This document presents the Common Welfare Matrix 3.0, which provides a framework for measuring an organization's performance according to key values of human dignity, solidarity, ecological sustainability, and social justice. It evaluates stakeholder groups such as suppliers, investors, staff, customers, and the social environment on various criteria from 0 to 100 or from -200 to 0. For example, staff are evaluated on job quality, just distribution of labor, advancing sustainable behaviors, and income equality. This helps organizations assess their impact and identify areas for improvement across environmental, social and governance issues.

1. COMMON
Common Welfare MATRIX 3.0 WELF ARE
Version: 30 June 2011. This version is valid for Common Welfare Balance Sheets generated in 2011.
ECONOMY
VALUE Democratic Co-determination
Human dignity Solidarity Ecological Sustainability Social Justice
STAKEHOLDER & Transparency
A) Suppliers A1: Ethical Supply Management
Thinking about risks of products / services, considering social and ecological aspects of suppliers and service partners 100
B) Investors B1: Ethical Financial Management
Considering social and ecological aspects when choosing financial services, common welfare oriented investments and fundings 20
C) Staff C1: Job quality C2: Just distribution of labor C3: Advancing and demanding C4: Just distribution of incomes, C6: Transparency and
Incl. Owners Guaranteeing humane work condi- Reduction of overtime working eco-friendly behavior and a sus- low wage dispersion (netto) within a co-determination
tions , advancing physical health and hours, waiving all-inclusive contracts, tainable lifestyle of staff members company, compliance with minimum Transparency of decisions and
mental well-being, self-organized and reduction of standardized working (mobility, food), training and aware- and maximum incomes 60 figures, co-determination of staff
meaningful working environment, hours, contribution to the reduction ness raising activities, sustainable C5: Equal opportunities / members on operative strategic deci-
scope for personal development and of unemployment organizational sions, election of executive manag-
inclusion of disadvantaged persons
family (Work-Life-Balance) ers, transferring ownership to staff
gender, migrants, persons with
members (e.g. sociocracy)
special needs
60 40 40 40 100
D) Customers / D1: Ethic sales D2: Solidarity with business D3: Ecological design of products D4: Social design of products/ D5: Raising social and ecological
Products / Services / Customer focus and co-determina- partners and services services standards within the specific sector,
tion, cooperation with consumer Dissemination of information, know- Offering of ecologically superior Social grading of prices, no barriers, role model effect, development
Business Partners
associations, trainings in ethic sales, how, personnel, orders; interest-free products/services; awareness rais- special products for disadvantaged of higher standards together with
ethical marketing, ethically adjusted loans, participation in cooperative ing programmes, consideration of customers business
bonus schemes marketing and crisis management ecological aspects when choosing
40 80 customer target groups 60 20 20
E) Social E1: Social effect and Impact of E2: Contribution to the local E3: Reduction of impact on the E4: Minimizing distribution of E5: Social transparancy and
Environment: Region, products / services community environment profits to external persons co-determination,
Meaningful products under consid- Mutual support and cooperation Reduction of business-specific envi- No interest-rates or at most reporting in accordance with Global
sovereign, future genera-
eration of sustainable lifestyles through financial resources, services, ronmental impact on a sustainable inflationary adjustment of the Reporting Initiative (GRI), Common
tion, global fellow human products, logistics, time, know-how, level: resources, energy & climate, capital of external owners Welfare Report, co-determination of
beings, animals and plants knowledge, contacts, influence 40
100 emissions, waste etc. 100 40 stakeholders 40
Negative Criteria Violation of ILO-norms and standards Hostile takeover -200 Massive environmental Unequal remuneration for Non-disclosure of shareholdings
/ human rights -200 pollution -200 women and men -200 and subsidiaries -100
Products not respecting human Gross violation of environmental Job cuts or off-shoring for Prohibition of a works council -150
dignity, e.g. weapons, nuclear power, standards (e.g. limiting values)
-150 profits -150
genetically modified food -200 Planned obsolescence Subsidiaries in tax havens -200
Acquisition at / Cooperation (short lifespan)
with companies that violate
-100 Interest rates on equities
> 10 %
human dignity -150 -200