Die vorliegende Arbeit widmet sich zweier zivilgesellschaftlichen Bewegungen, die zur Erreichung einer sozial- ökologischen Wende ein Nachhaltigkeitsrahmenwerk für Unternehmen geschaffen haben, in der alternative Wirtschaftsmodelle propagiert werden. Dadurch sollen mehr Stakeholder in Prozesse eingebunden, Geschäftstätigkeiten transparenter dargestellt und das Geschäftsgebaren an der Triple-Bottom-Line ausgerichtet werden.
In der Thesis werden die beiden Bewegungen der B Corp (Benefit Corporation) und der Gemeinwohl-Ökonomie (GWÖ) vorgestellt und schließlich deren Reportingmethoden des B Impact Assessments (BIA) und der Gemeinwohl-Bilanz (GWB) näher durchleuchtet. Es soll festgestellt werden ob Gemeinsamkeiten und gravierende Unterschiede vorliegen, welche Vor- und Nachteile für Unternehmen bei der Anwendung der Methoden bestehen, ob die Ergebnisse der Zertifizierungen quantitativ und qualitativ miteinander vergleichbar sind und welche Verbesserungspotentiale es für beide Standards noch gibt.
Grundsätzlich wurde festgestellt, dass beide Bewegungen unterschiedlich vorgehen und dies mit deren Herkunft zusammenhängt. Man erkennt die amerikanisch- (BIA) bzw. europäisch- (GWÖ) geprägte Ausrichtung der beiden Modelle. Jedoch wollen beide das gleiche: Einen lebenswerten Planeten zu hinterlassen.
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