about sustainability in everyday society is
ples, thus anchoring in the family business the aware- fundamentally important. That is why the company
ness of a responsibility for people and nature that communicates the various aspects of its ecological
extends beyond the company. responsibility – from the sustainable purchase of raw
materials or its own socially responsible cultivation

28
C3 | Environmentally-friendly
behaviour of staff

#ecogoodpractice
Voelkel GmbH
Industry: Food
Employees: 248 (FTE)
Location: Höhbeck (DE)
www.voelkeljuice.de

Stefan Voelkel with his four sons Jacob, Jurek, Boris and David Voelkel. © Voelkel

projects to the quality of raw materials and end prod- employees buy Voelkel products at a lower price. In in October 2019 for gas-powered vehicles as compa-
ucts – not only externally, but also always internally. addition, the company subsidizes employees’ pur- ny cars. As an employer, Voelkel pays 50 percent of
chases at the local, independent health food store the non-cash benefit and 20 percent of the invoice
Ideas for new products, for example, come from em- by ten percent. The in-house snack bar serves game amount for biogas. Voelkel has also installed four
ployees in all areas and are evaluated jointly. Aware- meat from the surrounding forests and exclusively electric charging stations in its company parking lot,
ness of sustainability and an ecological way of life is food from organic sources; this at prices heavily sub- where employees can charge e-cars free of charge.
already addressed in the application process, so that sidized by the company. Fresh food is cooked every
the attitude toward ecological behavior in the compa- day, and there is always a vegetarian or vegan alter- But despite all these measures, the company found
ny policy is absolutely known to all employees. Em- native in addition to a meal with meat or fish. During that most of its employees use cars to get to work –
ployees can obtain further training through short and working hours, drinks and fresh fruit are available free over 90 percent. This is due to the geographical and
intensive in-house training courses offered by the De- of charge to all employees. structural conditions in the region: public transport
meter Association and can consult trade magazines. In services are almost completely lacking. The problem is
this way, the ecological awareness of the employees The company grounds were redesigned in cooper- well known. In the case of company locations in rural
is carried out of the company: in the fall of 2019, 50 ation with NABU to be close to nature. Sustainable areas, the companies concerned cannot solve it on
employees participated in the climate strike in Gartow mobility behavior on the part of employees is also their own. Municipal and supraregional concepts are
and in Lüchow. The demo banners were painted and supported by a bicycle lease from JobRad. Under needed here for a turnaround in transportation.
sewn on the company premises the day before. this initiative, employees can choose from a variety
of bicycles and e-bikes, about half of which are subsi-
Employees and their families are supported in eating dized. The JobRad may also be used for private pur-
consciously and sustainably through a variety of mea- poses and is fully insured. Another incentive in terms
sures. Through a discount system with ‘juice stamps,’ of employee mobility is the ‘eco-premium’ introduced

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TRANSPARENCY & CO-DETERMINATION SOULBOTTLES

Excerpt from the Workbook ‘Full Balance
Sheet 5.0’
C4 | Co-determination and transparency
WORK ON THE WORK
within the organisation
The company or the organisation is a place
for active participation and involvement of
all employees. All employees can contrib-
ute their ideas, suggestions or inspirations,
thereby assuming shared responsibility, and
contributing to the good of the company.
They increasingly identify with the company
or organisation, and the combined wisdom
of the many is put to work. Even among ECG companies, it is an exceptional oc- the shares through soulmates GBR. These general
C | EMPLOYEES

currence for a company to reach the full 100 percent conditions are fixed forever via a participation of the
An ECG company … for the key indicators for C4, proportion of managers purpose foundation: “We don’t want leadership to be
... makes all significant and critical informa- legitimized by employees, and degree of transparency taken over by a few, but we want everyone to be able
tion transparent, easily accessible and un- for critical and essential data. soulbottles was founded to start autonomously in their areas with an entrepre-
derstandable for its employees. in 2012 as a Berlin-based social enterprise with the neurial spirit”. Early on, soulbottles gave itself its own
... allows for the legitimation and evaluation goal of bringing ‘honest,’ 100 percent plastic-free “operating system” based on Holacracy as well as
of the management by its employees. drinking water bottles to the world and thus making Nonviolent Communication.
... enables individual teams and each indi- the world more sustainable, fairer, and plastic-free.
vidual employee to play a large part in the The first bottle was financed via crowdfunding. Holacracy means the company does not represent a
decision-making process. hierarchical pyramid, there are no managers in the
Today, the now 70 employees have already produced classic sense. All areas of responsibility are divided
over one million bottles – and donated just as many
euros to drinking water projects in Nepal. Because
the company has a concrete vision: “All people like
to act in a socially and ecologically sustainable way,
consume without putting unnecessary strain on the
planet, and have access to clean drinking water.” This

© soulbottles
guides all decisions and is codified, as is the fact that
profits must be reinvested. soulbottles is owned by
the employees themselves, who hold 97 percent of

30
C4 | Co-determination and transparency
within the organisation

#ecogoodpractice
soulproducts GmbH | soulbottles
Industry: Commerce
Employees: 43 (FTE)
Location: Berlin (DE)
www.soulbottles.de

“We want to be able to show ourselves as a whole person, with everything there is, and still take our jobs really
seriously and move things forward in a massive way.” © soulbottles

into roles. Roles have a purpose and multiple respon- Roles are organized into circles. There is an upper commented on. The Controlling role has the task of
sibilities. These are filled by the person who currently circle for overall strategy, the General Company Circle making the company’s development understandable
seems best suited for them. Operational decisions ba- (GCC). Through the Rep Links elected in the circles, to all members, even if they have less of an affinity for
sically lie there. Decisions that affect members collec- all members of the organization are represented in business management.
tively, such as budgets, the wage system, hiring and the GCC or can be invited to participate in a decision.
firing of colleagues, operational innovations, but also Conversely, Lead Links are sent from the upper cir- The soul universe offers even more than a sophisticat-
strategic decisions are made in structured meeting cle to all other circles to communicate decisions and ed form of organization. All members are introduced
processes via the ‘integrative decision method’. This allow feedback and objections. Sub-counties decide to the method of Nonviolent Communication, which
method allows everyone to bring a so-called ‘tension’ for themselves what roles exist. The roles are filled helps to address or defuse conflicts in advance. There
that demands a solution into the monthly governance by Lead Links. The tension of not liking a role filling are regular voluntary ‘personal relations’ meetings
process. can be brought to the governance process by all, and facilitated by the role mediator. Mediation can be re-
decided there. This also applies to filling the role of quested by members to assist with conflict resolution.
Tensions cannot be silenced by veto or majority vote, management.
but must be integrated via proposed solutions and,
if necessary, further objections. This is where mod- Transparency is important not only for decisions,
eration comes in, ensuring equal rights to speak and but in day-to-day collaboration, so that all affected
qualified objections. For each person must limit his or employees can adjust to changes and formulate an
her objections to the perspective of the role he or she objection if necessary. In each circle, an elected role
fills. Personal or popular opinions do not come into secretary works to document ongoing processes and
play. The decision is measured by whether it pro- projects online. Company-wide indicators, impact
motes the corporate vision. matrix and business analysis can also be viewed and

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HUMAN DIGNITY CULUMNATURA

Excerpt from the Workbook ‘Full Balance
Sheet 5.0’
D1 | Ethical customer relations
HEALTHY
Customers are respected as human beings with
needs and desires, rather than being seen simply
as potential sources of revenue. The aim is to ful-
HAIRDRESSING
fil customers’ genuine needs in the best possible
way. Among other things, this approach requires
D | CUSTOMERS AND OTHER COMPANIES

customer-oriented product development, honest

communication on an equal footing and barri-
er-free access at all points of contact with cus-
tomers. The concept of ethical customer relations
may entail forgoing revenues or profit, where this
is in the customers’ interest. Willi Luger, an experienced hairdresser, is quietly duction of skin and hair products that prioritize human
working to combat a huge problem in the hairdressing wellbeing. “The beginnings were anything but easy”,
An ECG company … industry: that up to a third of hairdressers suffer from Luger says today. “For many years I manufactured my
... takes care to respect customers as equals and occupational skin conditions, due to harsh chemicals products myself, in difficult circumstances financially. I
places emphasis on transparency and honesty in use. At the outset of his career, Luger trained at lived and worked from the salon.”
with the aim of promoting its customers’ welfare leading producers of hair-care products, gaining in-
and fulfilling their needs in a spirit of partnership. sight into the industry and its practices. However, he In the beginning, Willi Luger drove around hairdress-
... designs products and services which are easy had known colleagues who had sadly experienced ers and salon operators, personally representing his
to access and to use, ensuring the utility and ‘hairdressing eczema’ during their apprenticeships organic-certified cosmetics. He trained employees of
user-friendliness of the product or service, access and training, stemming from the products they were salons who used his products on site.
to information and ease of access at the point of using. Luger realized something had to change. He
sale. began to search and campaign for cosmetic products Today CulumNATURA supplies 1,000 natural hair-
... refrains from using deceptive advertising tech- that didn’t risk the health of his colleagues and cus- dressers in Germany, Austria, Switzerland, Italy, Po-
niques that seek to gain an illegitimate market tomers. land, France and Luxembourg. Meanwhile, the share
advantage, including exaggerating a product’s of sales of organic-certified cosmetics in these salons
positive features, withholding information and Turning to chemists, therapists and alternative doc- account for up to a quarter of the turnover. This
applying sales pressure. tors, Luger’s knowledge of the cosmetics industry strengthens the economic fortunes of the many small
grew and crucially, so too did his ability to provide an salons that sell the cosmetics on their own, a cause at
alternative. 25 years after he started his career, Luger the heart of Luger’s ethos. From the very outset Luger
founded CulumNATURA and began the in-house pro- was certain that he would not give in to the unfair

32
D1 | Ethical customer relations

#ecogoodpractice
CULUMNATURA® Wilhelm Luger GmbH
Industry: Commerce
Employees: 31 (FTE)
Location: Ernstbrunn (AT)
www.culumnatura.com

Willi Luger with alumni of the vocational training for ‘natural hairdressers’. © CulumNATURA

buying power of large firms by offering discounts ents. For a long time, there was no legal obligation to a few participants, but today whole classes come.” In
on bulk orders, even if he urgently needed the reve- list ingredients in cosmetics. It is only since 1997 that addition, CulumNATURA has founded its own acade-
nue. “My experience as a self-employed person has there has been an international labelling obligation, my, where 25 lecturers currently teach a comprehen-
shaped me”, Luger explains. “I have seen that bulk the International Nomenclature of Cosmetic Ingredi- sive course program. There are over 750 applicants
buyers get goods at the lowest price, while small buy- ents (INCI). However, Willi Luger is still not satisfied every year.
ers pay high prices, and thus have to subsidize the low with the regulations of the INCI. He lists the ingredi-
price. That doesn’t happen here. At CulumNATURA ents of his products in the local language in addition In this unique way, the human need of wellbeing of
everyone pays the same amount.” to the INCI standard on all of the packaging. hairdressers and their clients, are at the forefront
of CulumNATURA’s business model. The compa-
Larger salons, retail chains and pharmacies, who wave Luger has also set himself some other goals: the rec- ny supports the economic survival of independent
big orders but demand discounts, are turned down ognition of the “natural hairdresser” as a standalone hairdressers while ensuring all stakeholders’ health
by Luger. The products are not available to purchase teaching profession by the responsible authority. is protected. According to the insurance company
online, or directly from the factory. Luger remains There is no official specialization as a “natural hair- General Accident, roughly 30 percent of hairdressers
steadfast in his commitment to supporting indepen- dresser” yet, but at the Landesberufsschule Geras in are affected by occupational skin conditions. Culum-
dent hairdressers – their economic health, but also the Lower Austria, a specialized training salon in the natu- NATURA is helping to combat this endemic problem
wellbeing of staff – by allowing only them to sell his ral hairdressing trade has been established. in the industry by promoting a healthy alternative for
products. the Common Good. The results speak for themselves:
The vocational school students can opt to take an there have been no incidents of hairdressers who ex-
In addition, CulumNATURA has been ahead of the additional exam. “The interest among the trainees is clusively use CulumNATURA products suffering from
curve in its advocacy for the transparency of ingredi- great”, says Luger. “At the beginning there were only occupational skin conditions.

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SOLIDARITY AND SOCIAL JUSTICE RANDEGGER OTTILIEN-QUELLE

Excerpt from the Workbook ‘Full Balance
Sheet 5.0’ THE SUSTAINABLE
PEARL BOTTLE
D2 | Cooperation and solidarity with oth-
er companies
Cooperation and solidarity with other
companies means working together as
equals in a spirit of respect and partnership.
Competition is regarded as a healthy and
D | CUSTOMERS AND OTHER COMPANIES

honourable challenge with the emphasis on

transparency and respect rather than hos-
tile displacement. This attitude permeates
company culture.

An ECG company …
... sees other companies operating in the
same sector as a complement to the mar-
ket.
Randegger Ottilienquelle was first mentioned in bottle’. This has since become Europe’s largest reus-
... works together with other companies on
1816 as a pure health giving water in the Grand able bottling system.
solutions, products and services that recog-
Duchy of Baden. In 1892 Georg Fleischmann ac-
nise and meet the needs of customers.
quired the spring as well as the associated spa hotel. In 1969, the mineral water industry was looking for
... offers other companies support in emer-
Around the turn of the 19th century, a glass bottle a sustainable packaging strategy. 200 mineral water
gency situations without expecting anything
was introduced, which replaced the clay jugs that companies joined forces to create a new standard
in return.
had been common until then. fountain bottle with the aim of saving packaging ma-
terial. Designers, glass makers and customers were
Randegger is now in its fourth generation of fami- involved in the design and the now familiar bottle
ly ownership, and has been a leading exponent of shape with a slim waist and 230 beads dis-tributed
collaboration in marketing and product development around the body was created.
for half a century.
The ‘pearl bottle’ is still used today to identify and
In 2019, the company, along with other co-operative distinguish pure mineral water from other waters and
German mineral water wells, celebrated the 50th has become an exemplary reusable system that is
anniversary of the introduction of the so-called ‘pearl still unparalleled throughout Europe.

34
D2 | Cooperation and solidarity with other
companies

#ecogoodpractice
Randegger Ottilien-Quelle GmbH
Industry: Food
Employees: 20 (FTE)
Location: Gottmadingen-Randegg (DE)
www.randegger.de

The pearl bottle — a bottle design of fifty years. © Randegger Ottilien-Quelle

Uniformity also benefits bottlers, who have since tive Mehrweg (Reusable Initiative Foundation). This or pesticides are applied. The meadows are leased
limited themselves to branding their products purely aims to strengthen reusable packaging and curb the exclusively to local farmers who mow the grass twice
by labels. Customers and the planet also benefit in increasing consumption of disposable materials. The a year and feed it to their animals.
that they can hand in their empty bottles for reuse all legally required minimum reusable packaging quota
over Germany. Glass is the only material in the world was 80 percent when it was introduced in 2003, but Randegger is focussing on the purity of its products,
that can be recycled infinitely. today it is only about 43 percent. and challenges all commercial producers to resist
growth at any cost.
In 2019, the pearl bottle received the German De- Although Randegger has added water capacity
sign Award, Germany’s most prestigious design through new wells, the company is deliberately lim-
prize. Thus signaling a challenge for other consum- iting its growth and supply to the region it already
able producers to save costs and materials by adopt- serves – customers are only supplied within a radius
ing sector wide sustainable and reusable packaging. of 50 to 60 kilometres. This not only strengthens
regional economic subsidiarity, but also saves valu-
Since 2017, Clemens Fleischmann, the managing able resources and CO2. To maintain the high quali-ty
director of Randegger Mineralquelle, has also been of the water, meadows have been purchased in the
the national managing director of the Stiftung Initia- catchment area of the spring, on which no fertilizers

35
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ENVIRONMENTAL SUSTAINABILITY ELOBAU

Excerpt from the Workbook ‘Full Balance
Sheet 5.0’
D3 | Impact on the environment of the
GREEN ELECTRONICS
use and disposal of products and services
The use, recycling and ultimate disposal
of products and services often result in
negative environmental impacts. In order
to reduce these impacts to a minimum,
D | CUSTOMERS AND OTHER COMPANIES

products and services should be designed

in such a way that they can be integrated
into natural cycles to the greatest possible
extent (consistency) and achieve the best
possible ratio of utility and/or satisfaction
of needs to negative environmental impact elobau is one of the leading suppliers of non-contact why elobau plans for the long term and does not fo-
(efficiency). If we are to reduce the environ- sensor technology and supplies companies worldwide cus on short-term optimization of quarterly figures.
mental impact of human society as a whole, with systems and components for commercial vehi-
however, moderate consumption levels are cles, machine safety and level measurement. The qual- All of the company’s products are manufactured in
also essential (sufficiency). ity products are manufactured with a very high vertical a ‘climate-neutral’ manner. What this means is that
range of manufacture in the Allgäu region. elobau relies on self-generated renewable energies,
An ECG company … which means that it produces more electricity than it
... aims to fully understand the environmen- elobau sees itself as a problem solver from develop- consumes, thereby reducing the majority of avoidable
tal impacts of use and disposal and to mini- ment to production. In addition, the holistic respon- greenhouse gas emissions. Furthermore, according to
mise these to the greatest extent possible. sibility of the company, since the transfer to a foun- the Greenhouse Gas Protocol, all emissions along the
... offers products and services which have dation, is also secured for the future. In 2020, elobau entire value chain are accounted for using the cradle-
a less significant negative impact on the published its third Common Good Balance Sheet. The to-gate approach. This means that elobau also takes
environment through their use and disposal company sees itself as a bridge builder between ECG into account the emissions caused by purchased parts,
than existing alternatives. and an industry in which the ideas of ecological sus- transportation and, for example, employee mobility.
... investigates the way in which customers tainability are finding it harder to find their way in. These emissions from the creation of elobau’s prod-
use and dispose of its products and seeks ucts are calculated and offset.
to exert a moderating influence (promoting elobau is convinced that an intact ecology and a so-
sufficiency). cially balanced society are the basis for long-term Product design is consistently geared to the aspects
economic success and that money and markets should of ergonomics, efficiency, durability and safety. In
serve people and not the other way around. That is addition, material concepts, alternative materials and

36
D3 | Impact on the environment of the use
and disposal of products and services

#ecogoodpractice
elobau GmbH & Co. KG
Industry: Electronics
Employees: 950 (FTE)
Location: Leutkirch (DE)
www.elobau.com

elobau deliberately avoids all hazardous and toxic substances in its products. © elobau

construction methods are investigated and used to straightforward. elobau offers spare parts availability serve to communicate its sustainability strategy to
improve the ecological sustainability of the products. for a period of ten to 20 years. The modular design customers. elobau publishes a climate balance sheet
Environmental influences can be simulated in the also allows the installation of technologically new in accordance with the GHG Protocol for emissions
in-house test laboratory, thus ensuring the longest hardware in existing products. For example, custom- along the entire value chain. A market study on the
possible product life (20,000 operating hours, which ers can make a control console more ergonomic by topic of sustainability was conducted to determine the
corresponds to a service life of about ten years) and adding a new joystick without replacing the entire wishes, expectations and requirements of customers
thereby reducing harmful environmental effects. console. and to plan future products.
elobau deliberately avoids all hazardous and toxic
substances in its products and constantly monitors elobau successfully launched the industry’s first mod- Through its membership in B.A.U.M e.V., elobau is
whether other materials are classified as problematic ular armrest made of approximately 70 percent bio- also part of the largest corporate network for sustain-
(according to Reach or RoHS). based plastics, i.e. petroleum-free plastic, and apple able business in Europe. At the VDMA association,
leather in 2017. For this, the company cooperated elobau acts as a best practice in the SME sector and
The basic technology reed in sensors is per se with the Institute for Bioplastics and Biocomposites. supports synchronization efforts with the common
long-lasting, as it does not require a supply voltage The armrest is in no way inferior to conventional prod- good economy. At trade fair appearances such as
and can therefore be rated as very energy-efficient. A ucts, either functionally or in terms of its durability and Agritechnica, bauma, sps and CeMAT, elobau was the
modular design as well as separability of the parts en- longevity. elobau takes its pioneering and exemplary only company in the industry to take up the topic of
sure ease of repair or recycling by type. In particular, function seriously. sustainability and integrate it very prominently into
parts with high wear are designed to be interchange- the trade fair setup.
able. Products are generally bolted together rather Several reports in accordance with the ECG standard,
than molded or glued to make subsequent recycling a number of brochures and the company’s website

37
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TRANSPARENCY & CO-DETERMINATION ÖKOFROST

Excerpt from the Workbook ‘Full Balance
Sheet 5.0’ LIGHTS ON FOR
TRANSPARENCY
D4 | Customer participation and product
transparency
Customer participation can provide useful
input on potential socio-environmental and
sustainable product improvements, prod-
uct and service innovations and the future
D | CUSTOMERS AND OTHER COMPANIES

development of the market. Customers can

share their experiences directly with the
company or communicate among them- Ökofrost has been a specialist wholesaler for organ- last few years. The organic qualities are becoming
selves, thus increasing their influence. ic frozen food since 1996, supplying organic retail increasingly different, the business is becoming more
and wholesale as well as conventional food retailers international, global corporations are taking over
The provision of transparent information throughout Germany and also to individual custom- smaller organic productions, and in all this, more and
on the material composition of products ers in other European countries. The range consists more critical media reports are appearing. For these
and on how prices are set clearly demon- exclusively of certified organic food and fish from reasons, and through intensive study of our corporate
strates the (higher) quality of products and sustainable fishing. About 40 percent of the products values, we have decided to become more transparent.
services, allowing consumers to make in- are certified according to the stricter criteria of culti- Only on the basis of knowledge can the customer
formed decisions and positively influencing vation associations, for example Naturland, Bioland, make an enlightened, mature decision for or against a
public opinion. Demeter. The company is managed by the sole owner product”.
Florian Gerull.
An ECG company … With the transparency initiative ‘Understanding the
... encourages direct contact with its cus- Organic has changed: the structures that developed Whole’, the company invites customers to take a clos-
tomers and involves them in product devel- decades ago as a counter-movement to industrial ag- er look at the manufacturing processes of the prod-
opment; riculture have themselves become larger. The increas- ucts of the Ökofrost brand Biopolar.
... uses dialogue with customers to make ing demand and the possibility of making a profit with
products and services more sustainable and products of ecological quality support the develop- On a separate website you will find detailed descrip-
to promote a sufficiency-based approach to ment towards an industrial scale in the organic sector. tions of the production and processing of most of
consumption; Many customers of organic products in the food trade the products. Customers can find out which company
... ensures comprehensive product transpar- are not aware of this! produces their organic ice cream or organic ready-
ency and traceability in the supply chain. made meal, from which ingredients and in which way.
Gerull says: “From our point of view the organic In some cases, the producers and production sites are
market has become more and more complex in the shown and described. Over time, more information

38
D4 | Customer participation and product
transparency

#ecogoodpractice
Ökofrost GmbH
Industry: Food
Employees: 22 (FTE)
Location: Berlin (DE)
www.oekofrost.de

As part of the transparency initiative, two Ökofrost employees visit the ice cream producer La Via Lattea. © Ökofrost

will also be made available about the further value and manufacturer selection as transparently as possi- Animal Welfare:
chain – from wholesale to transport and storage, as ble and leave the evaluation to the individual. • On the bright side: the regulated run-out areas for
well as packaging and delivery to the shops. organic laying hens in Germany.
In the supermarket you can also find other brands that • On the dark side: the killing of male chicks and
This initiative is costly for Ökofrost, and is therefore attach importance to traceability, but no other brand the short lifespan of fattening and laying hens.
only operated for the Biopolar brand. writes so openly about supposed “dark sides” or po-
The company also hopes to contribute to a greater tential for improvement in its own products. Social aspects:
appreciation of food in the organic market and of the • On the bright side: long-term employment con-
producers. “Many customers want fair prices, but at Particular examples of this are the disclosure of cor- tracts or pay above the industry standard.
the same time they have personal price limits in mind porate structures in the organic sector or the specific • On the downside: the possible marketing of
without being aware of how many steps and resources form of animal keeping. slaughter residues to the global South.
are necessary for a product,” says Ilona Lange, co-de- • In addition, the willingness of manufacturers to
signer of the Biopolar Transparency Initiative. The detailed information about the value-added chain provide information is commented on under the
is presented for almost every Biopolar product in the heading of transparency. The results of the suppli-
Light and shadow: “Organic is not perfect either”, scheme ‘light’ and ‘shadow’. Ökofrost has researched er survey are also available as downloads.
says managing director Gerull. “But it is the best al- effects in several aspects:
ternative to conventionally produced food.” Ökofrost Gerull sums up the transparency initiative as follows:
attaches great importance to publishing information Environment and nature: “There are gaps, compromises, ethical areas of con-
that is not usually communicated for fear that it could • On the bright side: the use of regional ingredients flict – also with us – and yet we stand behind it with
have negative effects. “From our perspective there is or the use of renewable energies in production. conviction.”
no such thing as an ‘ideal product’. Everyone has an • On the dark side: long transport routes or plastic
individual view and evaluates differently. Therefore, packaging.
we present the reality and the reasons for our product

39
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HUMAN DIGNITY SAMARITER FOUNDATION

Excerpt from the Workbook ‘Full Balance
Sheet 5.0’
E1 | The purpose of products and services
MORE VALUE FOR
PEOPLE
and their effect on society
The ultimate purpose of an ECG company
is to produce or offer only those products
and services that actively contribute to the
common good. This means that they are
necessary for a simple (satisfactory) way of
life that is physically and mentally healthy,
and that they have been produced in a
E | SOCIAL ENVIRONMENT

socially responsible manner that is also as

environmentally sustainable as possible. In
With more than 60 homes at 29 locations, the Samar- therefore operates modern apartment buildings and
addition, ECG companies offer solutions to
itan Foundation is a major social service provider in is increasingly focusing on outpatient structures. In
some of the greatest challenges facing hu-
Württemberg, Southern Germany. It supports a total the nursing homes, the house community concept is
manity; for example, overcoming poverty,
of 4,000 people in the areas of care for the elderly, implemented, which enables a family setting in small
providing high-quality nutrition, education
care for people with disabilities, and social psychiatry. groups. Residential care communities and outpatient
and health for all people, and addressing
services also support the desire for self-determination
social inequality.
The aim of the services is to support clients in fulfilling in old age.
their needs for security and social integration, thus
An ECG company …
enabling them to lead a self-determined life. The The foundation also offers open assistance, day care
... offers products and services that con-
Samaritan Foundation has its roots in the diaconal centers and outpatient assisted living, because these
tribute to a good life for all and satisfy the
movement of the 19th century. It goes back to an asso- forms of support can be best adapted to the life situ-
basic needs of as many people as possible,
ciation founded by Stuttgart merchants in 1885. On ation and needs of the clients. Affected persons and
including disadvantaged and lower so-
the basis of the Gospel, this association campaigned their families thus receive the help they need for care
cio-economic groups.
against poverty and for the support of people with and support. With worship, pastoral care and other
... promotes the health and development of
disabilities. Christian-based services in its facilities, the foundation
individuals and communities with its prod-
addresses fundamental religious and spiritual needs
ucts and services.
It is central to the foundation to find individual solu- and thus strengthens the people entrusted to its care.
... avoids products and services that carry a
tions for its clients, even when this involves economic
social, environmental or health risk.
challenges. The economic framework conditions are Despite its denominational roots, the Samaritan
consistently reviewed to promote the independence Foundation does not limit its work to members of the
and participation of the clients. The foundation Christian faith, but opens its services to all in principle.

40
E1 | The purpose of products and services
and their effect on society

#ecogoodpractice
Samariterstiftung und Samariter GmbH
Industry: Social economy
Employees: 1,867 (FTE)
Location: Nurtingen (DE)
www.samariterstiftung.de

Inclusion in the neighborhood. © Samariterstiftung

Through its way of living elderly and integration assis- tance of community meeting centers, in some cases SCHEN foundation, established on the initiative of the
tance, the Samaritan Foundation is committed to en- the Samaritan Foundation also makes advance finan- Samaritan Foundation, and its local sub-foundations
hancing the value of the work done there, both within cial contributions to enable the construction of meet- coordinate volunteers who donate their private time
the foundation and in society. In the direct counseling ing centers in the vicinity of its homes. for people in need. Together with companies, schools,
of clients, the focus is on self-esteem and participa- church communities and other groups that take up
tion in common life. For example, the work of the Another effort aimed at social inclusion is the place- these experiences, and thanks to many community
day clinics for psychiatry and psychotherapy is aimed ment of sheltered workshop employees in regular jobs events, social learning takes place along the way. In
at helping people with mental illnesses and crises to at local companies. With its subsidiary INTEG gGmbH, this way, civic structures develop that enrich commu-
cope with them and, despite the difficulties, to lead a which provides employment for severely disabled nity life. To expand the social impact even further, the
good life in community and in solidarity. people in the general labor market, the foundation foundation is an active member of the SONG associ-
has broadened the institutional scope of its inclusion ation (Soziales neu gestalten), which brings innovative
Through educational work, the foundation also strives work. Since 2003, a nationwide franchise system for approaches to community work into the political dia-
to destigmatize mental crises and illnesses in society. the integrative operation of cafés has been running at logue.
It treats clients in their special situation with respect 15 locations under the auspices of the foundation with
and esteem and thus also initiates necessary process- the SAMOCCA brand. Here, jobs are offered to peo-
es of social change. The foundation gives high priority ple with disabilities and mental illness, creating visible
to the active integration and networking of its services places of practical inclusion in the community.
in and with the respective neighborhoods at all loca-
tions. This includes, among other things, cooperation The Samaritan Foundation also has a profound ef-
with the municipalities in order to actively involve fect on society through education and work on the
clients in neighborhood work. Due to the great impor- political framework conditions: The ZEIT FÜR MEN-

41
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SOLIDARITY AND SOCIAL JUSTICE buch7

Excerpt from the Workbook ‘Full Balance
Sheet 5.0’ PROFITS FOR THE
COMMON GOOD
E2 | Contribution to society
Every company operates in a social environment and
within a community. Society and its institutions (both
governmental and non-governmental) provide import-
ant foundations for entrepreneurial activities. In turn,
society expects everyone to make an appropriate con-
tribution to the maintenance and development of these
structures. In addition to taxes and statutory contribu-
tions, there is a wide range of tangible or intangible
E | SOCIAL ENVIRONMENT

benefits that organisations can provide which can either

promote or harm society and its structures.

An ECG company …
The online company buch7 was founded in 2008 as a growth. Various blogs and journalists picked up on the
... contributes to society and its institutions by paying
limited liability company with the aim of donating a topic and thus increased the awareness of buch7.
its taxes and making social contributions in accordance
large part of its profits to ecological, social and cul-
with its wealth.
tural causes. Among the first founders were Benedikt Customers are regularly asked on the website and in
... only uses government subsidies to develop the
Gleich, one of the current managing directors, and social media to suggest organizations and projects
company in such a way as to increase the wealth of the
Martin Luy, who continues to do most of the program- that should be supported. Before a round of dona-
region in the medium term.
ming work. Since all founders worked for free, half of tions is made, a pre-selection is made by an employ-
... uses its skills and resources to strengthen civil society
the first profits could already be donated. ee. It is important that the project has a social, cultural
initiatives within society as a whole without serving its
or ecological purpose, that the funding can make a
own interests.
Nevertheless, the business model was anything but difference and, ideally, that there is a very specific
... uses its contacts with administrative and political
successful: In the first few years, there was sometimes project. The pre-selection is then presented to the
decision-makers to serve the common good rather
only one order a day. To make the online store more entire team, which decides on two to three projects
than its own interests. It also publishes its contacts and
efficient and customer-friendly, a lot of volunteer time by voting. After a project, buch7 receives a descrip-
financial flows.
was invested in programming. tion and usually a photo of the use of the funding
... puts measures into place to prevent corruption and
from the recipients. Party donations do not take place
inappropriate non-payment of tax both internally and in
The breakthrough came in 2013, as a consequence in principle!
its operations with direct business partners.
of a high-profile documentary about working condi-
tions at Amazon. Customers were looking for alterna- Due to the uncomplicated funding, small associations
tive sources for books, which led to buch7’s sudden or groups can also be supported, which cannot take

42
E2 | Contribution to society

#ecogoodpractice
buch7 GmbH
Industry: Book trade
Employees: 9 (FTE)
Location: Langweid am Lech (DE)
www.buch7.de

Hobby, work and family time – the buch7 team. © buch7

advantage of other funding due to bureaucratic hur- price fixing is used to finance sponsorship, not to use they have made with regard to sustainability. These
dles. Examples of funded projects: Inselhaus – child the profits for itself. buch7 also focuses on other areas impulses do not remain without effect, although a
and youth welfare in Eurasburg – helps children who differently than the big online retailers: employees ‘small fish’ must work with a lot of patience, persever-
are disadvantaged and whose development is im- mostly work part-time and from home with flexible ance and humility.
paired by family circumstances; foodwatch, which working hours. There is no personalized advertising,
exposes food scandals; in Langweid, the company’s nor is there any data exchange with third-party pro- It is certainly unusual to start a company in order to
headquarters, the old train station was renovated and viders. The advertising slogan: “I prefer to buy at my be able to support as much as possible. But in view
a non-profit cultural center was founded. local bookstore. But if I have to buy online, then at of the fact that many good projects in the social,
buch7!” also shows the solidarity and sensitivity of the ecological and cultural fields cannot be implemented
In 2013, sales rose to 125,000 euros so that the first team with regard to the problem of retail being dis- because funds are lacking, unusual ideas are needed.
founder could be hired permanently. Today, buch7 is placed by online trade. buch7 is doing an outstanding job here for the com-
a company with 14 employees, more than three mil- mon good, and the example also shows the power
lion euros in sales and a cumulative donation of more With regard to the server service provider and the that the goal of working for the common good can
than 600,000 euros, which corresponds to about 75 contracted printing company, it was important to generate.
percent of profits. buch7 that the business partners were companies
based in Germany. buch7 uses open source software
Despite this growth, the buch7 team continues to to support the work of free developers. Since the first
live its idealistic dream of generating donations for Common Good Balance Sheet was drawn up, the
worthy projects out of “nothing,” so to speak: book wholesalers have been asked annually what changes

43
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ENVIRONMENTAL SUSTAINABILITY MÜNCHNER BÄDER

Excerpt from the Workbook ‘Full Balance
Sheet 5.0’ SWIMMING BY
NUMBERS
E3 | Reduction of environmental impact
Companies can make a substantial contri-
bution to curb excesses against our planet
by changing their internal production, man-
ufacturing and operation processes, and
thereby reducing their environmental im-
pact. The focus here should be on the inter-
nal procedures between taking possession
of primary products, and delivery of the
E | SOCIAL ENVIRONMENT

final product to the client. Product design

can also contribute to reducing this impact.
Munich’s public pools are part of the municipal pro- mental targets annually and to publish an annual en-
An ECG company … vision of public services and offer bathers indoor and vironmental statement. EMAS has made a difference:
... describes the life cycle of its products outdoor pools, sauna facilities, an ice stadium and two Munich’s baths were able to reduce their water con-
and services within the company, and col- fitness centers at 16 locations, thus providing a wide sumption from over one million cubic meters before
lects and documents their environmental range of options for staying healthy and spending 2012 to 650,000 currently. In the case of electricity
impact. leisure time. The Munich pools do not have to make and heating energy, absolute consumption is also
... actively addresses the environmental a profit within the parent company of Stadtwerke significantly lower today than 15 years ago.
impact of its core activities. München (a city utility), so admission prices are social-
Water (m3) Electricity and energy
... continuously reduces any environmental ly acceptable.
2006
used for heating
impact, and designs its procedures and pro- 2017 (MWh)
cesses to be resource-efficient, economical The ecological damage caused by the operation of
and low in harmful substances. these baths arises primarily from the consumption of 704.019 621.348 52.603 47.474
334.014 20.935 19.505

... shares its knowledge and improvements water and energy, especially in the form of heating
with the industry and with other stakehold- energy. Fresh water Water for Energy used Electricity
bathing for heating
ers.
Environmental protection is not a singular measure for
Münchner Bäder, but a permanent process. The envi- Alexander Horn, head of the quality management
ronmental management system introduced in 2006 in department, explains how Münchner Bäder have been
accordance with the EMAS Regulation supported this building up their own environmental management
process by obliging the company to regularly analyze system since the first EMAS audit in order to specif-
all environmentally relevant data, to update environ- ically take environmental protection into account in
44
E3 | Reduction of environmental impact

#ecogoodpractice
STADTWERKE MÜNCHEN –
GESCHÄFTSBEREICH BÄDER
Industry: Municipal services
Employees: 283 incl. seasonal staff
Location: München (DE)
www.swm.de/baeder

In the Maria-Einsiedel natural swimming pool, the swimming water in the separately constructed regeneration pond is purified in a purely biological and
mechanical manner. As clean, soft water, the swimming water flows back into the swimming and children’s pond. © Münchner Bäder

company activities in all areas. “At the beginning, we ture in outdoor pools in a resource-saving way. Worth measuring and counting concept was developed, the
had to ask ourselves the fundamental question, what mentioning is the newly built natural swimming pool facilities were evaluated in terms of energy, a CO2
environmental impact do we have at all, what goes Maria-Einsiedel, where the bathing water can be footprint was created, and all persons significantly in-
in and what goes out?” With this overview, potential cleaned biologically and the use of chemicals can be fluencing energy consumption were instructed in this.
for reduction was identified. From this, management dispensed with. It is the employees who make these
derived the strategic multi-year targets. Each of the processes of change possible: In company meetings, Software provides an immediate overview of the
18 facilities of the Münchner Bäder translates these current developments are regularly brought up and energy, resource and financial indicators via a traffic
into its own annual measurable individual targets and new proposals are discussed. In conjunction with team light system, enabling a rapid response in the event
measures, for example “Determine and reduce show- goals and performance-based compensation, a shared of deviations. The baths have abandoned the EMAS
er water per bather,” “Analyze electric motors,” or awareness of the value of environmental protection management system since 2018. “We have since
“Maintain or reduce bathing water consumption to has long since emerged from the company-wide ap- internalized these procedures,” says Horn. Instead,
35 liters per bather.” The continuous updating of the proach. With routine and sensitivity, employees have Stadtwerke München GmbH undergoes an audit
targets as well as the monitoring of the key figures identified major electricity consumers or high con- every three years in accordance with the EnMs regula-
influence decisions on renovations, plant optimization, sumption of pump/motor technology, or developed tion. In addition, Munich’s public baths have recently
repairs, but also changes in the operating procedure concepts for waste avoidance and procurement of started balancing their accounts according to the
and organization. sustainable materials. Economy for the Common Good as a supplement.
“ECG has introduced us to further aspects of common
For example, water purification procedures have At the end of 2015, the baths joined forces with oth- good orientation that go beyond ISO certifications,
been optimized over the years. Bad weather rules er business units of the municipal utility to set up an but without being able to replace them.”
have been adapted in order to adjust the start of the energy management system in accordance with the
season, opening hours or even the water tempera- ISO 50001 regulation (EnMS). For this purpose, a
45
Links | Content | Compact | A1 | A2 | A3 | A4 | B1 | B2 | B3 | B4 | C1 | C2 | C3 | C4 | D1 | D2 | D3 | D4 | E1 | E2 | E3 | E4

TRANSPARENCY & CO-DETERMINATION EM-CHIEMGAU

Excerpt from the Workbook ‘Full Balance
Sheet 5.0’
E4 | Transparency and co-determination
CITIZENS AGAINST
The main aim of transparency and co-de-
termination is to protect the general public
from decisions that are based on a lack of
GENETIC ENGINEERING
information and facts, a lack of discussion,
or a lack of involvement of those affected
by these decisions. They are the basis of an
educated, democratic, open and pluralistic
society.
E | SOCIAL ENVIRONMENT

Relevant stakeholders include: local resi-

dents, local authorities, not-for-profit organ- “25 years ago, we began advising farmers on soil fer- Because he was aware that the release of the manipu-
isations, future generations and nature (the tility and humus development. For us, the focus was lated genes in the plants in the field would be spread
environment, animals, plants, biodiversity, always on the cycle, which made us seem very pecu- by nature and could no longer be stopped, Fischer
land). liar at first. Until then, it was customary that the humus saw an urgent need for action on the topic of agricul-
content of the soil would decrease if you followed tural genetic engineering. The artificially produced
An ECG company … the specifications of corporations in your farming. By genetic information would be the property of the
... is transparent about any activities and highlighting the steadily decreasing soil fertility, we developers, such as Monsanto. This would have meant
involvement that are of legitimate interest connected with the hearts and minds of farmers and, that they would have had the right to demand patent
to the public. with the help of technology or microbiology, devel- payments from every gardener and farmer on whose
... takes into account the interests of rele- oped possible solutions for the specific soils and prob- land these genes were found. This would have meant
vant stakeholders when making business lems. This is a new, sustainable approach to farming.” total dependence!
decisions. Christoph Fischer, founder and managing director of
... values transparency and co-decision the family business EM-Chiemgau, together with 40 Informing the people most affected seemed to be
making as the basis of an educated, demo- farmers founded the working group Civil courage – the only reasonable and feasible approach. The
cratic, open and pluralistic society. free farmers und citizens against genetic engineering farmers were only aware of the alleged advantages
in 2006 and coordinated an information campaign. of agro-genetic engineering; they were not aware of
In one year he held lectures on the risks of genetic the inevitable dependence. EM Chiemgau set up a
engineering in agriculture at up to 150 events. Finally, campaign website with detailed information on the
groups in 32 districts took part in the civil courage background and effects of agro-genetic engineer-
initiative, many of which are still active today. ing, which soon became a point of reference. More

46
E4 | Transparency and co-determination

#ecogoodpractice
Christoph Fischer GmbH | EM-Chiemgau
Industry: Environmental technology
Employees: 21 (FTE)
Location: Stephanskirchen/Högering (DE)
www.em-chiemgau.de

Demonstration march of the initiative ‘Zivilcourage gegen Gentechnik’, 2008, Rosenheim. © Initiative Zivilcourage gegen Gentechnik

than 30,000 people left a statement on agro-genetic Federal Minister of Agriculture issuing a ban on the mus build-up in just five years. This makes it possible
engineering on the Internet. Looking back, Fischer cultivation and sale of Monsanto’s genetically modi- to work without artificial fertilizers, to reduce the use
explains: “The information campaign started on a very fied maize, MON810 in Germany. This came into force of sprays, to make better use of water and to avert
small scale. First in the back rooms of the pubs, then in spring 2009 – to the visible irritation of the compa- catastrophes, because the soil becomes absorbent
in the pubs and then in the event spaces, then we ny’s stakeholders. again. Fischer’s enthusiastic conclusion: “We are
used the summer time when the beer tents were up. opening the way to sustainable agriculture, binding
In September 2008, 3,500 people came to the Inn- The work of EM Chiemgau continues to lead the way additional CO2 into the soil, and making it permanent.
talhalle in Rosenheim to hear the Indian Nobel Prize in taking into account the interests of future gen-
Winner Dr. Vandana Shiva answer the question ‘Is agri- erations and the planet. For Fischer it is extremely Christoph Fischer on ECG:
cultural genetic engineering destroying our future?’ important to “anchor the idea of sustainability and its “It’s nice that we find solutions, but why do we have
– 80 percent of them in traditional costume! That hit economic possibilities in people’s minds, so that top- such problems in the first place? It’s because of the
the CSU party right in the heart. Mr. Seehofer then ics like agro-genetic engineering can no longer fall on way we do business. When you work in agriculture,
invited me to a TV debate, and explained to me in the fertile ground. you understand that you cannot grow forever in a
make-up room: “Mr. Fischer, BUND and Greenpeace limited system. And the EM in our company name no
supporters don’t vote for us anyway, but you have Positerra GmbH, founded in 2019 together with expe- longer stands for Effective Microorganisms, but for
penetrated our core electorate!” rienced scientists and entrepreneurs, aims to achieve Effective Together. ECG is a good tool for this. EM,
the certification of soils as CO2 sinks and enable com- humus building, ECG, everything belongs togeth-
The mobilization was successful. In September 2008, panies and city dwellers to support farmers in their er! We have been ECG-certified since 2017 and will
according to a survey, 80 percent of the Bavarians region in rebuilding humus. This newly established re-certify next year.”
and 75 percent of the CSU voters were in favor of the system enables peak values such as 2.5 percent hu-

47
ECONOMY
FOR THE COMMON GOOD
An economic model for the future

#ecogoodpractices

IMPRINT
Publisher: International Federation for the Economy for the
Common Good e.V.; Stresemannstraße 23, 22769 Hamburg
(DE), www.ecogood.org

Editorial and author team: Kerstin Meyer, Gitta Walchner,

Silvia Painer, Daniela von Pfuhlstein, Gerd Hofielen,
Matthias Kasper, Ulrike Amann; Editor: Ulli Fejer;
Translation: Trevor Bodogh, Bridget Knapper; Graphics
and layout: Silvia Painer, Stella Schaller.
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June 2021

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