The Common Good Matrix is a model for reflection and development that provides organisations with a clear framework for planning, coordinating and implementing the wide range of measures and processes required for transformation towards the common good.

Watch or click through this animation to learn more.

Why complete a Common Good Balance Sheet?

The Common Good Balance Sheet (CGBS) is the detailed framework developed by working through the Common Good Matrix. It  provides transparency regarding the contribution an organisation makes towards the common good and, thereby, towards the transformation of the economy as a whole. It is about treating people and resources responsibly and contributing to their regeneration – reflecting on the social, environmental and overall ethical impacts of the organisation’s activities.

Who does it benefit?

  • Planning clear measures in accordance with the organisation’s sustainable, strategic direction and purpose
  • Identifying priorities and focus on individual themes and aspects
  • Creating opportunities for staff transparency and co-determination
  • Strengthening relationships with all stakeholders and improving employee retention
  • Measuring progress internally and externally through standardised indicators and consistent assessment levels
  • Alignment with the EU Voluntary Standard (basic or full) and greater interoperability with other international sustainability reporting standards such as GRI
  • Strengthening the common good as a whole
  • Conserving and regenerating natural and social resources
  • Encouraging responsible business conduct beyond legal requirements
  • Prioritising the sense of responsibility and commitment that organisations recognise and act upon
  • Inspiring and supporting other organisations, building collaboration and momentum towards an Economy for the Common Good

Version 5.2

The Common Good Matrix 5.2 has been comprehensively updated through extensive stakeholder feedback to simplify the reporting process and better support forward-looking organisational development, analyse operations, set priorities, develop concrete measures and assess progress.

Matrix 5.2 supports organisations in moving from sustainability reporting to practical transformation. Guiding questions, indicators and assessment levels provide a structured basis for examining processes, identifying areas for improvement and developing an actionable plan. The digital format and relevance filters allow organisations to tailor the reporting template to their type, situation and reporting requirements.

Discover the Matrix 5.2 in other languages.

  • Digital HTML file combines: workbook, reporting questions, verification indicators, assessment levels and guidance
  • Two reporting options: Common Good Balance Sheet + basic OR full VS – plus the choice to report mandatory and optional datapoints
  • Relevance filters for different contexts (one-person organisations, non-profits, B2B providers…)
  • Improved coherence between assessment levels and general table
  • Continued integration of purpose, life-cycle assessment and circular economy
  • Alignment with the EU Voluntary Standard VS (formerly VSME)

Matrix 5.2 exclusively offers the HTML file solution, with download options for further processing in preferred desktop format (Word, PDF, open document formats, etc.)

Currently offering two providers operating on the same technical basis (i.e. questions, indicators and assessment levels):

  • Balancing using Matrix version 5.2 is strongly encouraged after its release.
  • 5.0 and 5.1 balances covering the 2025-2026 reporting period  may be submitted for audit by 31 December 2027 at the latest. (For further details, please contact the new audit company: Vita Bona Prüf & Audit GmbH)
  • Any organisation that started with versions 5.0 or 5.1 and wishes to switch to 5.2 can transfer already prepared content (same structure + manual minor adjustments).

Learn more about previous versions: Matrix 5.0 and Matrix 5.1.

OFFICIAL IT TOOL PARTNERS

Our official partners offer IT tools 100% based on our framework. Find the links to their services below.

Leadity

The IT tool partners offer their solutions in several languages, please inquire.

Transform your organisation: contribute to the common good today

The templates for creating a Common Good Balance Sheet are open-source: they can be downloaded and used free-of-charge by any organisation. We recommend seeking guidance from an experienced ECOnGOOD consultant, particularly when compiling your first report, so that you can benefit from their background knowledge and benchmarks.

Here are the three options:

Individually – without support

  • When using the HTML file: set the filters in the HTML file, download the documents, prepare the Common Good Balance Sheet and carry out the self-evaluation.
  • When using an IT tool: apply the filters within the IT tool, prepare the Common Good Balance Sheet and carry out the self-evaluation.

Individually – with support from an ECOnGOOD consultant

Select an ECOnGOOD consultant from the pool in the relevant country and contact them to design and carry out the process together: your team and an experienced, trained professional.

In a peer process – facilitated by an ECOnGOOD consultant

Find out from your ECOnGOOD consultant, your country association or the national or regional contact persons and register for a standardised peer process: benefit from joint workshops, mutual exchange and feedback. Afterwards, it is possible to apply for an external audit.