aSocialBusinessbasedontheEconomyfor

theCommonGood

IreneBullónClosas

Dra.MercèCarreras-Solanas

DegreeinBusinessAdministration

Ifonedreamsbyhimself,hestaysadreamer;butifyoustartdreamingwiththeothers,

thatisthebeginningofanewreality.

RAPHAELFELLMER

ABSTRACT

Inthisstudywewanttomeasure inwhich leveldoesasocialenterprise,“TheSocial

Coin”,contributestotheCommonGoodofoursociety.Thiscompany is inchargeof

trackingdifferentactsofkindnessinabusiness,cityoramongthecitizens.

WeobtainedtheresultsafterinterviewingtheCEO’scompany,IvanCaballero,andthe

Matrix-Groupcomponentswiththe“Quick-Test”.Wewilltrytoestablishaweighting

between the Test and theMatrix punctuation. Ourmain goal is to answer this two

questionswhiledoingtheproject:

-Dotheproductsandservicesthat“TheSocialCoin”provides,increasetheCGlevelof

theircustomers?

-DotheydoitasacompanyfortheECGaccordingtotheCGMatrixevaluation?What

isthestakeholder’sopinion?

Keywords: Common GoodMatrix, Human City Platform, Economy for the Common

Good,“Quick-Test”,TheSocialCoin,SPARK.

RESUM

Avuidia,l’EconomiadelBéComúésencaraunconceptemoltnou,desconegutperla

majoria de les persones. Sens dubte, el segle XX va ser un període ple d’avanços

tecnològics idescobrimentscientíficsquevancanviar lahistòria ielpropimónenel

quevivim.PeròelsegleXXIpodriaanar,finsitot,unpasmésenllà.Mentrelasocietat

canvia, tambého fa l’educació, la tecnologia,el sistemad’assistènciasanitària, l’estil

devidail’economia.Acausad’aquestesmúltiplestransformacions,sorgeixl’Economia

delBéComú,sentaixíelnoumodeleconòmicfuturdesitjat.

D’acord amb l’Índex de Kauffman d’Activitat Emprenedora, la tassa empresarial als

EE.UU.iEuropahasuperatlabombolladot.comdefa15anys.Desde2011,hihamés

de 20 milions d’empresaris, amb empreses de nova creació. Aquest fet em va fer

pensarivolerestudiaruncasreal:“TheSocialCoin”.Lafinalitatd’aquestaempresaés

realitzarunseguimentdelesaccionsètiquesquepuguiportaratermeunaempresa,

unaciutatoindividus.

En aquest estudi volem mesurar en quin grau contribueix aquesta empresa a

incrementarelBéComúdelasocietat.ElsresultatselshemobtingutatravésdelTest-

Ràpid,entrevistantd’unabandaeldirectorgeneraldel’empresa,iperaltrabandaels

agentssocialsde laMatriu.L’objectiuespoder respondreduespreguntesal llargde

l’estudi:

-Els productes i serveis que “The Social Coin” proveeix, augmenten el nivell del bé

comúdelsseusclients?

-Segons l’avaluacióde laMatriudelBéComú,hofacomunaempresadelBéComú?

Queenpensenelsagentssocials?

Paraulesclau:EconomiadelBéComú,HumanCityPlatform,MatriudelBéComú,The

SocialCoin,SPARK,Test-Ràpid.

1

TABLEOFCONTENTS

CHAPTERI:INTRODUCTION…………………………………………………………………………3

1.1.Acknowledge…………………………………………………………………………………………...3

1.2.Motivationgoals………………………………………………………………………………………3

1.3.Chaptersoverviewandmethodology……………………………………………………….4

CHAPTERII:MARKETANDGOVERNANCE…………………………………………………….6

2.1.Peoplevs.Corporations……………………………………………………………………………7

2.2.Localvs.Global…………………………………………………………………………………………8

CHAPTERIII:HOWCANKNOWLEDGEEMPOWERCITIZENS?..........................11

3.1.TheEconomyfortheCommonGoodModel…………………………………………….12

3.1.1.Introductionofthisconcept……………………………………………………….12

3.2.TheSocialCoin………………………………………………………………………………………….14

3.2.1.Companyevolution…………………………………………………………………….14

3.2.2.IntroductiontotheHCPproject………………………………………………….18

3.2.3.MeasurestomaximizeImpacts……………………………………………….….20

3.2.4.Implementation………………………………………………………………………….21

3.2.5.EthicsandSecurity……………………………………………………………………..24

3.3.Technical-tools………………………………………………………………………………………….24

3.3.1.BigData………………………………………………………………………………………24

3.3.2.IoTandAI…………………………………………………………………………………...25

3.3.3.Blockchain…………………………………………………………………………………..25

CHAPTERIV:CASESTUDY:“THESOCIALCOIN”TESTEDBYTHECOMMONGOOD….26

4.1.TheBalanceSheetandthe“Quick-Test”…………………………………………………..26

4.2.Applicationofthe“Quick-Test”…………………………………………………………………28

4.2.1.TheCEO……………………………………………………………………………………….29

4.2.2.TheStakeholders………………………………………………………………………….30

4.2.2.1.Suppliers……………………………………………………………………..…30

2

4.2.2.2.Investors…………………………………………………………………….30

4.2.2.3.Employeesincludingbusinessowners……………………..…31

4.2.2.4.Customers/Products/Services/BusinessPartners…….….31

4.2.2.5.SocialEnvironment………………………………………………….….32

4.2.3.Contrastingtheresults………………………………………………………….....33

4.3.ApplicationoftheCommonGoodBalanceSheetCalculator…………………...33

4.3.1.Descriptionofcalculationprocess…………………………………………….33

4.3.2.Contrastingthesignificantresults……………………………………….…….35

CHAPTERV:CONCLUSIONS…………………………………………………………………….……44

5.1.Contributions……………………………………………………………………………………….….44

5.2.Conclusions………………………………………………………………………………………….….44

5.3.Improvementproposalsandnextlinesofresearch…………………………….…..46

CHAPTERVI:BIBLIOGRAPHY……………………………………………………………………....48

ANNEXI………………………………………………………………………………………………………51

ANNEXII……………………………………………………………………………………………………..52

3

CHAPTERI:INTRODUCTION

1.1.Acknowledgement

I would like to start giving a massive gratitude to three people: Anna Closas, Ivan

Caballero,andlastbutnotleast,MercèCarreras-Solanas.

Firstofall,thankAnnaClosaswhowasthefirstonemotivatingandencouragingmeto

doastudyaboutTheSocialCoin.Secondofall,thankIvanCaballeroforhistimeand

commitment. Third of all, thankMercè Carreras,my advisor. Shemade this project

possibleandguidedmethroughthiseconomicmodelandmademerealizeaboutthe

innovativefuture.

Thanks to Ling Liuwhohelpedme to develop the project and also for his time and

dedication.

Tomyfamilyandfriends,thankyouaswell.

Finally, Iwould like to thank theUniversity of Barcelona becausewithout them this

projectwouldhaveneverbeendone.

1.2.Motivationgoals

ThesefouryearsincollegeIhavelearnedmanythingsabouteconomy,management

andbusiness.Wearetaughtthattosucceedasacompanyyouhavetobesneakyand

fightagainstanyadversity.Thewayyousucceedisindifferentaslongasyoureachthe

break-even point,where you pass from losingmoney to startmaking profit. People

mislead,betray,anddoanythingtobeonthetopofthemarket.Wehavegottothe

point wherewe are selfish people, just looking out for our interests and forgetting

aboutconceptssuchasteamwork,welfare,humilityorcooperation.

I have been traveling and studying abroad in the past few years. I did an exchange

programinKarlsruhe,Germany,forabouttwoyears.Thankstothisexperience,Imeta

lotofpeoplefromdifferentculturesaroundtheworld.Also,Ihavebeenabletowork

fordifferentcompanies inthreedifferentcountries likeGermany,Austria,andSpain.

EventhoughGermanyandAustriawerenothomeforme,Ifeltlovedandcomfortable

in both countries. For that reason, I would like to be part of some kind of social

companyandlearnmoreabouttheneweconomies,specificallytheEconomyforthe

4

Common Good. We have had a capitalist system in our economy in the last two

centuriesandthisnewconceptofeconomycanmakeahugeimpact.

1.3.Chaptersoverviewandmethodology

Chapter1belongstotheintroduction.Inonehand,Istartappreciatingallthepeople

whomadethisstudypossible.Ontheotherhand, Iexplainedwhatmotivatedmeto

dothisprojectandalsothemethodologyIusedtoachieveit.

Chapter2wondersaboutwhatwecalllocalandwhatwecallglobal.Eachpersonhasa

differentviewofthesetwoconcepts.Itisexplainedwithhelpofthecurrentmoment

concerningaboutmarket,governance,citizenshipandcorporations.

Chapter 3 shows how technologies can empower the citizenship through a social

company,“TheSocialCoin”andothertechnical-tools.Alsoexplainstheconceptofthe

EconomyfortheCommonGood.

Chapter 4explains the resultsof implementing the “Quick-Test” to theCEOof “The

SocialCoin”andcomparingtheanswerswithalltheMatrixgroupcomponentsofthe

ECG.Wematchedtheresults fromthe“Quick-Test”totheCGBalanceSheet.Asthe

resultsaregeneratedandobserved,isthisconcordantwithallwhatisexpectedabout

thecompany?Thiswillbediscussedinthischapter.

Chapter5states3parts:thecontributionsmadetothisproject;theconclusionsafter

it,andfinally,thesuggestedimprovementsoftheprojectthatwecancontributewith

allwhatwehavelearnedsofar.

Chapter6containsthewholebibliographyused.

Annex shows other information about the project that could not be on the main

chapters.

5

The methodology used to accomplish the study consists of: First, the information

aboutthecompany,“TheSocialCoin”,andtheirnewproject.Thisinformationgaveus

ageneralideaabouthowtheirprojectslookslike.Secondly,theCG-toolsavailableon

theirwebpage: such as the ECG calculation (excel document), theGuidelines for an

ECGReport,the“Quick-Test”andtheCommonGoodMatrix.

Lateron,asareference,weconsultedtwouniversityprojects:

-One from a Pompeu Fabra’sUniversity studentwhich topicwas “The Electric Bikes

marketinShanghaiandBarcelona”.TheyusedtheSpanishversionofthe“Quick-Test”

andwewillbeusingtheEnglishversion,sotheremightbeatinydifferencebetween

them.

-TheotheroneisfromaUniversityofBarcelona’sstudent,named“L’economiadelBé

comúilasevaaplicabilitatalaUniversitatdeBarcelona”.

Finally,themain informationcomesfromthewell-knownbooknamed“LaEconomía

delBienComún”byChristanFelber,thefounderofthiseconomicmodel.

6

CHAPTERII:MARKETANDGOVERNANCE

Theeconomy,themarketandtheregulationsthatrulesustodayinourcountry,has

led us to the current state. High unemployment rate, evictions of entire families,

emptyflatsthatbankscannotsell,exorbitantprices,etc.

Theimplementation,attheendofthe20thcentury,ofapolitico-economicmainstream

capitalist model by developed countries and the Great Recession in 2007-2008,

triggered the real estate bubble burst and the international financial collapse, thus

jeopardizingthousandsofcountries.

Themarketisthebestwaytoallocateresources,buthistoryshowsusthatthecurrent

markethasseveral shortcomings.Mostcountrieshaveacapitalist systemwhere the

marketplaysaleadingrole:uncontrolledcapitalismwithprivatedebt,environmental

destructionbymultinationalcompanies,outrageousemploymentconditions,etc.

But,atthesametime,wefindthattherearestillafewcountriesruledbyacommunist

systemtryingtofindaformulatointegratethemarketintheircurrenteconomy(such

asChinaandCuba).Therefore,theplannedeconomy,asdemonstratedbythefailure

oftheUSSR,hasprovedtobeunworkable.

Thegreatadvantageoftheseeconomiesshouldbethemoreequitabledistributionof

income,butthetruthisthatplannerscannotknowthepreferencesofconsumersand

thepotentialshortagesofbasicgoodsandsurplus(lossoflabourandmaterials).There

isnoeffectivecoordinationofproductionrequiredbythemarket.

Formanydecadesithasbeensaidthatthereisnoalternative,butthewholeworldis

seekingforapoliticalandeconomicchange.Wenotefromafewyearsago,apalpable

exponential evolution of technology and the creation ofmany start-ups (manywith

socialinitiatives).Theyfaceachallengetousethistechnologyoptimallyandadaptitto

continuoustechnologicalchange,bothinthepublicandprivatesector.

Weneedanewmarketmodelandmostlyknowinghowtogovernit.

7

2.1.Peoplevs.Corporations

Peopleandcorporationsareone,thatmeanstheyhaveacommonfeature:theyneed

eachother.

Since the Great Recession, as explained above, we find a dissatisfied population.

Peopletaketothestreetstoprotest(suchas15-MinSpain)andstrikesofallkindsare

heldtoputpressureonthegovernmentandthus,catchpoliticsattention.

Companies do not look after their workers; wages are incompatible with the

dedication of their job positions neither with their personal life. The contracts are

contrarytohumandignityandthereisadailyworkerinsecurityforfearofbeingfired

atanytime.

“VieleMenschenglauben,dasswirdieWeltnichtverändernkönnen,aberdieWahrheitist,wennwirunsändern,verändernwirdieWelt!”1(RaphaelFellmer)We found a very interesting real case in Germany, of a person against society,

government,businessandeverythingingeneral.RaphaelFellmerisaGermanactivist,

borninBerlinin1983,famousforleadingamoneystrikefor5years(2010-2015):alife

withnoincomes,nobankaccountnorunnecessaryconsumption.Itwasawaytoclaim

adifferentwayof life and, in turn, raiseawarenessandmakepeople think critically

abouthowwelive.

Itallstartedwhenhebegantoquestionthewaythatwelive.Thatiswhyhedecided

totraveltoMexicowithoutabudgetandtryingtosurvivewithoutmoney.Thanksto

people’sgenerosityand,ontheotherhand,forsociety’sbadhabitofthrowingtonsof

food,hecouldreachhisgoal.Peoplewhohadnothingwerewillingtosharewithout

expectinganything in return.After thetriphe involvedhimself intovariousprojects:

collaborative consumption, fight against waste of food and he was the founder of

"Lebensmittelretten"2.

Ontheotherhand,hebeganasocialactofplacing“SocialFridges”inBerlinerstreets.

Tons of food in supermarkets containers, for the simple fact of having reached its

1InEnglish:“Manypeoplethinkthatwecannotchangetheworld,butthetruthiswhenwechangeourselves,thenwecanchangetheworld.”http://www.playgroundmag.net/articulos/entrevistas/raphael-fellmer-vivir-sin-dinero-eotopia_0_1501649825.html2 “Foodrescue”,inEnglish(webpagehttps://foodsharing.de/)

8

freshnessdate,whenwecouldactuallystillconsumethem.Globallywediscard40%of

thewholefoodproductionandlikehesays:“Stuffeddumpstersandemptystomachs”3

Figure1.“Socialfridges”inBerlin

With this protest acts he could encourage other people and try to change their

mentalityincorporations,inordertomodifythemarketdirection.TheECG(explained

in Chapter III) could compensate, for example, the supermarkets that do not throw

thousands of food in a good condition. This could be related to theMatrix-Box: E3

Reductionofenvironmentalimpact.

2.2.Localvs.Global

Therehavealwaysbeencultural,ideologicalandreligiousdifferences.Thismaycreate

conflictsamongneighbours(suchastheBalkan’sWar),cities,countriesandcontinents

which sadly,often results inwars, racismand social inequalities. There is a Socrates

famousquotethatsays:"IamnotanAthenianoraGreek,butacitizenoftheworld."

Therefore,wefindtheambiguitybetweenwhat is localandwhat isglobal.Wearea

very individualistic society that looks first for ourselves and after that, we may do

somethingfortheothers.

3http://www.playgroundmag.net/articulos/entrevistas/raphael-fellmer-vivir-sin-dinero-eotopia_0_1501649825.html

9

This canbe reflectedat amunicipal, community,or state level. Even though society

have thepossibilityof contribute to theCommonGood, they rathermakeprofit for

theirparticular interests and sometimes in ahighlyunethicalway. In Spainwehave

uncoveredcasesofcorruption,taxoffensesortaxhavens,whicharetakingplacemore

often since the crisis, such as the “Panama Papers’ case” where politicians and

importantfiguresinmanyfirstworldcountrieswereinvolved.

AdamSmithsaid:“Thebestresultcomesfromeveryoneinthegroupdoingwhatisbestfor

himself”. Two centuries after, an American mathematician and university professor,

John Forbes Nash, who made huge contributions to game theory and partial

differentialequations,reachedonedefinitiveconclusion:“AdamSmith’sstatementwas

incomplete,becausethebestresultwillcomefromeveryoneinthegroupdoingwhatisbestfor

himselfANDTHEGROUP”.4

Thankstoglobalization,projectsthatcouldhaveonlybeenlocalwereabletoexpand

outwardstoexteriormarkets.Thisfacthashisadvantagesanddisadvantages,because

one runs the risk of being ambitious, wanting to grow and to spread uncontrolled

worldwide.

Forthisreason,theEconomyfortheCommonGoodbetsforaregionaleconomyand

encouragestopurchaselocalproductsandservices.Thefirststepswiththismodelare

tobemadeatalocallevel,wheretheinitialmeasuresaretaken.

InTSC’scase(explainedindetailinsection3.2.)atthebeginningoftheKindnessChain

theiractsareatalocalzone,butlaterthe“socialcoins”(plasticphysicaltokenswitha

coinshape)spreadjusttoothercountriesandthus,becomingaglobalproject.

TSCbeganasaB2Ccompany:theycreateda“PayItForward”5movement,suchasthe

KindnessChain,amongcitizensthrougha“socialcoin”anditsgeographicalmovement

withoutborders;startingthechaininBarcelonaandinsomecasesreachingtheUnited

States,IndiaandSouthAmerica.

4Scenefromthefilm:“ABeautifulMind”(2001,America).5Formoreinformation,pleasewatchthisvideo:https://www.youtube.com/watch?v=ZQLkhL_DOhc

10

CurrentlytheyareaB2Benterprise:theproductsandservicesofferedareaddressed

to companies. They offer a range of boxes with varying prices depending on the

characteristics required for each company. Inside of them, we can find TSC’s

merchandising, access to the platform for 6-12-24 months and its implementation,

useful information about the company and the “social coins” to distribute among

employees.

Since2015theyareinvolvedwithanewproject:the“HumanCityPlatform”.Thisisa

platformforthe inhabitantsofacity(beginningata local-level),butwhoseaimisto

extendonasmanycitiesaspossiblearoundtheworld(becomeglobal).

Theyhavenotdoneyetanypilot-test,sowedonotknowhowtheresultswillbe.

11

CHAPTERIII:HOWCANKNOWLEDGEEMPOWERCITIZENS?

All the current citizen empowerment is possible thanks to technology and the First

Worldcountries’development(suchastheexampleofHCP,discussedabove).

Butwhataboutallthecountriesthatdonothaveaccesstotheseresources?

For now, we can predict that those are measures aimed at FirstWorld cities, thus

excluding underdeveloped countries that do not have Internet access nor the

technologicalinnovations.

ThisconceptiscalledDigitalDivide,definedasthedifferencebetweenthosewhocan

accesstheInternetandcanmakeuseofthenewservicesofferedbytheWorldWide

Web, and those excluded from these services. This gap is due to the geographically

andsocio-economicstatusdifferences,inconjunctionwithotherculturalinequalities.

Underdeveloped countries do not have the same quality of technological

infrastructure nor the cultural capital to transform the circulating information to

relevantknowledge,astheFirstWorldcountriescando.Likewise,wemustalsotake

into account the divergences between the different literacy levels and the ability to

useICT6effectivelythatthecitizensofpoorercountriescanhave.

LatinAmerica,forexample, isworkingproactivelywiththeinclusionoftechnologyin

theireducationsystems.

In India, from the moment that Muslim women were allowed to have a personal

mobilephone,theygotbackpartofthefreedomthattheirhusbandsdeniedtothem,

thus livingmore independently. As an example, they are now able to communicate

withfarmersandcomparethepricesoftheirproductsbysimplymakingacall.

6ICT:Informationandcommunicationstechnology.

12

3.1.TheEconomyfortheCommonGoodModel

3.1.1.Introductionofthisconcept “EnlaEconomíadelBienComún,unaempresaprivadasolopuedeserexitosasitambiénaumentaeléxitodelasociedad"7(ChrisitanFelber)TheECGisanalternativemodeltotheeconomicsystemsthatwecurrentlyhave.This

concept aroseoutof ameetingbetweenChristian Felber (Salzburg1972) anda few

Austrianentrepreneursin2009.

What the theory claims is nothing "new", sincewhat it proposes is tobe congruent

withthefundamentalconstitutionalvaluesandwiththerelationshipsthatwealready

havewitheconomicalbehaviour.

Atthistime,therearealmost2000companies,spreadover15countries,interestedin

joiningthemovementandmorethan350thatalreadyimplementtheBalanceofthe

CommonGood(explainedinparagraph4.1.).

Today'sbusinessesusea financial report (Statementof FinancialPosition,Profit and

LossAccount)tomeasureandcomparethecompany'ssuccess.

ButwhattheECGdeterminesisthatthebenefitshouldonlybeavehicletowardsthe

maingoal,not themaingoal itself.As theeconomistLeopoldKohrsaid:"Growth isa

means to reach the optimal size"; meaning that each organisation, depending on its

marketandpurpose,hasaspecificidealsize.Itisnotnecessarytogrowphysicallyand

economically,inordertosucceedyearafteryear.

SomemunicipalitiesandCityCouncilshavealreadyexpressedtheirinterest,inorderto

contributeonabetteranddecentmodel,theCommonGood.

ThefollowingtableshowsussomeECGmeasurestakeninaSpanishCityCouncilanda

relationwiththeECG-Matrix(explainedinsection4.1.):

- Miranda de Azán (Salamanca, Spain): in 2011, the City Council wanted to

implement thisneweconomicmodel.Asa result, theywere the firstSpanish

towntointroducetheECGconcept.

7InEnglish:“IntheEconomyfortheCommonGood,aprivateEnterprisecanonlybesuccessfulifitalsoincreasesthesociety’ssuccess”.(http://www.rtve.es/noticias/20151110/felber-afirma-empresas-deben-contribuir-interes-general-crecimiento-medio-para-lograr-bien-comun/1251680.shtml)

13

Table1.Relationbetweensomemunicipality’sECGmeasuresandthecorrespondingindicators

MIRANDADEAZÁN ECGindicator

1. Municipalregulations:adapttheECGvaluestothe

municipalregulations.-

2. Application of the Gross National Happiness (GNH): an

indicator that measures the quality of live in a more

holisticandpsychologicalwaythantheGDPdoes.

-

3. Localproviders:Providersaccomplish,atleast,5pointsof

theECG.

A1:EthicalSupplyManagement

4. Payequity:Fairemploymentandpaymentpolicies,

flexibleworkhours,work-lifebalance,equalopportunity.

C1:Workplacequalityand

affirmativeaction

5. Conferences, curses and chats: approach, dissemination

andcitizenparticipationtotheECGconcept.

C3:Promotionofenvironmentally

friendlybehaviourofemployees

(citizensinthiscase)

6. Citizen involvement with political issues: citizens have

the right to participate on political decisions, concerning

abouttheirowntown.

C5:Corporatedemocracyand

transparency(inthiscaseCityCouncil

transparency)

7.

“Mercado Campesino”: (Farmer’s market) support the

production and sales of ecological products, local

craftsmanship. Their main goal is to achieve an ethical-

responsibleconsumer.

E2:Contributiontothelocal

community

8. Ethical hiring and proximity purchase: buying local

establishments and cooperation with municipal

companies.

E2:Contributiontothelocal

community

9.

Environment defender: increasement in the creation of

more green zones. Concern among citizens about the

environment protection and promotion of a “green

economy”.

E3:Reductionofenvironmental

impact

10.

Neighbourhoodassembly:themainreunionobjectiveis

whattheneighboursproposeshouldbeperformedby

them.

E5:Socialtransparencyand

codetermination.

Source:Madebytheauthor,basedonthedocument:“MirandadeAzán,BalanceMunicipiodelBienComún

Informe2014”8

8Seethefollowinglink:https://www.google.es/url?sa=t&rct=j&q=&esrc=s&source=web&cd=9&ved=0ahUKEwjdi92PmePMAhVIsxQKHcSfCHoQFghWMAg&url=http%3A%2F%2Fwww.economia-del-bene-comune.it%2Fde%2Fdl_de%2Finforme-miranda-de-azan-2014.pdf&usg=AFQjCNHAqVHhRGaBFC43d868NU6k8f7PCA&sig2=cvmthMAjnIz2SjugY0gIww&cad=rja

14

Withthistable,wecanobservethatthismunicipalityisreallycommittedwiththeECG.

In2014theCityCouncilcarriedoutaBalanceSheetReportwithallthedetailsofthe

coveredpoints.After thenext elections in Spain (26thof June2016), their goal is to

produceaCGIndex.

WetookthismunicipalityasanexampleoftheECGmodel,wheretheHCP(explained

in section3.2.2.) could be useful and beneficiary for their citizens. It is a good, and

surely,asuccessfulstartfortheTSCtoimplementhisnewplatform.

3.2.TheSocialCoin

3.2.1.Companyevolution

The Social Coin is a social start-up founded in Barcelona (Spain) by the CEO Ivan

Caballero,in2013.Theyarestillasmallcompanywithonly5employees,buttheydo

haveoutsourcingprojectswithother companieson the samesector.Withhis team,

Ivanhasdeveloped the ideaofa solution formeasuringactionsbasedonachainof

favours. They created a social coin (physical) which travels from person to person

buildingaChainofKindnessActs.Anindividual(orcompanyoruniversity)obtainsthe

coin,whoisnowinchargeofdoingsomegooddeedforhisowncityandcitizens(or

forhiscompanyifshe/heisanemployee).

15

Howdoesitwork?

Figure2.KindnessChainstepsSource:Madebytheauthorbasedonthecompany’sinformationprovided

EachcoinhasauniquecodenumberandaQRcode,sothe individual

can track and see the its movement. The coins are produced with

biodegradablematerialsandinsideofitcontainsaseed.Theuserhasa

profile page with statistics, such as points earned (1 act = 1 point). If you are an

employee, for example, your company can reward and recognize your efforts of

kindness.

Figure3.Socialcoin’scharacteristicsSource:Madebytheauthor

1ststep•Anindividualreceivesasocialcoin

2ndstep•Proposesanactofkindness•Beginsthechain

3rdstep•Carriesouttheact•Passesthecointoanotherperson

4thstep•Thecoin recipientupdatestheplatform

5thstep

•Kindness Chaingrowsaftereachact•Every actistraceableontheplatform

6thstep•After3monthsthecoin can beplanted

Socialcoin

Roseseeds

Uniquecodenumber

QRcode

16

TheSocialCoinisbasedon6components:

Figure4.ComponentsofTSC

Source:Madebytheauthorbasedonthecompany’sinformationprovided

Along these three years they becamemore influent among theirmarket andmany

companies (like Cisco, Telefonica, Iberdrola) and universities were interested in

participatingandknowingmoreaboutthecompany.

Doingconferencesandparticipatinginseveralfairsaroundtheworldtheyreachedan

admirablepopularity.

Thefollowingsectors,detectedalackontheirCorporateSocialResponsibility(CSR),to

whichTSCofferedanopportunity:

• Forcompanies

CompaniescandistinguishthemselvesfromtheircompetenceusingCSRasatoolfor

brand differentiation, employee engagement and sustainable practices. TSC can

monitor, share and report their CSR activities to investors, employees and

shareholders.TheyalsoprovideKeyPerformance Indicators (KPI) regardingCSRgoal

efficacyandconnectstheircommunitiestoreinforcecorporatereputation.

SchneiderElectricshasalreadyexpressedhisinterest.

TheSocialCoin

components

MobileApplication

Platform

Dashboard

SocialCoins

SPARKscoring

ApplicationProgramInterface

17

Figure5.CompanyBenefitswithTSCplatformSource:Madebytheauthor,basedonhttps://thesocialcoin.com/company

• Foruniversitiesandschools

Schoolscanpromoteglobalcivilityfromthebeginningofkids’education.Thiswillbe

donebyusing,asa tool, thedifferentcitizenshipvalues.Workingonsocialandcivic

competencesintermsofknowledge,attitudesandskillstheycanlearnapedagogical

method.StudentswillalsobeaforcetomakeTSCgoviral.

TheUniversityofCalifornia-BerkeleyisinterestedonTSC’sproductsandtools.

• Fortownandcitycouncils

Currentlythereisnowayofmeasuringkindnessandsolidarityratings.Thisdatawillbe

veryuseful for tourism, investmentand socialpolicypurposesallowingCityCouncils

understandbetter thecitizens’behaviour. In fact,acity’sGDP isno longera trustful

measureforquantifyingtheeconomicwealthnortoattractinvestorstoacity.

COMPANYBENEFITS

Inspireyouremployees

withcorporatechallenges.

Impactyourlocal

communities.

HavemetricsonSocial

Responsibilityprograms.

Engageemployeesinadvocacyactivities.

Retaintalent

Transformyour

company’sculture.

18

Severalbigcities(Barcelona,PaloAlto,SantanderandTelAviv)havealreadyconfirmed

theirinterestinimplementaplatformsolutionlikethis.

Barcelona City Council will be part of their new project, the Human City Platform

(explainedinthenextsection).

Figure6.CityBenefitswithTSC’splatform.

Source:Madebytheauthor,basedonhttps://thesocialcoin.com/cities

• Forindividuals:

With TSC’s platform, for instance, EU individuals can be motivated on integrations’

value,solidarityandcitizenship.

3.2.2.IntroductiontotheHCPproject

As theyarea youngandambitious company, their currentgoal is toexpandandgo

viral.Thatiswhytheyarecurrentlyworkingonachallengingproject:“TheHumanCity

Platform”, in order to be the unique digital platform to civic engagement in Smart

Cities. “The Social Coin” wants to improve their reputation system for individuals,

companies and communities through the SPARK (Scoring of Positive Acts of Real

Kindness).

CITYBENEFITS

Inspirecitizenswithcitychallenges

Engagecommunitieswithadvocacyactivities.

Imapctinpeople'sreal

needs

Have metricsonlocations,communitiesorchallenges

Improvepeople'slives!

Transformyourcities’sculture.

19

WhatistheSPARK?

Theydevelopedanewunitofkindnessmeasure:itmeansanewreputationlayerfor

theneweconomybasedontheimpact.Citieswillincorporatethismeasureasapartof

theirmain “CityPerformanceKPIDashboard” to track citizen’s social activity andbe

morecitizen-oriented.

This project is funded by the European Commission, allowing TSC to position

themselveswithadifferentiatedproductandminimizetechnologicalrisks.

ObjectivesandAmbition

Theobjectivessetare:

1. Create a newunite tomeasure kindness (theSPARK) tomake tangible good

deeds.TheywillcollectdatausingAPI,WSStechniquesandsomeothers.

2. Increaseviralratebydevelopingdifferenttypesof“socialcoins”andlowering

theproductioncoststowidespreadthemamongcitizens.

3. Scale up on their currentSaaS (Software as a Service) by including the third

participant: thecity.Therefore, theyneed todevelopaDashboard tocontrol

andmakeagooduseoftheinformation.

4. Carryoutanexceptionalpilottest.

The novelty of the project and the added value of their innovation, places them in

advantagetowardsothercompaniesinthesamemarket.

One of theirmain goals is to develop the platform to further understand of human

behaviour and organizations will be able to generate predictions and analytics to

improvebetterCSRstrategies,humanconnectionsandbusinessefforts.TSCwantsto

improve on consumer-based behavioural data, industry and city behaviour-based

reportsandmappingservices.

CityCouncilshave,currently,severalmetricssuchastraffic,productivity,tourismand

soon,butnotmetricsoncitizenengagementandvalues.

ThatiswhytheywanttopioneertheSPARK,totrackactsofkindnessamongcitizens

andunderstandhumanbehaviouroftheirowncity.

20

3.2.3.MeasurestomaximizeImpacts

TSCwantstoincludesixkeymarketusersinhisbusiness:

1. CSRmarket: in general, technology and healthcare companies, togetherwith

governments,arethebiggestinvestorsinCSR.Socialmediaisacceleratingthe

engagementonCSRefforts, even in emerging countries such as China, Brazil

andIndia.

2. Employee engagement: Companies want to work on initiatives to create

discretionary employee effort, which leads to positive outcomes for the

enterprise.

3. Smart Citiesmarket: Smart Cities will spend on citizen empowerment unlike

othercitieswhosemainconcernaremobilityandenergyareas.

4. Public relations:Organizations can takeprofit of TSC’splatformby improving

their reputation, such as community-conscious values, transparency and

burnishtheirimagetowardsthepublic.

5. The Green Consumer market: They are valued potential consumers for

enterprises.Whenacompanyisconcernedabouttheenvironment,socialand

economic change, these green market will definitely be interested on their

products and services. Which means, they can gain another market-

segment/targetconsumers.

6. BigDataMarket: It is envisaged thatBigDatahardware, softwareandglobal

spending services will grow exponentially. With TSC, companies can identify

thoseCSRactivitiesthatfitsbetterwithemployees,observethoseemployees

whoarenotactuallyengagedandrespondtothat.

The uniqueness of this value proposal enable them to offer a CSR SaaS solution for

organizationsandwinfastmarketattraction.

At this time, their market feedback has been highly positive, with lots of top

organizationsusingtheTSCplatform.

21

3.2.4.Implementation

WorkPlan

HCPallowsus,theindividuals,totrackstoriesofhumanconnectionsandgooddeeds

and create the SPARK. For organizationswith accurate CSR policies, they encourage

positive acts of kindness in society, being rewarded depending onwhich reputation

scoringtheemployeegets.EUwantsalsotoimplementthismeasureoftransparency

onBigCompanies,inordertoreportenvironmentalandsocialmatters.

Theprojectisdividedin8workpackagesandeachoneindifferenttasks:

• WP1:ScaleupSaaSplatform

Theobjective is tospecify the functionaland technical requirementsof theHCPand

afterthisWP,aSpecificationDocumentofthenewplatformwillbegenerated.

• WP2:Viralization

Thesystemmustguaranteeviralization.WhataretheAPIsfor?Itallowstheplatform

tobeopenedtoexternalsystemandwillintegratethemostrelevantsocialnetworks

throughsomeconnectors.

If theymanage to find a low production-cost therewill be, apart from the physical

ones,virtualcoinsaccessibleforeveryoneatzerocost.

• WP3:SPARK(subcontractedtoAteknea)

Here, they will analyse the current techniques and source tools based on semantic

analysisandimplementasystemtomeasureactsrelevancebasedontheir impactin

social media. This process will enable the creation of the SPARK, lead by a

subcontracted company, Ateknea Solutions Catalonia (further explanation below).

TheywillbeinchargeofthewholeWP3.

• WP4:Integration&testing

WP4=WP1+WP2+WP3, that means an integration of the components developed in

previous steps. Actually, in order to guarantee a proper operation and a good

performanceofthetasks,therewillbepartialtestsalongalltheworkpackages.

22

• WP5:Pilotsdemonstration

ThisWPisinchargetovalidatetheentireplatform.Aswesaidbefore,threeworldtop

organizations have expressed interest on being part of the pilot demonstration

(Schneider Electrics, BCN City Council and the University of Berkeley). The outputs

generated (feedback, statistics, information, etc.) produces new inputs for WP4 to

providethebestsolution.

• WP6:Commercialisationactivities

The business innovation plan will be useful for commercializing the activities and a

financingplanwillberegularlyrevised.

• WP7:Communicationactivities

SomeoutputsfromWP5areusedinWP7topromotecampaign-basedactivitiesduring

the period of the grant. In thiswork phase the objective is to capture attention, to

attractbusinessandpotentialpartnerswhocouldtakebenefitbyaddingthisplatform

athisorganization.

• WP8:Management

They can review and assess thework reached at this point, optimize resources and

incorporatethembackintotheWP6andinWP7.

TheWorkpackage’sprocesswillbeasfollow:firstly,theintegrationoftheWP1,2and

3 components, and thusbuilding theWP4. Secondly, theoutputs generated inWP5

willproducenewinputsforthepreviousstepandalsowillbeusedinWP7topromote

campaign activities. Finally, after all the process, theWP8 will review the gathered

informationandincorporateitbacktoWP6and7.

Limitations,RisksandContingencyPlans

TSChastodealwithsomebarriersandrisksasacompany,suchasenteringagrowing

market.TheyhaveseverallimitationsonSaaSplatform,astheyarenotabigcompany

andtheyhaveasmall-sizedteamwork:

23

- Inorder to scaleup thecurrentplatform intoaHumanCityPlatform it is required

more technological development to integrate cities. The homogenization will allow

comparisonamongdifferentcompanies,universities,citiesandindividuals.Whenthey

reachthispointoftechnologytheywillbeabletoobtaina“HumanKindnessScore”.

-Thesocialcoinsaremadewithbiodegradablematerialsandthatmeansanelevated

production-cost.Atthismoment,buyingcoinsisonlyaffordableforbigcompaniesand

universities, but not for itsmassive adoptionby citizens. Therefore, it is required to

developanewsocialcoinwithlowerproduction-costs.

Figure8.AtekneaSolutions

With the current contract of collaboration with “Ateknea Solutions” they can solve

theselimitations,astheyarespecialistsontechnology.

AtekneaisaleadingEuropeanengineeringcentrewithhugeexperienceinsupporting

companies to transform their ideas into tangible projects. They provide research,

consultingandtechnologydevelopment,specificallyinSMEs.

Duetoitssuccessfultrajectory,theywerewhobestsuitedwithTSC’sneedsandalso

because of the geographic proximity. They are located in Cornellà de Llobregat

(Barcelona),only10kilometresfarfromTSC’scompanysituation.

24

3.2.5.EthicsandSecurity

Figure9.TSCethicsSource:Madebytheauthorbasedonthecompany’sinformationprovided

Concerningabouttheethicalissues,TSCsetsomesecuritymeasures:

-Participationontheplatformisnotmandatory.

-Theywillnotcollectanysensitivepersonaldata,onlytheonethattheuserallows.

-Multipleplatformsdata(suchasFacebook,Twitter,Instagram)willbenotcrossedfor

enriching user profiles, they will just aggregate information and create anonymous

datavisualization.

-TheinformationwillbestoredinSpain’sserversaccordingtoprivacyregulations.

3.3.Technical-tools

IfTSC,forinstance,wantedtoimplementtheHCPinMirandadeAzántheyshoulduse

sometechnical tools,apart fromtheECGones (suchas the“Quick-Test”andtheCG

BalanceSheet,explainedindetailinparagraph4.1.).

Downbelowsometechnicaltools,usedbyTheSocialCoin,aredescribed.

3.3.1.BigData

TheHCPisbasicallyrelatedwithBigData.Thisconceptreferstoamassivecollectionof

data and the procedures used to extract value from this data. Its main challenges

include: analysis, data curation, search, sharing, storage, transfer, visualization and

DoesNOTworkwith:-Humansembryos/foetuses-Humancells/tissues-Animals-Environmental &Healthsafety-Dualuse-Misuse

Doesworkwith:-Humans-Third countries-Protectionofpersonaldata-Otherethicissues

TSCEthics

25

informationprivacy.Forexample,TSCcouldserveSmartCitycustomersbygathering

terabytes of Big Data, regarding kindness behaviour of individuals at even a

neighbourhood-level in cities like Barcelona. This data could be used also at a

consumer-level by individuals, as part of their renting and real estate purchase

decision.

3.3.2.IoTandAI

The Internet of Things is one of the Big Data’s

applications in the media sector. It is an inter-

connectivity between devices, buildings, vehicles,

basically physical items, together with the Internet.

Thisleadsustoapossibletransformationofthemedia

industry,companiesandevengovernments,drivingus

to a new era of competitiveness and economic growth. The big amount of data

generated allows an elaborate layer on the present purpose mechanisms of the

industry. The social coins, for example, are IoT (tokens) that allows people to be

connectedtoaplatformwithapersonalcode.

Apart fromthat, theArtificial Intelligencestudies thecreationanddesignofsystems

capableofsolvingeverydayproblemsbythemselves.Throughcomputerscience,logic,

mathematics and philosophy these machines are developed to reason like human

beings.

3.3.3.Blockchain

ABlockchain,ordatabase,isapublicledgerofallperformedBitcoins9transactions.It

is constantly growingupwhenevera completedblock is accomplished.Theseblocks

are added to the blockchain in a linear, chronological order. TSCwill integrate it to

offeranopen,secureandregulatedenvironment.Platformparticipantswillreceivea

bitcoin“payment”,consistingactuallyofareward.

9ABitcoinisapaymentsystemwhereeveryonehasequalrights.Transactionstakeplacebetweenusersdirectly,withoutanintermediary,andtheyarerecordedinapublicdistributedledgercalledBlockchain.

26

CHAPTERIV:CASESTUDY:“THESOCIALCOIN”TESTEDBYTHECOMMON

GOOD

4.1.TheBalanceSheetandthe“Quick-Test”

TheBalanceSheet(orMatrix4.1.)isthemostimportanttoolusedinordertomeasure

thecontributiontotheECG.

It consists of the 5 most frequent values contained within most occidental

democracies’ constitutions, which are: human dignity, cooperation and solidarity,

ecological sustainability, social justice and democratic co-determination and

transparency.

These values are related to the most important stakeholders of each company:

suppliers, investors, employees including business owners, customers/ products/

services/ business partners and social environment. From the intersection of values

and stakeholders emerge 17 indicators. The relationship between the different

variablescreates17indicatorsoftheCommonGoodandeachonecangetascoreup

toamaximum1000points.

Figure10.Matrixscores

ThescoreisusedtoknowtowhatextentthecompanymaximizestheCommonGood.

Therefore,themainobjective is to informconsumers inadvancebeforetheychoose

one product over another. Products will have a coloured label with a colour (red

indicatestheworstpunctuationandgreenthebestone)correspondingtothescoreof

that company’s production and informing the customer about how much they are

contributingtotheECG.

27

Figure11.CommonGoodMatrix4.1.

OntheMatrixwhentherowvariables(letters)andcolumns(numbers)converge,they

generateaboxthatexplainsoneofthe17indicators.Thosewillberelatedtoa"Quick-

Test”question.

The"Quick-Test”isanECGtoolthatgivesaquickoverviewofwhetherourcompanyis

moving in the right direction. There are a total of 27 questions that connect the

company’svalueswiththeirstakeholders.Eachonewillbescoredfrom0(minimum)

to4(maximumvalue),takingintoaccounttwofacts:

• Someaspects fromtheTesthaveaspecial importance in theECG; therefore,

theresultsofthequestions19,21,23,25and26mustbemultipliedby2.

• In thecaseofOne-PersonEnterprises (OPE), thequestions7,10,11,12,13,14

and26mustnotbeapplied;thetotalisdividedby25andmultipliedby32(the

28

aspects given double importance, such as the question numbers mentioned

above,willbetakenintoaccount).10

4.2.Applicationofthe“Quick-Test”

Thebestwaytohaveaquickglimpseofthecontributionthatacompanymakestothe

ECG is by applying the test to an employee or, even better, to the owner of this

company. That is the reason why we applied the “Quick-Test” to TSC’s CEO, Iván

Caballero,withthecorresponding27questions.Theresultwas117pointsover12811.

This score is in the first section (the best one), which means that TSC has an

outstandingfutureprojectiontowardstheECGmaingoal.

As for now, there is no direct relation between the “Quick-Test” and the Common

GoodMatrix;wehavebeenseekinganalgorithmtosolvethisissue.Wehavefoundan

easywaytoconnectthemwitharuleofthree.

In each of the 17 Matrix indicators there is a number, referred as the maximum

amountthatcanbeobtained.Sowetookthemaximumamountinthesameindicator

onthe“Quick-Test”,beingthelargestpercentageandapplyingtheruleofthreewith

thepunctuationansweredbytheCEO.Itislistedbelow:

-Maximalpunctuation

-Realpunctuation

*:questions19,21,23,25,26(D3,D4,E1,E3,E4respectively)aremultipliedby2.

Table2.WeightingbetweentheQuicktestandtheCGMatrix

TESTPUNCTUATION

MATRIXPUNCTUATION

A1=12->12

A1=90X=(12*90)/12=90

B1=4->2

B1=30X=(2*30)/4=15

C1=12->12

C1=90X=(12*90)/12=90

C2=4->3

C2=50X=(3*50)/4=37,5

C3=4->4

C3=30X=(4*30)/4=30

10 SeetheAnnex:The“Quick-Test”11SeetheAnnex:Thecompletetestpunctuation.

29

C4=8->8

C4=60X=(8*60)/8=60

C5=12->9

C5=90X=(9*90)/12=67,5

D1=8->7

D1=50X=(7*50)/8=43,75

D2=8->7

D2=70X=(7*70)/8=61,25

D3=12*->12

D3=90X=(12*90)/12=90

D4=8*->8

D4=30X=(8*30)/8=30

D5=4->3

D5=30X=(3*30)/4=22,5

E1=16*(question19isalsoE1)->16

E1=90X=(16*90)/16=90

E2=4->4

E2=40X=(4*40)/4=40

E3=8*->8

E3=70X=(8*70)/8=70

E4=8*->8

E4=60X=(8*60)/8=60

E5=4->2

E5=30X=(2*30)/4=15

TOTAL=912,5Source:MadebytheauthorbasedontheQTresults

Theresultwas912,5over1000points.Thismeansthat“TheSocialCoin”companyis

withinthebestpunctuationrange,thedarkgreenone(between751-1000points).

AfterapplyingthetesttotheCEO,weinterviewedthecompany’sstakeholders.

4.2.1.TheCEO

CEO:117pointsover128.

Concerningmanycriteriaandgoals,TSCiscontributingina90%to

theECG. Theyareanexemplaryenterprise andof coursea long-

standing industry leader in the sustainability and social business

scene. Figure12.IvánCaballero

30

Itisaninspirationforotherethical-companiesandco-enterprises,duetotheirpioneer

marketposition.Wenowrecommend that theycreateaCommonGoodReportand

shareit.

Ivan Caballero began his career with a senior level position in technology-focused

multinational companies.Meanwhile, he supported social impact start-ups, venture

acceleration,fundraising,clientoutreachandotherfunctions.

HeholdsaMasterandBachelordegreesinbusinessadministrationandmarketing.His

mainworkexperienceliesinthesocialusesoftechnologyandtheInternetthatwork

toenhancecommunication,socialentrepreneurshipand impact,andcitizen-oriented

cities. With his work at TSC, he has been inspiring people worldwide, participating

severaltimesinTEDtalksandalsospeakingattheMobileWorldCongress.

4.2.2.TheStakeholders

4.2.2.1.SUPPLIERS

(A1):10over12.

Estel Tàpia is a Catalan association, whose main projects are socio-occupational

integration forpeoplewith a riskof social exclusion.They collaboratewith TSCand

areinchargeofthecoinproduction.

4.2.2.2.INVESTORS

(B1):2over4

As it was not possible to contact the investors, we searched for information about

themandabouthowethicaltheyare.ThereareonlytwoinvestorsintheCompany:

-Startupbootcamp: isaDanishcompanywhosemaingoalistoacceleratenewstart-

ups and try to share all the information about the market. Forbes called

Startupbootcamp “Europe’s Biggest Start-up Accelerator created by born again

Entrepreneur”12

-MobileWorldCapital:isaCatalanorganizationwhichhelpscompaniesunderstand

the digital transformation and build a better society through technological digital 12“Bootcamp:Europe’sBiggestAcceleratorcreatedbybornagainentrepreneur”(SeetheWebpage:

http://www.forbes.com/forbes/welcome/)

31

transformation. Other goals are to empower young people in the digital world,

contribute to accelerate the digital transformation of society and support digital

entrepreneurs(likeTheSocialCoin).TheyareinchargeoftheMobileWorldCongress,

an internationally known event.We consider that they are completely transparent,

based on the information available on their webpage. More specifically in the

transparency portal, they include internal and organisational information; economic

andadministrativemanagement;relevantlegalinformation13.

Currently, they have a financial relationship with Banc Sabadell14. They have a

CorporateEthicsCommittee,meaningthattheyareinvolvedandinterestedinethical

issues concerning the organization’s philosophy.Following this explanation,we rate

theTSC’sinvestorswith2pointsover4intheECGmetrics.

4.2.2.3.EMPLOYEES

(C1+C2+C3+C4+C5):36over40

AnnaClosasisoneoftheCompanymembersofTSC.Sheisincharge

oftheenterprisesalesandpartnershipeffortsatTSC,asanenterprise

technologysalesexpertandsocialentrepreneurwithlargeexperience

insalesmanagementandproductstrategy.

In her last job, at Cisco, she held different positions, including retail

andhealthcareaccountmanager,aswellasproductsalesspecialist.

4.2.2.4.CUSTOMERS/PRODUCTS/SERVICES/BUSINESSPARTNERS

(D1+D2+D3+D4+D5):20over40

WehavetalkedtotwodifferentSocialCoin’scustomers.Thefirstoneisacustomeron

theeducationsector,towhomweappliedtheTestthroughaninterview.

This stakeholder should have answered 8 questions, instead of only 4.Number 17th

and18tharenotansweredduetothenon-existenceofcompetitors.

Jesuïtes School is a foundation with several schools in Catalonia, most of them in

Barcelona. Lastyear,March2015, theybeganan initiative incollaborationwithTSC,

where13-year-oldpupilsparticipatedinanaltruisticfavourchain. 13OficialWebPage:http://mobileworldcapital.com/transparency-portal/14Attheendofthisyear,TSC,wantstochangebankrelationsandworkwithTriodosBank,a100%ethicalbanking.

Figure13.AnnaClosas

32

Thisfavourchainswererelatedtoactsofsolidarity,tointeractionbetweenpeopleand

tofosteringsocialchanges.Themaingoalwastoexemplifythetheme“Petitescosesque

fanunmónmillor”15andobservetheglobalimpactwiththeirsmallacts.

The other customer is a City Council who gave very positive feedback about the

company’swork. This is a clear exampleof a successful collaborationbetween “The

SocialCoin”andTheCityCouncil of SantVicençdelsHorts (Barcelona). Thepositive

feedback was given by an employee, YolandaMartín, who is a specialist on citizen

participationandcohabitation:

“Thechallengeofkindnessisstartingtoflowandbeginstoincorporatenewhabitsassociatedwithkindness,communicationandinterpersonalrelations.I’veseenthatpersonalconversationshavegreatly increased,evenamongpeoplewhodidn’tnormallyuse to speak in those terms.Thisworkingenvironmentimprovement[…]booststhequalityofstrictlyprofessionalperformances.Inanarealikeours,whereweareallworkingforthepublic,[…]thesensitivitytothediversityofhumanbeingsisessentialtoprovidequalitypublicservices.A project like The Social Coin shares the idea that participation should serve as a tool fortransformationandpursuestheco-responsibilityofthedifferentstakeholders.[…]collaborationbetweenorganizations,andevennewformsofrelationshipsandtheservicesthattheyoffertoinstitutions,tocitizensandtopublicadministration.”16

4.2.2.5.SOCIALENVIRONMENT

(E1+E2+E3+E4+E5):8over32

Thisstakeholdershouldhaveanswered5questions,insteadofonly1(asithappened

withthecustomers),duetolackofinformation.

CristinaPobletFarrésistheAgentofthePrincipalforForeignRelationsandStudents

in the University of Barcelona. She joined last year the BSWomenB-GWUB and

participated inaconferenceabout“TheSocialCoin”heldbyAnnaClosas,whereshe

receivedasocialcoin.

15InEnglish:“Littlethingsthatmakestheworldabetterplace”.Seewebpage:http://www.casp.fje.edu/es/node/8306 16OriginallanguageversionoftheemailisinCatalan.

33

4.2.3.Contrastingtheresults

-CEO’stotalsum(A+B+C+D+E):12+2+36+37+30=117over128-Stakeholder’stotalsum(A+B+C+D+E):10+2+36+20+8=76over128(SeemoredetailsinAnnexII:excelTable)

Table3.Testresultstableinpercentages

Source:MadebytheauthorbasedontheExcelTable(seeAnnexII)

-Table overview: It is clear that the stakeholder’s company overview is weaker in

terms of Sales (D) and Social Environment (E) indicators. We will analyse carefully

thesesections,duetothedifferencesbetweenwhattheCEOassumestocontributeto

theCommonGoodandthecurrentlystakeholders’vision.

Manyofthedivergencesstemfromtheseveralquestionsthatthestakeholderscould

notanswerandthatthereforehad0points.(Furtherexplainedinparagraph4.3.2.)

4.3.ApplicationoftheCommonGoodBalanceSheetCalculator

4.3.1.Descriptionofcalculationprocess

UsingtheofficialECGwebpage17ontheGuidelinesfolder,wehaveaccessto:

-TheGuidelinesforCreatinganECGReport(Worddocument)

-AnECGcalculator4.1.3.English(Exceldocument)

17http://balance.ecogood.org/matrix-4-1-en/guidelines-1

INDICATORS CEO STAKEHOLDERS

A 100% 83,33% B 50% 50% C 90% 90% D 92,50% 50% E 93,75% 20%

TOTAL 91,4% 59,4%

34

After applying the “Quick-Test”, if the company agrees, it is recommended that an

exhaustivereviewiscarriedout.Weusedtheprevioustools,inordertocreateanECG

Report from“TheSocialCoin”.Thiscanbeexecuteddue to thesimilaritiesbetween

the“Quick-Test”andtheCGBalanceSheet(asweexplainedinparagraph4.2.).With

theCGBalanceSheet,wewillobtainmoreaccuratescoresthantheonesweobtained

withtheQT.

Weusedthefollowingmethodologyinordertomatchtheresultsfromthetest:

1. WecomparetheTest-questionwiththecorrespondingBalanceSheetindicatorand

consideriftherearethesamenumberofquestions.Inall indicators(exceptinA)

weseethattheydonotmatchwiththenumberofsections,butwestillcontinue

theprocess.

2. Thepercentagewegivetoeachsectionvariesaccordingtothetestnumber:

0=0%;1=25%;2=50%;3=75%;4=100%

3. Theallocatedweightstoeachsectionalsofollowapattern:

EverythingontheindicatorismentionedontheQT

- AVERAGE: indicators which have the same number of subsections and the

contentmatches (thisonlyoccurs invariableA),aswellas,whenall thesub-

sections of one indicator are reflected on the corresponding Test question

(even if thereare foursubsections in theBSandtheTesthasonly1: suchas

B1).

Onlysomeofthesub-indicatorsarementionedontheQT

- HIGH:thesub-indicatorsareconsistentwiththeQT.

- LOW:thesub-indicatorsdonotappearontheQT.

- DOES NOT APPLY: the stakeholder does not answer the question or it is

unknown,whichmeansthatsub-indicatorsareratedwithzeropoints(variable

Dquestions:17,18,19,22;variableE:24,25,26,27).

Theweightsarethesameinbothcases,exceptonthevariablesDandE,sincetheCEO

hasansweredallthequestionsandthestakeholdershavenot.Thisisthereasonthere

aremanyDOESNOTAPPLYweightsinthestakeholder’sBS.

35

Westartedwiththestakeholders’case,sinceitwaseasiertofillthegaps.Wehadno

weightingdone,sonewdatahadtobegenerated.

Nonetheless, the CEO Balance Sheet was harder to calculate. In this case, we had

alreadydoneaweightingbefore,soweshouldapproximatethevaluesfromittothe

BS.Forexample,ifinoneindicatorwehadamaximumvalueonthematrix,C3=30

beinga100%,ontheBSweshouldhavethesamepercentage.

Asaresult,weobtainedatotalsumfortheCEO=915(veryroughtothe912,5from

theweighting)andatotalsumforthestakeholders=553.

Why did we obtain such a huge difference between both of them? This will be

answeredinthenextparagraph(4.3.2.).

4.3.2. Contrastingthesignificantresults

WhyistheCEO’svisionsopositive(almostthemaximum,1000)andthestakeholder’s

visiononlyhalfscore(550)?18

WehaveobservedthatthemajordivergencesarebetweenthevariablesEandD.For

thisreason,inthissectionwewillcompareandanalysethem.

-TotalpercentageofvariableD:CEO93%;Stakeholder34%.

-TotalpercentageofvariableE:CEO95%;Stakeholder31%.

Weshouldexamineeachvariableandtheirrespectiveindicatorsindetail,inorderto

answerthesequestions.

18Onpage41and42wehavethetwoMatrixes,thefirstonecorrespondstotheCEOandthesecondonetothe

stakeholders.

36

o VARIABLED:

Graphic1:VariableD

Source:MadebytheauthorbasedontheBalanceSheet

-D1:EthicalCustomerRelations.[CEO(90%);Stakeholders(100%)]

Thestakeholders’opinion,customers in thiscase, is that theyare fullysatisfiedwith

theservice they receive fromTSC.TheCEOalso scores itasexemplary,butbelieves

theycanstillimprovealittlemore.

Ethicalvalues,satisfactionofbasicneeds,transparencywiththeproductsorservices

offered;thisiswhythecustomerscoreditasexemplary.

However,theCEOfeelsthattheycanevenfurtherimprovebydevelopingitsproduct

andthesalesandafter-salesservicethattheyoffer.Theyalsowanttoimproveinthe

areasoftransparencyintheirproducts,fairpricesandtheethicalselectionofclients.

-D2:Cooperationwithbusinessesinthesamesector.[CEO(90%);(Stakeholders

(0%)]

TheCEOconsidersthatcooperationwithcompaniesinthesamesectorisalmost

perfect,butwhatwefindmostsurprisingisthehugedifferenceregardingtheclient’s

opinion,whodidnotanswerthequestion.

The17and18Testquestions(correspondingtoD2)werenotaskedtothestakeholder

due to the non-existence of competitors. Therefore, that part of the Test scored 0

points and on the BS classified as DOES NOT APPLY. CEO’s punctuation is so high

0%

20%

40%

60%

80%

100%

D1 D2 D3 D4 D5

CUSTOMERS/PRODUCTS/SERVICES/PARTNERS

CEO Stakeholders

37

because he has all the information concerning the company, unlike the clientswho

havenoaccesstoit.

-D3:Ecologicaldesignofproductsandservices.[CEO(100%);(Stakeholders(30%)]

WenotethehighestscoregivenbytheCEO,thusbeingexemplaryonthis indicator.

Customer’svaluationisnotevenhalfofthetotal.

TSC’sproductsandservicesaresectorleaders,suchasthecoins(theirmainproduct)

whicharecradle-to-cradle(itisobtainedandplantedafter3months,andlatergrows

intoaplantwithseeds),thencetheCEOratedD3witha100%.

In contrast, the client does not know certain information like, for instance, as

mentionedabove,whetherTSC’productsaresectorleadersandiftheyareactivefor

ecologicalutilization.Nevertheless,theyconsiderexemplarytheactivecommunication

ofecologicalandlifestyleaspectsasakeypartofcustomerrelations.

D3.1. andD3.2were allocated as DOESNOTAPPLY, but D3.3 is scored, sowe have

allocatedthissub-indicatorwithaHIGHweight.

-D4:Sociallyorienteddesignofproductsandservices.[CEO(100%);(Stakeholders

(50%)]

TheCEOconsidersthisindicatorasexemplaryagreeingwithcustomer’sopinions.

BothscoresmatchintheTest,butwecanseethatthesamedoesnothappentothe

Matrix.

Thisissueoccursbecausethesub-indicator"D4.2:Structuresworthyofpromotionare

supportedbysalespolicies"isnotintest-questionnumber21(D4).Forthisreason,we

have set: DOES NOT APPLY and the stakeholder does not get any percentage (0%).

However, the CEO has amaximum rate because it should be strictly limited to the

weightingthatwehavealreadydone.

-D5:Raisingsocialandecologicalstandards.[CEO(80%);(Stakeholders(0%)]

TheCEObelieveshehasanexemplaryassuranceandverifiabilityofhigherstandards,

suchasexternalaudits,cooperationwithNGO’s;ahightransparentlobbyingprocess;

concerningallmajorsocio-ecologicalaspects.WeassumethattheCEOknowsaboutall

thisinformationandthereforescoresithighly.

38

Oncemore,we allocateD5 stakeholder’s indicatorwith a DOESNOTAPPLYweight.

Theclienthasnotresponded,duetothelackofavailableinformation.

o VARIABLEE:

Graphic2:VariableE

Source:MadebytheauthorbasedontheBalanceSheet

-E1:Products/servicesmeetabasicneedorservethedevelopmentofhuman

beings/thecommunity/theearthandgeneratepositiveuse.[CEO(100%);

Stakeholders(100%)]

BothCEOandSocial Environment’ stakeholdersplace thepunctuationonamaximal

level and thus, exemplary. Up to 100% of TSC’s products and services meet basic

needs, have a positive impact and solvemajor societal problems. They also have a

higherquality in termsof social andecological aspects (for example,mobility: train,

bicycle).

-E2:Contributiontothelocalcommunity.[CEO(100%);(Stakeholders(0%)]

Clearly there isa totaldivergence, since theCEOvalues the indicatorasperfectand

thestakeholderdoesnotgiveanyscore.Thisisbecausethestakeholderknewnothing

aboutthisindicatorandwedecidedtoputazeroscore,aswellasaDOESNOTAPPLY

weight.

Again,weemphasizethefactthattheydonothaveenoughpublicinformationandwe

arenotabletorespondintermsofhowmuchmoney/resources/effortscontributeto

0%

20%

40%

60%

80%

100%

E1 E2 E3 E4 E5

SOCIALENVIRONMENT

CEO Stakeholders

39

societalcommitmentandsocialresponsibility,oreveniftheycollaboratewithNGOs.

ThestakeholderalsohasnodataconcerningwhichsocietaleffectsTSCaimstoachieve

northeexperience-leveltheyhavereachedandhowstableistheircommitment.

-E3:Reductionofenvironmentalimpact.[CEO(100%);Stakeholders(0%)]

Once again, theCEO scores it at 100%believing that TSC’s ecological print is low in

theirsectorandhasfewnegativeecologicaleffects.

Thestakeholdercouldnotanswertothisindicator,duetothelackofinformation.

Wecanassumethat theyarean innovativeandsector leaderenterprise,dueto the

factthattheyareasocialstart-up.

On theotherhand,wecannotmeasure theabsolute impactdue to theunpublished

environmentaldataandparameters informationinecologicalaspects(suchasuseof

materials,energyandwaterconsumption,emissions,waste).

-E4:InvestingprofitsfortheCommonGood.[(CEO100%);(Stakeholders:0%)]

TheCEOhasamaximalscore,unlikethestakeholderwhohasnopunctuation.

We can observe amassive discrepancy because the stakeholder has no information

about the external dividend pay-out of the company and if their use of profits is

orientedtotheCommonGood.ThatiswhytheCEOhasthisscore,becausehehasall

theinformationaboutthisindicatorandknowshowtopunctuateit.

-E5:Socialtransparencyandco-determination.[CEO(50%);Stakeholders(0%)]

TheCEOthinkstheycanimprovemuchmoreintermsofsocietaltransparencyandco-

determination:TSChavenotdoneyetanofficialCGReport,butalreadyhaveshown

theirinterestindoingit(astheyhavegivenuspermissiontoprocureareportonthis

study).Thestakeholdershaveagainnodataaboutthisindicator.

40

Afterusingthetoolsandwiththehelpoftablesandchartsinthisstudycase,wereach

conclusion.

Firstly, we recommend to the company that it be more transparent. Most of the

stakeholders,speciallytheClientsandtheSocialEnvironment,lacksomeinformation

about the company, which would be very useful as a simply enterprise overview.

Secondly, they should disclose and publish more data, in order to covering new

marketsandpossiblecustomers.Theywouldbe,duetothepioneermarketposition

and their projects, as an inspiration for the other ethical-companies and co-

enterprises.

And finally, we recommendmore communication and co-determination among the

CEO and the company’ stakeholders, to achieve a lower divergence between their

different opinions. Not all the significant data should be published, but maybe the

mainstakeholders,suchasprovidersandclients,shouldbeabletoconsultthem.This

wouldbebeneficialforbothofthem.

41

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43

Figure14.CEOandstakeholder’sValueStar Source:MadebytheauthorbasedontheBalanceSheet

Figure15.CEOandstakeholder’sStakeholderStarSource:MadebytheauthorbasedontheBalanceSheet

HUMAN DIGNITY 246 from 254 97%

COOPERATION AND SOLIDARITY 164 from 184 89%

ECOLOGICAL SUSTAINABILITY 211 from 214 99%

SOCIAL JUSTICE 171 from 174 98%

CO-DETERMINATION AND TRANSPARENCY 123 from 174 71%

SUM 915 from 1000 92%

BALANCE SHEET OVERVIEW

CG Balance Sheet Calculator, Version 4.1.3

Value Star for

HUMAN DIGNITY

COOPERATION AND SOLIDARITY

ECOLOGICAL SUSTAINABILITYSOCIAL JUSTICE

CO-DETERMINATION AND TRANSPARENCY

HUMAN DIGNITY 247 from 254 97%

COOPERATION AND SOLIDARITY 67 from 184 37%

ECOLOGICAL SUSTAINABILITY 74 from 214 35%

SOCIAL JUSTICE 92 from 174 53%

CO-DETERMINATION AND TRANSPARENCY 71 from 174 41%

SUM 553 from 1000 55%

BALANCE SHEET OVERVIEW

CG Balance Sheet Calculator, Version 4.1.3

Value Star for

HUMAN DIGNITY

COOPERATION AND

SOLIDARITY

ECOLOGICAL

SUSTAINABILITYSOCIAL JUSTICE

CO-DETERMINATION AND

TRANSPARENCY

SUPPLIERS 72 from 90 80%

INVESTORS 15 from 30 50%

EMPLOYEES 284 from 320 89%

CUSTOMERS / PARTNERS 92 from 270 34%

SOCIAL ENVIRONMENT 90 from 290 31%

SUM 553 from 1000 55%

CG Balance Sheet Calculator, Version 4.1.3

Stakeholder Star for

BALANCE SHEET OVERVIEW

SUPPLIERS

INVESTORS

EMPLOYEESCUSTOMERS / PARTNERS

SOCIAL ENVIRONMENT

SUPPLIERS 90 from 90 100%

INVESTORS 15 from 30 50%

EMPLOYEES 283 from 320 88%

CUSTOMERS / PARTNERS 252 from 270 93%

SOCIAL ENVIRONMENT 275 from 290 95%

SUM 915 from 1000 92%

CG Balance Sheet Calculator, Version 4.1.3

Stakeholder Star for

BALANCE SHEET OVERVIEW

SUPPLIERS

INVESTORS

EMPLOYEESCUSTOMERS / PARTNERS

SOCIAL ENVIRONMENT

44

CHAPTERV:CONCLUSIONS

5.1.Contributions

ThisprojectisbasedonresearchontheEconomyfortheCommonGood.Itexplains

andanalysesthisneweconomicmodel.Tocarryoutthestudy,wehaveusedthe

differenttoolsatourdisposal.

ThecontributionsthatwehavemadetotheECGwiththisworkareasfollows:

- The examination of a social enterprise in connectionwith the ECG and the “QT”

application to the different social agents. Our case study reveals the kind of results

thatwecouldobtainfromaCGReport.

-WehavecarriedoutaweightingbetweentheTestandtheMatrix.So farwehave

notobservedanydirectrelationshipbetweenthem,duetothenumerousfactorson

whichacompanydepends(including,theuniquenessofeachcompanybeingvalued).

However, we estimated it because it can allow to have a quick glimpse while

comparingthevalues.

-AneasierEnglishtranslationofthe"Quick-Test"questionsbut,inthiscase,adapted

tothecompany“TheSocialCoin”.

5.2.Conclusions

TheconceptoftheEconomyfortheCommonGoodisincreasinglypresentinourlives.

There are a lot of motivated people working and researching this new economic

model, in order to ensure that it does not remain only an utopian dream and

somethingimpossibletoachieveinoursociety.Manywouldliketothismodelbecome

arealitywithhelpandcollaborationfromeveryone.

Thisprojecthasmarkedabeforeandafter,notonlyattheacademicorprofessional

level, but also at a personal level beyond learning. I consider myself extremely

fortunatetohavehadtheopportunitytoconductastudyaboutthiseconomicmodel

andtohavebeenabletoexamineitindepth.Doingaprojectofthismagnitudeimplies

achallengeandentailsagreatdealofresponsibility.Thankstothehelpandguidance

ofmytutorandotherswhocontributedtothiswork,wehaveseenthatthisconceptis

compatiblewithourcurrentsociety.

45

Wehaveverifiedthatthismodelisalreadypresentinsometownsatalocal-level,but

theultimategoalisforittobecomeaworldwideapplicablemodel.

Thankstothecasestudywehavenotedthatanincreasingnumberofcompaniesfocus

theirbusinesspracticestothecontributionoftheCG,andthusundergoesthebenefits

thatentails. “TheSocialCoin” isa socialenterprise, therefore,quitegeared towards

this new model. That is why, they do not hesitate to take on new challenges and

projectssuchasthe“HumanCityPlatform”.Thisisaprojectthatgoesfurtherandaims

tocoverallcitizensandtheirgooddeeds,tocontributetotheCommonGoodoftheir

owncity.

Afterthestudywecananswerthequestionsinitiallyraised:

-Dotheproductsandservicesthat“TheSocialCoin”provides,increasetheCGlevel

oftheircustomers?

Accordingtosection4.2.2.,thisprojecthasprovedthattheTSCisoneofthose2000

enterprises interested in being part of the Economy for the Common Good. The

productsandservicesoffered,clearlyincreasetheCGleveloftheircustomers,aswell

astheotherstakeholders.

However, we want to especially focus on customers. Thanks to the two examples

mentioned in paragraph 4.2.2.4, we ascertained that, on the one hand, with their

products (the “social coins”, the platform, the application) they create beautiful

projects that build ties among a wide range of people and acts of kindness are

performed.

Ontheotherhand,theservicesofferedtotheCityCouncilofSantVicençdelsHorts

(Barcelona) proved that communication among workers increased and the overall

involvement was affected in a very positive way. For instance, through new

collaborations between entities and improvement of their offered services to

institutions,citizensandPublicAdministration.

Therefore,webelievethatTSCincreasesthelevelofcommonwelfareoftheirclients.

46

- Do they do it as a company for the ECG according to the CGMatrix evaluation?

Whatisthestakeholders’opinion?

Wegottwodifferentviewswiththecasestudy,onefromtheCEOandtheotherone

fromthestakeholders.

TheCEOisambitiousandaimstoachievethemaximumECGgoal;thushegotahigh

scorebasedonhispositiveoverviewofthecompanyandtheobjectivesset.

The stakeholders are generally also satisfied with the company, its values and

practices.Butwewanttohighlightthecustomer’sandsocialenvironment’sopinions,

withwhichwewentdeepwiththeanalysis.

We observed a lack of public information, as well as the difficulties to access such

information and to consult issues about social cooperation, ecological sustainability

anddemocraticco-determinationandtransparency.Stakeholdersdidnotrespondto

somequestionsaboutthesefactorsduetothelowtransparencyofthecompany.

Finally,wewould liketoaddthatabettercommunicationbetweenthestakeholders

and the CEO could reduce those differences between them. Thus, if we take as an

example the questions we asked an employee (indicator C), we observe a clear

communication and connection among the CEO and the employee, thus being the

stakeholderwiththemostsimilarpercentagebetweenthemtwo(88%CEOand89%

thestakeholder).

5.3.Improvementproposalsandnextlinesofresearch

Throughoutthestudysomeproblemshaveemerged,whichwehavehadtodealwith.

Firstly, inreferencetothe“Quick-Test”,weproposetorewriteit inordertomatcha

few differences that we have noticed between the German, the English and the

Spanishtranslation.Whichare:

- Questionnumber10: “Inmyenterprise there isamaximum incomedivideof

1:4 […]” on the English and German version; “Mi empresa tiene una diferencia

salarialmáximade1:3[…]”ontheSpanishversion;andfinallyontheECGofficial

book(C.Felber)itiswrittenonpage313that“[…]themaximumincomeshould

betenortwentytimesthelowestpaidsalary[…]”.Whichoneshouldwetake

asthecorrectone?

47

- Wehaveestimated the total sumquestionsandweobtainedaresultof128

points,not126.

- Ingeneral,bothtranslations (SpanishandEnglish)shouldbecheckedover in

ordertobemoreaccuratetotheoriginalversion.

Inaddition,aswehavealreadysaid,the“Quick-Test”isonlyapromptoverviewofthe

company,butwesuggesttoadjustitinordertosuitthedifferentformsofenterprises,

dependingon:

-The size: whether it is an OPE; a microenterprise; or a small, medium or large

business.

-Thedifferencebetweenpublicorprivatecompany.

-Thesectortowhichitbelongs:primary,secondary,tertiary.

-Theyearoffoundation.

-IfitisanNGO(non-profitcompany)oraprofitone.

Secondly, relating to theBalanceSheetCGReport, theTestquestionsdidnotmatch

withtheBSoften.Thishappens,becausetheBSismuchmoreextensiveanddetailed

than the Test. For this reason,wewant to point out that the final score is only an

approximation.Finally,wewanttoemphasizethedifficultiesthatwehadtoaccessthe

information about the company. Aswe said, the CEO gave us some data,which he

thoughtitwasenough,butastimewentbywesawthatthiswasinsufficient.

After the investigation that we have done, we have seen that some future lines of

research could be done, like the performance of several interviews with different

peoplefromeachgroupofstakeholders,inordertohaveanextensivefieldofstudy.

Furthermore, it would be very interesting to compare “The Social Coin” to another

socialenterprise.

48

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delBienComúnInforme2014.[PDF]MirandadeAzán.Availableat:https://www.google.es/url?sa=t&rct=j&q=&esrc=s&source=web&cd=9&ved=0ahUKEwjdi92PmePMAhVIsxQKHcSfCHoQFghWMAg&url=http%3A%2F%2Fwww.economia-del-bene-comune.it%2Fde%2Fdl_de%2Finforme-miranda-de-azan-2014.pdf&usg=AFQjCNHAqVHhRGaBFC43d868NU6k8f7PCA&sig2=cvmthMAjnIz2SjugY0gIww&cad=rja[AccessedMar.2016].

Slideplayer.es.(2016).Lapresentación"SegundoEncuentroInternacionalMunicipiospor la Felicidad Expositor: Orlando Valle. Contador Auditor, Magíster enTributación y miembro del campo de.". [online] Available at:http://slideplayer.es/slide/9477129/[AccessedApr.2016].

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ListofFiguresFigure1:http://www.playgroundmag.net/noticias/actualidad/Lebensmittelretter-foodsharing-frigorificos-comida-Berlin_0_1436856303.html[AccessedApril2016].Figure2:Basedonthecompany’smaininformationprovided.Figure3:https://www.google.es/search?q=the+social+coin&biw=1140&bih=605&source=lnms&tbm=isch&sa=X&sqi=2&ved=0ahUKEwiVkPeO4KTNAhXGyRoKHRPRBzMQ_AUIBigB#imgrc=StkZaedBbvHbAM%3A[AccessedMai2016].Figure4:Basedonthecompany’smaininformationprovided.Figure5:https://thesocialcoin.com/company[AccessedMarch2016].Figure6:https://thesocialcoin.com/cities[AccessedMarch2016]Figure7:https://www.google.es/search?q=ateknea+solutions&source=lnms&tbm=isch&sa=X&ved=0ahUKEwiLx_rh5KTNAhXIfRoKHQrtD_UQ_AUICCgB&biw=1140&bih=605#imgrc=sn5l1IMeFWdA0M%3A[AccessedMarch2016]Figure8:Basedonthecompany’smaininformationprovided.Figure9:https://www.ecogood.org/gemeinwohl-bilanz/was-ist-die-gemeinwohl-bilanz[AccessedJune2016]Figure10:http://balance.ecogood.org/matrix-4-1-en/ecg-matrix-en.pdf[AccessedFeb.2016]Figure11:https://www.google.es/search?q=the+social+coin+team&espv=2&biw=1140&bih=605&tbm=isch&tbo=u&source=univ&sa=X&ved=0ahUKEwiq7Yii6aTNAhVDbBoKHSXPATgQsAQIWw#tbm=isch&q=ivan+caballero&imgrc=TDgXiYdTElzPvM%3A[AccessedApril2016]Figure12:https://www.google.es/search?q=ateknea+solutions&source=lnms&tbm=isch&sa=X&ved=0ahUKEwiLx_rh5KTNAhXIfRoKHQrtD_UQ_AUICCgB&biw=1140&bih=605#tbm=isch&q=anna+closas&imgrc=O2yQQx4eWfrtyM%3A[AccessedApril2016]Figure13:BasedontheBalanceSheetmadebytheauthor.Figure14:BasedontheBalanceSheetmadebytheauthor.PublicationsBalance.ecogood.org.(2015).TesiLaureaSustainableTerritorialDevelopmentMAvesani

inglese—ECG-BalanceWebsite.[online]Availableat:http://balance.ecogood.org/articles-and-academic-papers/masters-theses/tesilaurea-sustainableterritorialdevelopment-maves.pdf/view[AccessedApr.2016].

Campabadal,Sara;Diví,Maria(2015).“Theelectricbikesmarket.TheEconomyfortheCommonGoodinBarcelonaandShanghai”.DegreeProject.UniversityofPompeuFabra(Barcelona).

RodríguezTobalo,M.(2014).“L’economiadelbécomúilasevaaplicabilitatalaUniversitatdeBarcelona”.DegreeProject.UniversitatdeBarcelona.

VideosVimeo.(2012).Singulars-ChristianFelber:l'economiadelbécomú(TV3,10/4/2012).

[online]Availableat:https://vimeo.com/111032660[AccessedOct.2015].YouTube.(2013).Documental"TheSocialCoin"-LaaventuradelSaber@RTVE3/2013.

50

[online] Available at: https://www.youtube.com/watch?v=WuryfmB35o0[AccessedSep.2015].

YouTube.(2014).IFTF#10YF2014:APayItForwardEconomy#10projects10years.[online] Available at: https://www.youtube.com/watch?v=ZQLkhL_DOhc[AccessedMar.2016].

YouTube.(2013).Laeconomíadelbiencomún:ChristianFelberatTEDxMurcia.[online]Available at: https://www.youtube.com/watch?v=Wz2OUD3ILzk [AccessedDec.2015].

YouTube.(2013).TheSocialCoin:AnnaClosasPouatTEDxPeralada.[online]Availableat:https://www.youtube.com/watch?v=bBlmZxaMYhY[AccessedFeb.2016].

YouTube.(2015).TheSocialCoin-Engagingpeopletomakeabetterworld..[online]Availableat:https://www.youtube.com/watch?v=k51y0_dZIVM[AccessedOct.2015].

YouTube.(2013).Thesocialcoin:IvanCaballeroatTEDxBarcelona.[online]Availableat:https://www.youtube.com/watch?v=vk0WVtEFSSY[AccessedFeb.2016].

YouTube.(2015).Whatifthecommongoodwasthegoaloftheeconomy?|ChristianFelber|TEDxVienna.[online]Availableat:https://www.youtube.com/watch?v=dsO-b0_r-5Y[AccessedDec.2015].

WebsitesBalance.ecogood.org.Handbook—ECG-BalanceWebsite.[online]Available

at:http://balance.ecogood.org/matrix-4-1-en/guidelines[AccessedMay2016]Balance.ecogood.org.Matrix4.1(en)—ECG-BalanceWebsite.[online]

Availableat:http://balance.ecogood.org/matrix-4-1-en[AccessedFeb.2016].Christian-felber.at.ChristianFelber-Startseite.[online]Availableat:

http://www.christian-felber.at/[AccessedApr.2016].Coordination.ecogood.org.HANDBUCHZURGEMEINWOHLBILANZFÜR

GEMEINDEN. [online] Available at: http://coordination.ecogood.org/aktuelles-2/blicke/dokumentenablage/blicke-nr-1-02-16/handbuch-fuer-gemeinden[AccessedApr.2016].

Ecogood.org.Home.[online]Availableat:https://www.ecogood.org/[AccessedApr.2016].

Foodsharing.de.(n.d.).Lebensmittelteilen,stattwegwerfen-foodsharingDeutschland.[online]Availableat:https://foodsharing.de/[AccessedApr.2016].

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ParticipacióenlacampanyaTheSocialCoin.[online]Availableat:http://www.casp.fje.edu/es/node/8306[AccessedMay2016].

Thesocialcoin.(2016).TheSocialCoin.[online]Availableat:https://thesocialcoin.com/[AccessedOct.2015].

51

ANNEXI

Acronyms:

• API:ApplicationProgramInterface

• BS:BalanceSheet

• B2B:BusinesstoBusiness

• B2C:BusinesstoClient

• EU:EuropeanUnion

• GDP:GrossDomesticProduct

• HCP:HumanCityPlatform

• ICT:InformationandCommunicationsTechnology

• IoT:InternetofThings

• NGO:Non-GovernmentalOrganization

• OPE:One-PersonEnterprise

• QT:“Quick-Test”

• TSC:TheSocialCoin

• SME:Small-andMedium-Enterprise

• SPARK:ScoringofPositiveActsofRealKindness

• WP:WorkPlan/Package

• WSStechniques:WideSpreadSpectrumtechniques

52

ANNEXII

1. WeusedtheEnglishversionofthe“Quick-Test”whenweinterviewedIván

Caballero(TSC’CEO):

1.

A1

Myenterprisetakes intoaccount, inallessentialpurchasingofproductsandservices (P/S),

the best regional, social and ecological alternatives and finds innovative solutions to avoid

criticalmaterialswithnosuperioralternative.

4

2.

A1

Myenterprise cooperatesactivelywith suppliers tobetter implement social andecological

aspects.Thereisaprovensystemofcontrol,i.e.allpurchasedP/Sareinternallyorexternally

certified(e.g.withlabels„Bio“,„Fairtrade“,...).

4

3.

A1

My enterprise pays fair prices, nurtures long-term cooperation with suppliers and has

developedbasicinnovativestructureswiththegoalofensuringfairprices.

4

4.

B1

My enterprise works exclusively with ethical-ecological financial service providers (bank,

employeeprovisionfund)andinvests/financesitself100%throughthem.

2

5.

C1

Myenterpriseoffersallpeoplewhoparticipateintheworkoftheenterprisestructuresand

developmentpossibilities.Thesearetotakeintoaccounttheindividualdifferencesofthese

peopleandmeettheirpersonalandprofessionalneeds.

ForOPE:Myworkingsituationmeetsmyneedsandmakesagoodlife/workbalancepossible

forme.

4

6.

C1

My enterprise offers the highest level of workplace safety, as well as health promoting

workplaceconditionsforallpeoplewhoparticipate intheworkoftheenterprise.Different

workinghourschemesandfamilyfriendlyconditionsenableallemployeesoftheenterprise

tolivetheirpersonalwork-lifebalance.

For OPE: I live a work-life balance, which is optimal for me, and shape my work in a

predominantlyhealth-consciousway.

4

7.

C1

Myenterpriseactively contributes toequalopportunityandpromotesdiversity concerning

gender, origin, age, disability, sexual orientation amongst others through structural and

awarenesscreatingmeasures.Thereisequalpayforequalwork,peoplearetreatedequally

in their complete diversity on all levels of hierarchy of the company. We make no

equalizationpaymentssincewemeetthelegalequalityrequirements.

(not

OPE)

4

8.

C2

My enterprise has no all-inclusive work contracts and reduces overtime. Instead of new

overtime, new co-workers are employed. We are contributing to the reduction of

unemployment.

3

53

9.

C3

Myenterprisepromotesandrequiresecologicallysustainablebehaviourofco-workers(e.g.

organic,regional,lowmeat/nomeatnutritionduringworkinghours,useofenvironmentally

friendly transport etc.) through comprehensive further training measures and financial

support.

4

10.

C4

In my enterprise there is a maximum income divide of 1:4, i.e. the highest paid salary is

maximumfourtimesthelowestpaidsalary.

(not

OPE)

4

11.

C4

My enterprise pays a minimum net salary of 1250 euro (£900) a month for a full-time

position.

(not

OPE)

4

12.

C5

My enterprise has high internal transparency and all co-workers can participate in the

consensualdecision-makingconcerningfundamentalissuesoftheirteam.

(not

OPE)

4

13.

C5

Inmyenterpriseco-workerselectmanagement,evaluateitregularlyandcanrelieveitofits

position.

(not

OPE)

3

14.

C5

Our enterprise belongs to all co-workers or to an independent foundation. There is no

superiorpowerofafewowners.

(not

OPE)

2

15.

D1

Myenterprisehasanoverallconceptforethicsinsalesandensurespricetransparencyand

fair prices and avoids customers who act in an ethically questionable way (especially

concerningbusinesscustomersandotherenterprises).

3

16.

D1

Myenterpriseincludescustomersinproductdevelopmentandrelevantdecision-making. 4

17.

D2

Myenterprisenurturesanopensourcepolicyandpassesonitsownknow-how,calculations

and sources of supply to cooperative co-enterprises. Together an independent product

information system is created so that customers are optimally informed and can compare

offeredserviceswell.

4

18.

D2

My enterprise passes on orders to co-enterprises when it cannot take them on itself,

supports co-enterprises with its own employees at bottlenecks and offers cooperative co-

enterprisescapitalforborrowingatafairinterestrate.

3

19.

D3/

E1

TheP/Sofmyenterprisearecomparedtoco-enterprisesecologicallyindustry-leadingandof

highest quality, e.g. energy efficient or cradle-to-cradle. We are forerunners of ecological

qualityandofminimizingecologicalfootprintsoftheP/S.

(times2)

(4x2)=8

54

20.

D3

My enterprise promotes ecologically sustainable behaviour of our customers. Price

advantages and incentive schemes for repair, recycling and collective use are essential

componentsofourbusinessmodel.

4

21.

D4

My enterprise is actively engaged in improving access of disadvantaged customer groups

(low-paidworkers,migrants,elderlyanddisabledpersons)toourP/S.

(times2)

(4x2)=8

22.

D5

My enterprise works actively with co-enterprises for higher social and ecological sectoral

standardsandlobbiesinthisareaintheinterestofthecommongood.

3

23.

E1

My enterprise produces P/S,which are beneficial for society as awhole (not primarily for

certaincustomers).75%to100%oftheP/Smeetbasicneeds,servehumandevelopmentor

solveessentialsocietalproblems(socialbusiness).

(times2)

(4x2)=8

24.

E2

My enterprise is strongly engaged in society and promotes such engagement, which goes

beyond pure self-interest (reference value >2,5% of turnover). There is a comprehensive

strategyandamanagementforthisengagement.

4

25.

E3

My enterprise knows its ecological footprint and is far above the industry average. Our

negativeecologicaleffectsareverysmall.

(times2)

(4x2)=8

26.

E4

Our profits are not, if possible, distributed to external parties. Instead profits are justly

distributed between employees and capital providers, or they are used for increasing the

equityratioandforcommongoodpromotinginvestments.

(not

OPE)

(times2)

(4x2)=8

27.

E5

My enterprise publishes a CommonGood Report or a comprehensive sustainability report

(e.g. Global Reporting Initiative GRI). Furthermore, we include stakeholders of society in

relevantdecision-making.

2

Total =117

2. Inordertogetthestakeholder’sTest-punctuation,anemailwassenttothem:

A1: Ethical Supply Management 1. How would you rate the socio-ecological impact of your organization? 3 2. TSC cooperates actively with its suppliers to implement the best solution related to their ethical

and social values? 4 3. Does TSC pays fair prices and takes care of customer relationships at long-term? 3

A. SUPPLIERS (Estel Tàpia)

55

B1: Ethical financial Management

4. Does TSC works exclusively with ethical-ecological financial service providers? 2

C1: Workplace quality and affirmative action 5. TSC provides professional development opportunities to all the company employees? Taking

into account the differences of each individual and their personal and professional needs. 4 6. Does the company provide greater job stability, as well as safe working conditions? There is a

balance between work and free time, that means, according to your current situation, it is possible to combine work hours with family and friends. 4

7. TSC contributes to equal opportunities and promotes diversity of gender, origin, age, disability and sexual orientation among the others? Is there a pay equity between same professional ranks? 4

C2: Fair distribution of the labour 8. TSC does not offer any “all-inclusive” contracts. Do they reduce overtime? 4

C3: Promoting ethical behaviour in the company to encourage a sustainable environment 9. Promotes sustainable and environmental behaviour through continuous training and financial

support? (for instance: less meat nutrition and ecological products in working hours, use of public transport or bicycle) 4

C4: Fair distribution of income 10. There is a maximum wage differential of 1:4. 4 11. TSC pays a minimum wage of 1250€ net per month (900 pounds) and maximum ten times more

top earners. 4 C5: Corporate democracy and transparency

12. Does the company have a high internal transparency? Do the employees consensually participate in decisions within their teams? 4

13. Can workers choose, evaluate or even dismiss managers? 3 14. TSC belongs to employees or to an independent foundation? There is no “higher power” by

some owners. 1

D. CUSTOMERS (Jesuïtes School)

D1: Ethical customer relations

15. Has TSC an ethical policy for sales with price transparency? 4 16. TSC takes into account customers in developing their P/S and consider their opinion? 4

D2: Cooperation with business in the same field 17. TSC offers competitive knowledge, calculations and sources of supply? The company works

together in a product information system, in order to keep the customer informed. Not asked due to the non-existence of competitors.

18. TSC outsource orders to competition in case of not being able to cover some of their tasks and supports them in critical situations with its own employees? Do they provide capital at low interest? Not asked due to the non-existence of competitors.

D3: Ecological design of products and services 19. TSC’s products and services are, at environmental level, among the bests in their sector? I don’t

know. 20. TSC encourages green behaviour among their clients? 4

D4: Socially oriented design of products and services 21. TSC deals actively in disadvantaged clients treatment concerning their P/S? 4 (multiplied by 2 =

8) D5: Raising social and ecological standards

B. INVESTORS ( Startupbootcamp and Mobile World Capital)

C. EMPLOYEES (Anna Closas)

56

22. Does TSC work actively with same philosophy companies, in order to obtain higher industry standards and make a positive lobbying? Not asked.

E1: Value and social impact of products and services 23. Does TSC produce P/S that are beneficial and have a positive value for the society? 75-100% of

their P/S meet the needs and/or resolve social problems. 4 (multiplied by 2 = 8) E2: Contribution to the local community

24. TSC contribute with more than 2.5% of their turnover for social purposes? I don’t know. E3: Reduction of environmental impact

25. TSC knows its ecological footprint, being exemplary within the sector average? Their negative ecological effects are very low. I don’t know.

E4: Investing profits for the Common Good 26. TSC’s profit is distributed in a fair way between employees and investors? Do the gains serve to

increase the equity ratio or are intended for social investments? There are no dividend payments to owners who do not work in TSC. I don’t know.

E5: Social transparency and co-determination 27. TSC publishes a CG Report? Do they include stakeholders in taking important decisions? I

don’t know.

E. SOCIAL ENVIRONMENT (Cristina Poblet)

57

3. Table:Testresults,comparisonbetweenCEOandStakeholders.

Number CEO(Iván) STAKEHOLDERS max. CEO STAKEHOLDERS max

1 4 3 4

2 4 4 4 12 10 123 4 3 4 100% 83,33% 100%

2 2 4

50% 50% 100%

5 4 4 4

6 4 4 4

7 4 4 4

8 3 4 4

9 4 4 4

10 4 4 4

11 4 4 4

12 4 4 4

13 3 3 4 36 36 40

14 2 1 4 90% 90% 100%

15 3 4 4

16 4 4 4

17 4 0 4

18 3 0 4

19(times2) 8 0 8

20 4 4 4

21(times2) 8 8 8 37 20 40

22 3 0 4 92,50% 50% 100%

23(times2) 8 8 8 100%

24 4 0 4

25(times2) 8 0 8

26(times2) 8 0 8 30 8 32

27 2 0 4 93,75% 25,00% 100%TOTAL 117 76 128% 91,4% 59,4% 100,0%

D(Jesuitesschool)

E(CristinaPoblet)

C(Employee:AnnaClosas)

A(Company:EstelTàpia)

TOTALS

B(Startup-B,MWC)

4 2 2 4

58

4. TheCEO’sCGBalanceSheet:

59

60

61

5. TheStakeholder’sCGBalanceSheet:

62

63