Towards a Framework for Understanding Discursive Regime Destabilisation: a Case Study of a Social Movement Organisation “Economy for the Common Good”

sustainability

Article Towards a Framework for Understanding Discursive Regime Destabilisation: A Case Study of a Social Movement Organisation “Economy for the Common Good”

Olga Koretskaya 1,* and Christian Scholl 2

1 Copernicus Institute of Sustainable Development, Utrecht University, 3584 CB Utrecht, The Netherlands 2 International Centre for Integrated Assessment and Sustainable Development, Maastricht University, 6200 MD Maastricht, The Netherlands * Correspondence: [email protected]

Received: 9 May 2019; Accepted: 8 August 2019; Published: 13 August 2019

Abstract: Despite increasing scepticism about the conventional growth model, the topic of destabilisation of socio-economic regimes has not yet captured scholarly interest. This paper addresses this gap and serves a twofold purpose. First, it develops an analytical framework for studying discursive regime destabilisation based on previous research by Turnheim and colleagues. The framework is novel as it allows for: (1) structured analysis of framing interactions between niche and regime actors; (2) visualised mapping of discursive actors; and (3) identification of phases of discursive destabilisation. Second, the paper contributes to the literature on an ongoing practice of socio-economic transformations by applying the framework to a case study of a social movement organisation, “Economy for the Common Good” (ECG), that seeks to advance socio-economic transition. The suggested framework was useful for analysing the ECG. First, it demonstrated that niche actors employed mostly motivational and prognostic frames supporting the alternative economic approach, while the regime diffused mostly diagnostic frames focusing on the perceived negative aspects of the niche. Second, by applying the framework, we identified three relevant destabilisation phases in this socio-economic transformation process: Blindness and Denial, Incremental Responses to Problems and Increasing Doubts and Diversification. We argue that the framing of the niche affects different actor groups differently: while representatives of high authorities remained in the first phase of destabilisation, regional authorities and private companies already appeared at the second and third phases.

Keywords: multi-level perspective; socio-economic transformation; destabilisation; framing analysis; social movement organisations; Economy for the Common Good

1. Introduction Practices embedded in the established socio-economic regime of capitalism have led to grave environmental and social problems such as climate change, loss of biodiversity, plastic pollution and rising inequality [1–3]. In academic debates, scepticism about the conventional growth model has been present for decades. Most recently, the ﬁeld of degrowth studies has been paying considerable attention to a systemic critique of growth-based economies and, at the same time, to the quest for alternatives [4,5]. However, there is still “no specially devoted research tradition” on the topic of the socio-economic transformation that addresses, among other issues, the growth paradigm, market institutions, and economic diversity [6].

Sustainability 2019, 11, 4385; doi:10.3390/su11164385 www.mdpi.com/journal/sustainability Sustainability 2019, 11, 4385 2 of 19

Concurrently, in the field of transition studies, a useful multi-level perspective (MLP) framework (with explicit focus on change processes) has been developed for studying socio-technical transitions [7–11] that entail changes in technologies, policy, markets, and cultural meanings [12]. Economic conditions and values are considered there as a part of the landscape or selection environment. More recent studies have shown, however, that capitalism is not just a landscape factor: it defines the workings of socio-technical systems and can influence the sustainability of transition outcomes [13]. The failure of sustainability transition research to engage with capitalism [13] therefore has serious implications for the empirical value of transition studies, as well as the insights it could deliver for society and policymaking. Vandeventer et al. [14] recently made the first attempt to extend the MLP to socio-economic transformations and conceptualise the capitalist, growth-oriented economic system as a regime. In this paper, we continue this line of work by shedding light on a process that has generally been absent in transition studies [15], but is critical for achieving systemic changes: regime destabilisation. Drawing on Vandeventer et al. [14], we test whether destabilisation theory can be usefully applied to socio-economic transformations, thus stretching the potential of transition studies. It is important to note here that the terms “transformation” and “transition” are not strictly defined in the literature. The former is usually applied to socio-ecological systems, while the later to socio-technical systems. In transition theory, the terms are not always distinguished [16]. In this paper, both concepts are used to mean a structural change of the system. Destabilisation in this context is an integral part of transformation/transition processes. To our knowledge, the topic of unlocking or destabilising socio-economic regimes has not yet been explored in peer-reviewed publications, which is a surprising mismatch between the identified limitations of the current economy and the scope of future ambitions. In socio-technical studies, destabilisation has been gaining more attention in recent years (e.g., [16–18]), but is still considered to be an understudied topic [15]. Destabilisation is defined as “the process of weakening reproduction of core regime elements” [19], and unfolds in five core phases (see Section3). Little is known, however, about how these phases develop and progress from one to the next, as well as the factors that hinder or foster such processes [20]. Kuokkanen et al. [21] suggest that discursive competition, alignment and misalignment of actors can influence regime destabilisation, and Bosman et al. [22] argue that discursive destabilisation can precede the destabilisation of actual practices. Göpel [23] claimed that dominant ideas and discourses, which translate them, deeply influence both regime and niche developments, therefore having profound effect on sustainability transformations. Although these claims require further testing, they suggest that the discursive approach to the study of the unlocking of regimes deserves attention. The discursive approach allows one to trace how the contestation of regimes is a process of social construction of a broad variety of actors drawn into the emerging conflict. It also uncovers how the “the struggle for heart and minds” is a struggle for hegemony [24]. Analysis of the growth-oriented regime through the lens of discursive destabilisation can be especially fruitful as the growth paradigm was shown to be a cognitive framework in which the growth imperative is perceived as positive and necessary [25]. Questioning whether GDP is a useful indicator for socio-economic development thus becomes a political and cultural project that de-mystifies the economy as a domain of professional experts and opens it up to common people [26]. A discursive approach has been employed in transition studies only recently, and it has provided insight into different types of frames, negotiation processes among competing interests [27] and the development of storylines based on four elements of frame resonance [28]. Framing analysis and the concept of destabilisation, however, hold greater potential for integration. For instance, frames can be used as a litmus test for unfolding destabilisation processes due to the fact that transition actors construct meanings through frames by emphasising some aspects of an issue and omitting others [29]. This paper has a twofold purpose. First, it develops a novel analytical framework for studying discursive regime destabilisation based on work by Turnheim and Geels [19] and Rosenbloom [27]. The framework adds to the existing literature in the following ways: (1) it allows for a structured Sustainability 2019, 11, 4385 3 of 19 analysis of strategic framing employed by different niche and regime actors; (2) it can be used for visually mapping actors of discourse; and (3) it helps identify phases of discursive destabilisation. Second, the paper contributes to the literature on socio-economic transformations by applying the framework to a case study of a social movement organisation, “Economy for the Common Good” (ECG), that seeks to advance socio-economic transformation. In what follows, we first introduce the case study and research design, and then outline the main theoretical concepts and provide a detailed explanation of our framework. The results of the case study are presented in the form of the key frames for niche and regime and their juxtaposition. In the Section4, we analyse the unfolding discursive destabilisation phases. In the Section5, we o ffer key implications for policy and research.

2. The Case of the ECG and Research Design The analytical framework developed in this paper is applied to a case study of the ECG, a social movement organisation (SMO) that aims to contribute to socio-economic transformation. Social movements (SM) often play an important role in challenging political and economic authorities [30,31] as they announce the existence of a problem in a certain area [32] and produce new knowledge to transform society [33]. In the language of transition studies, SMs are carriers of social innovations. The concept of SMOs is used to differentiate between the totality of diverse, polycentric and often fuzzy networks making up SMs and organisations with some degree of formalisation that seek to represent the SMs as a whole [34]. Due to the combination of social innovation character and small-scale functioning, SMOs can be conceptualised as niches in accordance with the definition used in transition studies [35]. The ECG is defined as an SMO, because it is a complex, constantly growing organisation with concrete goals and strategies to achieve them [36]. The ECG’s history starts in 2010, when Christian Felber, co-founder of the ECG, published the book Economy for the Common Good and, together with 15 entrepreneurs, took the Common Good Balance Sheet (CGBS)—a tool for sustainable reporting—to the public. In 2011, the first local “chapters” (i.e., “networks of people who play active roles in the overall movement” [37]) were established. By 2018, the ECG was supported by 400 companies (mostly small and medium enterprises) and it currently has over 100 local chapters worldwide, the majority of which are concentrated in Europe and Latin America [38]. The ECG’s main critique is directed towards capitalism, an economic system governed by the rules of a game in which capital accumulation and profit maximisation are prioritised (in public discussions, niche actors often refer to “capitalism” as the “current economic system”; both terms are therefore used interchangeably here). The ECG is not the only niche that strives to create alternatives to the capitalist-growth regime. Other niches could include, for instance, degrowth, steady state economy or post-growth [14], all of which are organised around a critique of neoliberal theory that, for some time, has been the dominant paradigm at most universities’ economics departments and business schools, but is more recently being complemented by institutional, feminist, social and ecological economics theories, among others [39]. The ECG argues that the current economic system creates a wide range of problems, including intra- and intergenerational inequality, social exclusion and environmental degradation [40]. The solution that ECG offers is a new, value-based economic model designed to pursue the common good—and not profit—as an ultimate goal. The notion of the common good implies that:

Inequalities in income, wealth and power are kept to a minimum. Consumption of natural resources remains within the regenerative capacity of natural ecosystems and planetary boundaries. Current and future generations enjoy equal opportunities ( ... ) Our relationship with the earth is healthy as is the earth itself. [41]

The ECG’s actions are centred on two main purposes: to change informal and later formal rules. The CGBS is one of the ECG’s main tools, and the goal is to make it a unified, obligatory standard for Sustainability 2019, 11, 4385 4 of 19 reporting that would complement and eventually replace the current commonly used financial balance sheet [40]. The CGSB attempts to capture comprehensively the ethical and sustainability aspects of all economic activities of an organisation. It is designed to provide a public account of the degree to which an organisation commits to and implements social, economic and environmental sustainability. The ECG supports the adaptation and implementation of the CGBS by giving public talks, offering practical support and creating a transnational network, among other activities. By voluntary publishing the outcomes of the CGBS, private companies, NGOs or public institutions are also expected to play a role in raising awareness among other organisations and consumers about sustainability issues. A long-term goal for the ECG is to develop a Common Good Product to replace the Gross Domestic Product. This indicator would be based on the same values as the CGBS and would also account for three pillars of sustainability [40]. ECG representatives and supporters consider the CGBS different from other sustainability assessment tools like Global Reporting Initiative (GRI) or Global Compact. In a personal communication (20 May 2018), business consultant and active ECG member Marta Avesani explains that

“(o)ther standards are managerial, which means that they are meant to decrease risks in the organisation and help the business to be economically sustainable and exist in the long-term, while the ECG is more radical or strong. It says that if your product is harmful to the planet and people, you should stop. GRI or Global Compact will never say something similar, as they protect organisations. GRI and others, they still keep proﬁt as a goal”.

The frame analysis for the chosen case study of socio-economic transition in the making was performed based on media sources, documents, interviews and a survey. First, media articles published in the LexisNexis database in the last seven years in English and German were analysed. English was chosen because articles published in this language ensure international coverage of the movement, German because the ECG originates in Austria and has been very active in German-speaking countries. For feasibility reasons, only articles explicitly mentioning the ECG were included in the analysis. The search identified 23 relevant articles in English and 246 articles in German. Some articles were “guest comments”—that is, the entire piece was written by a niche or a regime representative. Some articles were written by journalists, but the chosen claims were always part of a direct citation. In this way, we sought to avoid the influence of journalists’ interpretation of our analysis of framing processes. A document analysis was performed to complement the newspaper analysis. From the niche side, nine documents were studied, among which were Christian Felber’s book Change Everything. Creating an Economy for the Common Good [40]; Workbook Full Balance Sheet 5.0 [42]; the summary of the ECG’s ideas in Gemeinwohl-Ökonomie. Eine demokratische Alternative wächst [43]; and responses from the ECG and Christian Felber to the petition from the Austrian economists [44]. From the regime side, five documents were studied, including a report by the Austrian Chamber of Commerce [45], think-tank reports [46] and a petition by Austrian economists [47]. In seven semi-structured interviews with ECG members and organisations that voluntarily implemented the CGBS, we further explored preliminary frames and their respective claims in more detail. A web-based survey (including both open- and closed-ended questions) sent out to 200 organisations that had adopted the CGBS returned a low response rate (15 valid responses), these insights were used to complement data from media and document analysis, and to reflect on the dynamics within the discourse. Different sources of data allowed us to capture both a big picture of the discourse around the ECG and a more detailed understanding. The data were analysed in an iterative process of in-depth reading, coding, clustering and interpretation. Through these iterative rounds, we made sure that all data were accurately captured by coherent frames and the respective key claims they transport. In the case of too much overlap between two frames, we tried to integrate them, and in case of too much divergence within one frame, we considered a new one. SustainabilitySustainability2019 2019, 11, ,11 4385, x FOR PEER REVIEW 5 of5 of 19 19

3. Towards a Framework for Understanding Regime Destabilisation through Strategic Framing 3.Interaction Towards a Framework for Understanding Regime Destabilisation through Strategic Framing Interaction In the transition literature, attention is predominantly paid to the development of niches and theirIn interaction the transition with literature, regimes attention[11,48]. According is predominantly to the widely paid toused the definiti developmentons, regimes of niches consist and of theirlargely interaction accepted with rules, regimes the incumbent [11,48]. According actors that tofollow the widely them and used a shared definitions, vision regimes of the future, consist while of largelyniches accepted represent rules, protective the incumbent spaces actors within that whic followh disruptive them and ainnovations shared vision emerge of the future,[9, 49]. while Socio- nichestechnical represent regimes protective are not spacesmonolithic; within on which the contrary disruptive, they innovations are subject emergeto power [9 and,49]. framing Socio-technical struggles regimes[8, 50]. areWe notsuggest monolithic; that the on same the assumption contrary, theys hold are true subject for tosocio-economic power and framing regimes. struggles [8,50]. We suggestNiches that and the regimes same assumptions can co-exist hold and truemutually for socio-economic influence each regimes. other [51]. This influence (either negativeNiches or and positive) regimes can can be co-exist exerted and by mutuallyactors who influence might have each nothing other [51 in]. common This influence or who (either might negativebelong orto positive) several canarrangements be exerted byat actorsonce. whoFor mightthis reason, have nothing it is important in common to ordifferentiate who might belongbetween todifferent several arrangements types of actors. at once. Drawing For this on reason,Geels [52], it is importantRosenbloom to dietff alerentiate [53], we between suggest di distinguishingfferent types ofbetween actors. Drawing core and on aligned Geels [regimes52], Rosenbloom and niche et actors al [53 ],(see we Figure suggest 1). distinguishing The former are between committed core andto the alignedarrangement regimes they and represent, niche actors support (see Figure its stability1). The formerby constantly are committed reproducing to the its arrangement elements and they can represent,influence support others to its follow stability their by rules. constantly The latter reproducing do not show its elementsa clear commitment and can influence to a specific others regime to followor niche, their can rules. deviate The latter from do the not ru showles and a clear support commitment elements to of a specificseveral regimeregimes or and/or niche, canniches deviate at the fromsame the time. rules and support elements of several regimes and/or niches at the same time.

FigureFigure 1. 1.Core Core and and aligned aligned actors, actors, based based on on Geels Geels (2014a) (2014a) and and Rosenbloom, Rosenbloom, Berton, Berton, and and Meadowcroft Meadowcroft (2016).(2016). Dots Dots symbolise symbolise aligned aligned actors, actors, and and stars stars represent represent core core actors. actors.

TransitionsTransitions take take place place if nicheif niche actors actors overcome overcome regime regime pressures pressures and and the the niche niche manages manages to to grow grow intointo a newa new dominant dominant regime regime [11 [11].]. Destabilisation, Destabilisation, which which is is an an important important part part of of these these processes, processes, unfoldsunfolds in in parallel parallel to to them them in in the the following following phases phases [19 [19]:]: 1. 1. BlindnessBlindness and and denial denial. Incumbent. Incumbent actors haveactors strong have regime strong commitments regime commitments and deny performance and deny problems.performance External problems. pressure Exte isrnal weak. pressure is weak. 2. 2. IncrementalIncremental responses responses to problemsto problems. Regime. Regime actors actors recognise recognise performance performance problems problems due due to to increasedincreased external external pressure, pressure, but but they they still still have have strong strong commitments commitments and and respond respond by by incremental incremental innovationinnovation strategies. strategies. 3. 3. IncreasingIncreasing doubts doubts and and diversiﬁcation diversification. Incumbents. Incumbents doubt doubt at leastat least some some elements elements of of the the existing existing regimeregime and and explore explore solutions solutions outside outside it. it. 4. 4. DeclineDecline and and destabilisation destabilisation. At. thisAt this phase, phase, problems problems become become too too big big and and result result in in crises crises that that makemake incumbents incumbents lose lose their their commitment commitment to to the the regime regime and and adopt adopt radical radical innovations. innovations. In In the the reorientationreorientation sub-phase, sub-phase, actors actors look forlook new for means new tomeans adapt toto changingadapt to knowledge changing orknowledge regulations. or Inregulations. the re-creation In the sub-phase, re-creation actors sub-phase, re-invent actors hopes re-invent for survival hopes as for changes survival occur as changes on the level occur of on missionthe level or of core mission beliefs. or core beliefs.

5. 5. DissolutionDissolution. This. This phase phase occurs occurs if reorientation if reorientation and and re-creation re-creation fail. fail. Incumbent Incumbent actors actors decline. decline. We suggest that these phases can be applied to discursive destabilisation. By doing so, we We suggest that these phases can be applied to discursive destabilisation. By doing so, we achieve a more coherent and structural approach to the analysis of discursive destabilisation and achieve a more coherent and structural approach to the analysis of discursive destabilisation and Sustainability 2019, 11, 4385 6 of 19 Sustainability 20192019,, 1111,, xx FORFOR PEERPEER REVIEWREVIEW 66 ofof 1919 createcreate a a foundation foundation for for further further integration integration of of discur discursivesivesive dynamicsdynamics dynamics andand and thethe the destabilisationdestabilisation destabilisation ofof of routinesroutines routines andand practices. practices. FramesFrames can can have have three three distinct distinct functions: functions: diagnostic, diagnostic, prognostic prognostic and and motivational. motivational. Drawing Drawing on on SnowSnow and and Benford Benford [54], [54], Geels Geels [50] [50] suggested suggested using using this this distinction distinction in in transition transition studies. studies. Diagnostic Diagnostic framingframingframing definesdefines defines aa a problem;problem; problem; prognosticprognostic prognostic framingframing framing offeoffe offersrsrs solutions;solutions; solutions; andand and motivationalmotivational motivational framingframing framing providesprovides provides reasonsreasonsreasons forfor for takingtaking taking aa a certaincertain certain action.action. action. TheseThese These functionsfunctions functions clearlyclearly clearly showshow show howhow how framesframes frames areare are resultsresults results ofof of sharedshared shared sociallysociallysocially constructedconstructed constructed meaningsmeanings meanings [55][55] [55 ]andand and areare are usedused used toto to identifyidentify identify problems,problems, problems, attributeattribute attribute blameblame blame andand and createcreate create “corresponding“corresponding sense sense of of responsibi responsibilitylitylity forfor for correctivecorrective corrective action”action” action” [54].[54]. [54]. CategorisingCategorising Categorising thethe the nicheniche niche andand and regimeregime regime framesframesframes inin in ourour our casecase case studystudy study accordingaccording according toto to thesethese these threethree three fufu functionsnctions also also enables enables deeper deeper analysis analysis of of the the process process ofof framing framing interaction. interaction. Not onlyonly doesdoes itit show show which which types types of of frames frames are are most most commonly commonly used, used, but but also alsohow how (with (with what what type type of frame) of frame) the the regime regime reacts reacts to a to specific a specific type type of niche of niche frame, frame, and and vice vice versa. versa. ToTo this this end, end, we we employ employ an an approach approach suggested suggested by by Rosenbloom Rosenbloom et et al. al. [53] [53 ]contrasting contrasting legitimising legitimising andand de-legitimising de-legitimising storylinesstorylines andand attributing attributing claims claims to to specific specific actors. actors. This This approach approach is combined is combined with withthe threethe three framing framing functions functions [50] and[50] theand concept the concept of core of/aligned core/aligned actors actors [52,53 ][52,53] in an analyticalin an analytical matrix matrix(see Table (see1 ).Table The 1). frames The forframes the regimefor the andregime niche and are niche formulated are formulated on the basis on the of keybasis claims of key made claims by madeboth coreby both and aligned core and actors. aligned The arrowsactors. symbolise The arrows the typessymbolise of frames: the types blue for of motivational frames: blue frame, for motivationalgreen for prognostic frame, green frame for or prognostic red for diagnostic frame or frame. red for “Clashing” diagnostic arrows frame. do “Clashing” not necessarily arrows mean do not that necessarilyactors respond mean directly that actors to each respond other’s directly key claims to each (transported other’s key through claims the (transported frames). This through “clashing” the frames).frames).rather symbolises ThisThis “clashing”“clashing” discursive ratherrather incongruence. symbolisessymbolises discursivediscursive incongruence.incongruence.

TableTable 1. 1. AnalyticalAnalyticalAnalytical matrixmatrix matrix forfor for framingframing framing analysis. analysis. The The arrows arrows indicate indicate thethe the typestypes types ofof of frames:frames: frames: blueblue blue forfor for motivationalmotivational frame, frame, green green for for prognostic prognostic frameframe frame oror or redred red forfor for diagnosticdiagnostic diagnostic frame.frame. frame.

AlignedAligned CoreCore KeyKey Regime’sRegime’s Niche’sNiche’s KeyKey CoreCore AlignedAligned ActorsActors ActorsActors ClaimsClaims FrameFrame  FrameFrame ClaimsClaims ActorsActors ActorsActors

UsingUsing the the analytical analytical matrix matrix as as a a basis, basis, we we further further suggest suggest visually visually mapping mapping core core and and aligned aligned actorsactors and and connecting connecting the maps withwith discursivediscursive destabilisation destabilisation phases. phases. This This provides provides a a snapshot snapshot of of all allunfolding unfolding phases phases at the at giventhe given time time in one in glimpse one glim (seepse Figure (see 2Figure). Actors 2). in Actors the ﬁrst in phasethe first of discursive phase of discursivedestabilisation destabilisation would be situatedwould be in situated the regime’s in the core, regime’s as they core, have as strongthey have commitments strong commitments manifested manifestedthrough exclusive through reproduction exclusive reproduction of frames that of frames reinforce thatthat the reinforcereinforce status quo. thethe Actors statusstatus inquo.quo. the ActorsActors second inin phase thethe secondsecondwould phasephase reproduce wouldwould both reproducereproduce frames that bothboth reinforce framesframes thatthat the regimereinreinforceforce and thethe that regimeregime doubt andand it, thatthat so they doubt would it, so be they situated would in bethe situated regime’s in periphery. the regime’s Actors periphery. in the third Actors phase in thethe of discursive thirdthird phasephase destabilisation ofof discursivediscursive would destabilisationdestabilisation reproduce wouldwould frames reproducereproducethat support framesframes solutions thatthat supportsupport outside solutionssolutions the regime outsideoutside and belong thethe regimeregime to one andand of belong thebelong niches, toto oneone although ofof thethe niches,niches, their continuous althoughalthough theirtheircommitment continuouscontinuous to thecommitmentcommitment regime would toto thethe still regimeregime make wouldwould them still belongstill makemake to thethemthem regime’s belongbelong periphery.toto thethe regime’sregime’s This periphery.periphery. means that Thisregime means actors that undergoing regime actors the thirdundergoing phase would the third be situated phase would in the be space situated of mutual in the alignment space of betweenmutual alignmentthe regime between and the niche.the regime If former and regimethe niche. actors If happenformerrmer regimeregime to be situated actorsactors inhappenhappen a niche’s toto corebebe situatedsituated or periphery inin aa niche’s(i.e., they core reproduce or periphery frames (i.e., that they support reproduce one fram or morees that niches), support this one means or more they niches), are undergoing this means the theytheyfourth areare phase undergoingundergoing of discursive thethe fourthfourth destabilisation. phasephase ofof discursivediscursive During the destabilisation.destabilisation. ﬁfth phase, regime DuringDuring actors thethe decline, fifthfifth phase,phase, so this regimeregime phase actorsis not decline, represented. so this phase is not represented.

Figure 2. Integrating destabilisation phases and the framing analysis, based on Geels (2002; 2014b) and Figure 2. IntegratingIntegrating destabilisationdestabilisation phasesphases andand thethe framingframing analysis,analysis, basedbased onon GeelsGeels (2002;(2002; 2014b)2014b) Rosenbloom et al. (2016). Stars represent core actors and dots represent aligned actors. and Rosenbloom et al. (2016). Stars represent core actorsactors andand dotsdots representrepresent alignedaligned actors.actors.

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4. Applying the Framework to the ECG Case Study Based on the media and document analysis, regime and niche actors were identified. Because of the limited range of studied articles, we acknowledge that these represent only a fraction of the regime and niche actors involved in the framing interaction with the ECG. The list (see AppendixA) is by no means exhaustive. The regime is represented by profit- and growth-oriented entities, such as business associations, think tanks, state institutions and their representatives. Although they all have to follow the same rules and regulations, these are not a homogeneous group of actors. When regime actors expressed viewpoints contradicting the growth-centred cognitive framework, we classified them as regime aligned actors. We applied the same logic for the niche: all identified core actors showed commitment to the specific niche and supported its diffusion and development, while all identified aligned actors did not demonstrate an exclusive commitment to the ECG and supported several competing socio-economic innovations.

4.1. Niche Frames Our case study identiﬁed six niche frames. An overview is presented in Table2 and an extended summary appears in AppendixB.

Table 2. Summary of niche framing.

Niche Frame Key Claims - The current economic system creates many problems Malfunctioning Economic - Neoliberal capitalism is not aligned with what people want System - Wealth is unevenly distributed - Enterprises must take responsibility for their actions Ethical Economy - The economy should be based on universal values - ECG calls for a new economic system that is a consistent alternative to New Market Economy global capitalism - ECG does not fall back into the extremes of capitalism and communism Useful Sustainability - CGBS enables any organisation to evaluate its impact Reporting - CGBS is a feasible tool for continuous development - ECG resonates with a growing number of people and organisations Expression of Public Will - CGBS could help to implement the UN Sustainable Development Goals - ECG will foster social innovation and benefit the environment Economic Opportunity - CGBS does not threaten jobs and profits - The value-based economy can still produce financial or GDP growth

4.1.1. Malfunctioning Economic System This is a diagnostic frame that states a problem that the ECG wants to address. Core and aligned niche actors point out systemic errors of neoliberal capitalism that cause problems such as inequality and pollution. The main idea of the ﬁrst ECG frame is captured by Matt Mayer, director of the ECG UK: “The current economic system is not aligned with what we, humans, want in our lives and for the world” (personal communication, 20 May 2018). This is the only frame that gets support from regime actors who criticise the ECG; Dirk Löhr, German economist, and Erhard Fürst, ex-chief economist of the Austrian Federation of Industrialists, for example, also claim that the current system has many systemic problems.

4.1.2. Ethical Economy The second frame is prognostic, as it offers a solution: changing the purpose of the economic system from financial gain to universally accepted values of appreciation of people and nature. These values are more specifically defined by core ECG actors as dignity, solidarity, ecological sustainability, social Sustainability 2019, 11, 4385 8 of 19 justice, transparency and democracy. Aligned niche actors such as Vaude, Sparda-Bank Munich, Greenpeace, and “green” politicians do not necessarily use these terms, but emphasise how vital it is to incorporate non-financial values into business and institutional practices.

4.1.3. New Market Economy This is also a prognostic frame that pictures the ECG as a new economic alternative. Members of the ECG do realise that ideas with left-wing elements face a certain type of criticism: “Everyone who challenges the current system can be denounced as Marxist or communist. There is a challenge in the word ‘common good’” (A. Winchenbach, personal communication, 15 May 2018). The ECG separates itself from communism and Marxism by underlining its compatibility with the market economy. The European Economic and Social Committee (EESC), which was categorised as a regime actor, also supports this claim by arguing that “the ECG is a model to be realised within the market economy, it is not opposed to the market economy” [56]. Niche actors, however, clearly separate themselves from the neoliberal capitalist regime and underline the innovative character of the ECG. For example, a book by Christian Felber has the title Change Everything: Creating an Economy for the Common Good, and ECG’s slogan reads “an economic model for the future” [41]. Both core and aligned niche actors argue that the ECG develops a new economic system based on market principles.

4.1.4. Useful Sustainability Reporting This is the last prognostic frame. It is based on the claims that the CGBS helps companies to perform self-assessment, plan their future development and be more transparent. This frame is often reproduced by aligned niche actors, mostly by companies who voluntarily choose to implement the CGBS (e.g., Sparda-Bank Munich; Sonnentor; Business School Lausanne; Vaude). The EESC also endorses the CGBS, saying that “the CGBS measures the most important constitutional values: dignity, solidarity, sustainability, justice, and democratic participation: “ethical performance” vis-à-vis all the contact groups” [56].

4.1.5. Expression of Public Will The fifth identified frame is motivational, as it explains a rationale behind the suggested solutions. Key claims supporting this frame state that people already want a different, more ethical system. This desire is manifested through the results of various opinion polls, a growing number of social enterprises, as well as doubts about the usefulness of GDP as a measurement of countries’ economic performance. The CGBS is also presented in this frame as a tool that can help to achieve UN Sustainable Development Goals, which manifest international will to build a more fair and ethical society.

4.1.6. Economic Opportunity The last identiﬁed niche key frame can also be categorised as motivational. The ECG is framed as an economic opportunity. According to core and aligned niche actors, the ECG will create jobs and beneﬁcial conditions for small and medium enterprises. According to ECG supporters, businesses can thrive as long as their activities are serving the common good and treat money as a tool rather than a goal. The ECG’s view on economic growth is also explained in this frame:

“We don’t want material growth, i.e., that we use more resources from the planet because it’s not sustainable. But we don’t necessarily need economic de-growth. If we have an economy that works in an ethical way, we can still have ﬁnancial growth”. (M. Mayer, personal communication, 20 May 2018)

Our analysis suggests that all three types of framing categorisation are present here, with the main focus being placed on prognostic frames; this means that the niche actors are concentrated on providing solutions rather than on showing problems. The key frames reproduced by niche actors are Sustainability 2019, 11, 4385 9 of 19 consistent and form an integral picture. Core actors generally ensure this continuity and consistency; no major diﬀerences within their claims were identiﬁed in the framing analysis.

4.2. Regime Frames Regime actors engage in discursive battles with niche actors by diﬀusing their messages through media, think-tank reports and governmental organisations. A short summary of seven frames and their key claims is presented in Table3, while the extended summary appears in AppendixB.

Table 3. Summary of regime framing.

Regime Frame Key Claims - Enormous wealth has been created Socio-Economic Progress - Competition leads to growth and prosperity - Motivated by profit, companies produce innovations with social and Profit-Driven Economy environmental added value - Regulated self-interest or free markets create well-being - ECG does not formulate a new alternative Old Socialist Ideas - ECG packs the ideas of Marxism into new phrases - ECG is based on normative statements Scientific Uncertainty - ECG has no sound theoretical background - ECG is based on a contradictory and very populist analysis - CGBS is far too regulatory Imposed Sustainability - It is immensely complex accounting Reporting - The values of CGBS will be imposed on companies - ECG restricts freedom by suggesting maximum income Common Good - What should or should not be produced is determined from the top Dictatorship - Minimisation of competition can lead to a “common good dictatorship” - CGBS increases the costs of doing business Business Threat - Production processes will become inefficient and expensive - Austria will fall out of the international economic grid

4.2.1. Old Socialist Ideas This frame is diagnostic because it identiﬁes problems regarding the ECG. Key claims are that the ECG is repeating the ideas of Marxism and socialism and that it represents a new version of the centrally planned economy. Both core and aligned regime actors who support this frame challenge the ECG’s messages about the innovative character of its ideas.

4.2.2. Scientific Uncertainty Both core and aligned actors emphasise a lack of theoretical underpinnings for the ECG’s ideas, implying that these ideas cannot be compared to the established “growth- and profit-oriented” economic science. Actors talk about ECG’s inconsistency, its simplistic and populist analysis of the current situation, describing it with words such as “utopia” and “fantasy”. Regime actors also argue that the value basis for the ECG and CGBS—human dignity, solidarity, sustainability, justice and democracy—are not sufficiently scientifically derived.

4.2.3. Common Good Dictatorship This frame aims to debunk ECG’s claims about its bottom-up nature and focus on universal values. Key claims centre on the idea of the ECG proposing a system with totalitarian elements. Coined by the president of the Austrian Economic Chamber, Harald Mahrer, the term “Common Good Dictatorship” suggests that the notion of common good is deﬁned from above, and all entities Sustainability 2019, 11, 4385 10 of 19

(companies, institutions) have to conform regardless of their opinions [46]. German economist Dirk Löhr argues that a market economy should be free of privileges, but ECG suggests granting privileges to companies that score high in the CGBS, therefore deﬁning what should be produced and how, thus slipping into “green totalitarianism” [57].

4.2.4. Imposed Sustainability Reporting The sixth frame points out flaws of the CGBS. Companies tend to call the CGBS “radical”, economists call it “bureaucratic” and even suggest a resemblance with practices in authoritarian systems. Actors who diffuse this frame also doubt that indicators included in the CGBS are objective and representative of what companies consider beneficial for themselves.

4.2.5. Business Threat The seventh regime frame pictures the ECG as a threat to business. Both core and aligned regime actors diﬀuse this frame with the following key claims: ECG will lead to rising operational costs, decreased eﬃciency and loss of jobs due to complex accounting and a less hierarchical management structure. Actors also have concerns about competition, as less competition supposedly decreases the motivation for innovation and eventually may lead to monopolies and cartels.

4.2.6. Socio-Economic Progress This frame is motivational as it provides reasons for preserving the current socio-economic order. The key claims are that neoliberal capitalism has brought innovation, wealth and prosperity and that it has the capacity to solve upcoming issues.

4.2.7. Profit-Driven Economy This frame is also motivational, as it explains why profit is worth preserving as the main motivation for businesses and economies. It is similar in some respect to the previous frame, because it also emphasises the progress brought by profit-driven entities. The key difference is that the first frame justifies the entire neoliberal capitalist system with its internal rules and regulations (e.g., competition and deregulation), while the second frame justifies the underlying driver of all actors within the system (i.e., profit). Core regime actors focus on de-legitimising the ECG, as five out of seven frames are diagnostic and target “problems” of the niche. The remaining two frames explain why the current economic system is good and why profit should be preserved as a key motivational factor. Voices within the regime’s core are mostly coherent, as dominant frames are not mutually exclusive or contradictory. Core regime actors, however, do not diffuse any prognostic frames and do not offer any alternative solutions that would address the rising concerns within society.

4.3. “Snapshot” of the Discourse Almost every frame diffused by regime actors is confronted with a frame diffused by niche actors (see Table4). However, one regime frame, Scientific Uncertainty, remains unanswered at the moment. The ECG started working on a theoretically solid alternative to the current economic theory to avoid similar accusations of a lack of academic background (C. Felber, personal communication, 20 May 2018). Once completed, this work could inspire a new frame. Sustainability 2019, 11, x FOR PEER REVIEW 10 of 19 systems. Actors who diffuse this frame also doubt that indicators included in the CGBS are objective and representative of what companies consider beneficial for themselves.

4.2.5. Business Threat The seventh regime frame pictures the ECG as a threat to business. Both core and aligned regime actors diffuse this frame with the following key claims: ECG will lead to rising operational costs, decreased efficiency and loss of jobs due to complex accounting and a less hierarchical management structure. Actors also have concerns about competition, as less competition supposedly decreases the motivation for innovation and eventually may lead to monopolies and cartels.

4.2.7. Profit-Driven Economy This frame is also motivational, as it explains why profit is worth preserving as the main motivation for businesses and economies. It is similar in some respect to the previous frame, because it also emphasises the progress brought by profit-driven entities. The key difference is that the first frame justifies the entire neoliberal capitalist system with its internal rules and regulations (e.g., competition and deregulation), while the second frame justifies the underlying driver of all actors within the system (i.e., profit). Core regime actors focus on de-legitimising the ECG, as five out of seven frames are diagnostic and target “problems”Sustainability 2019 of, 11 , xthe FOR PEER niche. REVIEW The remaining two frames explain why the current economic15 of 19 system is good andSustainabilityAppendix why 2019 B , 11 ,profit x FOR PEER REVIEWshould be preserved as a key motivational factor. Voices within15 of 19 the regime’s core are mostly coherent, as dominantTable framesA2. Analytical matrix are for not ECG case mutually study. exclusive or contradictory. Appendix B Aligned Core Actors Key Claims Regime Frame Niche Frame Key Claims Core Actors Aligned Actors Core regime actors,Actors however, do not diffuse any prognostic frames and do not offer any alternative Table A2. Analytical matrix for ECG case- The study. current economic system creates a number of Aligned solutions that would addressCore Actors theKey Claimsrising concernsRegime Frame within Niche society. Frame serious problems:Key Claims Core Actors Aligned Actors Actors Austrian - Enormous wealth has unemployment, poverty, Sustainability 2019, 11, x FOR PEER REVIEW - The current economic 15 of 19 Chamber of been created. exclusion, climate change M. Scanla; Greenpeace Germany; system creates a number of M. Mayer; C. Commerce; R. - Competition leads to Socio-Economic Malfunctioning - The problem is an A. Winchenbach; L. Muhr; Dr. W. H. Mahrer Felber; M. Rodenstock; growth and prosperity. Progress  Economic System orientationserious problems: to growth. Kessler; D. Löhr; W. Schweizer; R. 4.3. “Snapshot” of the Discourse Avesani Appendix BAustrian H. - Enormous- The current wealth economic has - unemployment,Neoliberal capitalism poverty, is not Schmidpeter Chamber of been created. exclusion, climate change M. Scanla; Greenpeace Germany; Schimpfhauser system works well. aligned with what people M. Mayer; C. Commerce; R. - Competition leads to Socio-Economic Malfunctioning - The problem is an A. Winchenbach; L. Muhr; Dr. W. H. Mahrer want. Felber; M. Rodenstock; growth and prosperity. Progress Table A2. Analytical Economic matrix for System ECG caseorientation study. to growth. Kessler; D. Löhr; W. Schweizer; R. Almost every frame diffused by regime actors is confronted- Wealth is verywith unevenly a frameAvesani diffused by niche H. - The current economic - Neoliberal capitalism is not Schmidpeter Aligned distributed. SchimpfhauserCore Actors systemKey works Claims well. Regime Frame Niche Frame aligned withKey Claimswhat people Core Actors Aligned Actors Actors - Profit is a motive that actors (see Table 4). However,led toone many positive regime frame, Scientific Uncertainty,want. remains unanswered at the - -Enterprises The current must economic take Sustainability 2019, 11, x FOR PEERdevelopments REVIEW in the - Wealth is very unevenly 16 of 19 responsibilitysystem creates for a their number of A. von Dewitz; Sparda-Bank society. distributed. moment. The ECG started working on a theoretically solid alternativeactions.serious problems: to the current economicMunich; H. Kronbichler; theory Dr. W. 140 Austrian - ECGProfit- Companies has is a no motive sound produce that H. Mahrer; AustrianStyrian - Enormous wealth has - unemployment,Companies should poverty, live M. Mayer; C. Kessler; R. Künast; A. Deparnay- economists theoreticallednow to manyinnovations background. positive with Profit-Driven to avoid similar accusationsR. ChamberChamber of of beenof created.a lack of academic backgroundEthical Economy such(C.exclusion,- Enterprises values Felber, climateas mustcooperation changetake personalFelber; M. communication,M.Grunenberg; Scanla; Greenpeace P. Olazabal; Germany; -developments ECGsocial is and based inon the a Economy  M. Mayer; C. Schmidpeter Commerce;Commerce R. - Competition leads to Socio-Economic Malfunctioning and-responsibility The appreciation problem foris of an their man and Avesani A.Government A.Winchenbach; von Dewitz; of Valencia; L.Sparda-Bank Muhr; Dr. W. H. Mahrer contradictorysociety.environmental and added very Felber; M. Rodenstock; growth and prosperity. Progress  Economic System nature.orientationactions. to growth. Kessler;Munich;Greenpeace D. H. Löhr; Kronbichler;Germany; W. Schweizer; W. Dr. W. R. populist- Companiesvalue. analysis. produce Avesani 20 May 2018). OnceH. Mahrer; completed,StyrianH. - The current this economic work could inspire a new frame.- -The NeoliberalCompanies economy capitalism should should livebe is not M. Mayer; C. Kessler; SchweizerR.Schmidpeter Künast; A. Deparnay- now- Regulated innovations self-interest with Profit-Driven R. SchimpfhauserChamber of system works well. Ethical Economy basedaligned-such CGBS onvalues enableswithuniversal as what cooperation any values. people Felber; M. Grunenberg; P. Olazabal; socialor free and markets create Economy  Schmidpeter Commerce - CGBS is far too want.organisationand appreciation to evaluate of man itsand Avesani Government of Valencia; Sustainability 2019, 11, x FOR PEERenvironmentalwell-being. REVIEW added Sparda-Bank Munich;16 J. Gutmann;of 19 Sustainabilityregulatory.2019, 11, 4385 -impact.nature. Wealth is very unevenly11 of 19 Greenpeace Germany; W. Various Austrian value. - ECG calls for a new EESC; Business School Lausanne; - It is immensely Imposed distributed.- Tool for self-assessment A. Chapman; companies; TableChamber of 4. Framing struggles betweenUseful the Sustainability niche andeconomic- The economy the system. should regime be *. Vaude; L.Schweizer Muhr; Satis&Fy; 140 Austrian complex- ECGRegulated- ECG has does accounting. no self-interest not sound Sustainability and continuous M. Avesani; C. Harald Commerce; T. - Profit is a motive that  Reporting - basedIt is a completeon universal and values. surveyed companies; W. economistsR. -theoreticalor Theformulate free values markets background.a ofnew CGBScreate Reporting development. Felber Government of Valencia; Mahrer EisenreichStyrian led to many positiveTable 4. Framing struggles between the niche and the regimeconsistent *. alternative to Schweizer; Government of Schmidpeter; will-well-being. ECGalternative. be is imposed based on on a Old Socialist New Market - EnterprisesA feasible tool must which take can C. Felber; A. Greenpeace Germany; H. Chamber of developments in the global capitalism. Valencia RegimeH. Mahrer; Framescompanies.contradictory- ECG packs theand ideas very of Ideas  Economy responsibilitybe- ECG used calls by everyfor for a new actortheirNiche of ChapmanFrames Colshorn; A. von EESC; Dewitz; M. Scanlan;Sparda-Bank W. Commerce society. Regime Frames Niche Frames- ECG operates without D. Löhr. populistMarxism analysis. into new actions.contemporaryeconomic system. society. Munich;Schweizer H. Kronbichler; Dr. W. - CompaniesECG does not produce falling back into the H. Mahrer; Styrian - ECGphrases. restricts Socio-Economic freedom Progress  Malfunctioning Economic- CompaniesCGBSIt is System a completeenables should any and live M. Mayer; C. Kessler; R. Künast; A. Deparnay- Socio-EconomicR. Progressnowformulate innovations a new with Profit-Driven Malfunctioninghistorical extremes of Economic GovernmentSystem of Valencia; R. ChamberStyrian of by- CGBS suggesting is farProfit-Driven too Economy EthicalEthical Economy Economy such-organisationconsistent ECG values resonates alternative as to cooperation evaluate with ato its Felber; M. Grunenberg; P. Olazabal; Schmidpeter; socialalternative. and OldEconomy Socialist  New Market capitalism and communism. C. Felber; A. Sparda-BankGreenpeace Munich; Germany; J. Gutmann; H. Schmidpeter ChamberCommerce of maximumregulatory. income. Old Socialist Ideas New Market Economyandgrowingimpact.global appreciation capitalism. number of peopleman and Avesani Government of Valencia; Profit-DrivenH.Various H.Mahrer; Mahrer; T.Austrian Meynhardt; Economy environmental- ECG- ECG packs is based the added onideas of ScientificIdeas  No correspondingEconomy Ethical EconomyChapman EESC;Colshorn; Business EESC; School M. Scanlan; Lausanne; W. 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Felber D.Mahrer Löhr Eisenreich;Eisenreich R. or free markets create Dictatorship  Will Mayer Deparnay-Grunenberg;Schweizer; Government EESC of top.will be imposed on -capitalism CGBSA feasible could and tool help communism. which to can Rodenstock; E. well-being. Business Threat Economic Opportunity Valencia ScientificH. Mahrer; UncertaintyT. Meynhardt; -companies. MinimisationECG is based onof Scientific  No corresponding implementbe usedNo by everythe UNcorresponding actor of frame Fürst * Colours of arrows show attribution of a frame to motivational (blue), prognostic (green) or- ECG diagnostic calls for (red) a new type. N. Paech; R. Rodenstock normative statements. Uncertainty  frame competition can lead to economicSustainablecontemporary system. Development society. - ECG does not  Imposed Sustainability Reportinga- ECG“common restricts good freedom Useful-Goals. It is a complete Sustainability and Reporting R. formulate a new Government of Valencia; Styrian Coredictatorship”.by niche suggesting actors have previously intentionally adjusted their discourse toconsistent- ECG counter resonates alternative critical with regime ato CommonSchmidpeter; Good DictatorshipSustainabilityalternative.-maximum CGBS 2019 increases, 11 income., x FOR the PEER REVIEWOld Socialist  New Market -growing ECG willExpression number foster socialof people11 of 19 ofC. Felber; Public A. WillGreenpeace Germany; H. ChamberAustrianframes of and to reveal the wrong assumptions behind them (M. Mayer, personalglobal capitalism. communication, H. Mahrer; -costs ECGWhat of packs should doing the business.or ideas of Ideas  Economy innovationand organisations. and benefit the Chapman Colshorn; EESC; M. Scanlan; W. ChamberCommerce of - ECG operates without D. Löhr. Austrian20 May 2018;Marxism-should ProductionC. not into Felber, be processes newproduced personal communication, 20 May 2018). For instance,environment.- People in start response questioning to the Schweizer H.Business Mahrer; Commerce; Threatresponse T. to the Common GoodCommon Dictatorship Good and Business Expression Threat offrames, Public nichefalling actors backEconomic into emphasised the OpportunityC. Felber; M. A.EESC; Winchenbach; L. Muhr; Sparda-Bank A. Huber; A. ChamberCommon of phrases.willis Gooddetermined become Dictatorship inefficient from the and Business Threat frames, nicheEconomic actors emphasised-profit CGBS motivation. thatdoes thenot threaten ECG was M. Mayer, C. H.D. Mahrer Löhr Eisenreich;that R. the ECG was not against theBusinessDictatorship market Threat economy,  competition orWill profit. historical extremes of Mayer Deparnay-Grunenberg;Munich; Hotel La Perla; EESC W. Commerce; E. andtop. expensive.  Opportunity jobs- CGBS and could profits. help to Felber Rodenstock;not againstE. the market economy, competition or profit. capitalism and communism. Schweizer * Colours of arrowsFürst show Overall,- AustriaMinimisation attribution the will niche’s fall of out ofefforts areof concentrated a frame on creatingto motivational a picture of a-implement Thebetter value-based alternative (blue),the UN economy and prognostic (green) or H. Mahrer; T. Meynhardt;Fürst Overall, - ECG is the based niche’s on efforts areScientific concentrated on creatingNo corresponding a picture of a better alternative and explainingthecompetition internationalwhy it canwould lead towork. Christian Felber summarised the framing strategycanSustainable still of produce the Development ECG: financial or N. Paech; R. Rodenstockexplaining normative why it statements. would work. ChristianUncertainty Felber  summarised theframe framing strategy of the ECG: diagnostic (red) type. economica “common grid. good GDPGoals. growth. “Ourdictatorship”. priority is to show a positive vision. The current system is disqualifying itself, it doesn’t “Our priority is to show a positive vision. The current system is disqualifying itself, it doesn’t need to be need- CGBS to be increases fuelled the by criticism. The best argument against something obsolete- ECG will isfoster to socialshow the fuelled by criticism. The best argument against something obsolete is to show the alternative. We show alternative.costs of doing We business. show negative sides implicitly but not as a strategicinnovation focus” and benefit (personal the Austrian - Production processes environment. negative sides implicitly but not as a strategic focus”. (personal communication, 20 May 2018) EESC; L. Muhr; Sparda-Bank Core niche actorsChamber have of communication,will previously become inefficient 20 May 2018). intentionally adjustedEconomic - CGBStheir does not threatendiscourse M. Mayer, toC. counter critical H. Mahrer Business Threat Munich; Hotel La Perla; W. Commerce; E. and expensive.  Opportunity jobs and profits. Felber ToTo visualisevisualise thethe didiffusionffusion ofof actorsactors throughoutthroughout thethe regime’sregime’s andand niche’sniche’s corecore andand periphery,periphery, wewe Schweizer regime frames and toFürstused reveal a detailed- Austria analyticalwill thefall out of matrix wrong (see Appendix assumptionsB) to create Figure3. Based behind on- theThe value-based location ofthem economy actors, (M. Mayer, personal used a detailedthe international analytical matrix (see Appendix B) to create Figure 3. Based oncan the still location produce financial of actors, or we can further make conclusions about three unfolding discursive destabilisation phases in the case communication, 20 Maywe 2018; can furthereconomic C. make grid. Felber, conclusions abpersonalout three unfolding communication, discursive destabilisationGDP growth. phases 20 in theMay case 2018). For instance, in ofof thethe ECG:ECG: BlindnessBlindness andand Denial,Denial, IncrementalIncremental ResponsesResponses toto ProblemsProblems andand IncreasingIncreasing DoubtsDoubts andand

Diversiﬁcation.Diversification. TheyThey areare discusseddiscussed inin thethe followingfollowing section.section.

FigureFigure 3.3. IntegratedIntegrated framework framework for for studying studying discursive discursive regime regime destabilisation destabilisation applied applied to the to ECG the ECG case study.case study. Stars Stars represent represent core actorscore actors and dots and representdots represent aligned aligned actors. actors.

5.5. Discussion: Destabilisation Phases and Enabling Factors InIn the studied studied case case of of a asocio-economic socio-economic transition transition in inthe the making, making, we wecan canstill stillobserve observe actors actors who whohave havea strong a strong commitment commitment to the to regime the regime and andexclus exclusivelyively diffuse diff framesuse frames to protect to protect the regime. the regime. For Forinstance, instance, the Austrian the Austrian Chamber Chamber of Commerce of Commerce and the and Styrian the Styrian Chamber Chamber of Commerce, of Commerce, which diffused which ditheffused Profit-Driven the Profit-Driven Economy and Economy Business and Threat Business frames Threat, are still frames, in the arefirst still phase in of the destabilisation first phase of— destabilisation—BlindnessBlindness and Denial. and Denial. AlthoughAlthough corecore regimeregime actorsactors areare ratherrather consistentconsistent inin theirtheir critiquecritique ofof thethe ECG,ECG, severalseveral alignedaligned regimeregime actorsactors supportsupport thethe ECG’sECG’s claims.claims. ForFor instance,instance, somesome economistseconomists didiffuseffuse thethe MalfunctioningMalfunctioning EconomicEconomic SystemSystem frame, frame, which which supports supports the messagethe message about about performance performance problems problems within thewithin regime; the regime; and the EESC diffuses claims underpinning the Economic Opportunity and New Market Economy niche frames. This lack of unity demonstrates that the regime has lost commitment from some actors and signals that the second phase of regime destabilisation—Incremental Responses to Problem—has been reached. This study was not designed to be longitudinal, so it did not capture whether regime actors changed their discourse over time. However, the evidence provided by interviewees allows some reflection on the dynamics within the discourse. For instance, companies report that their efforts in overcoming the challenges of the regime have brought some results: existing customers have become more supportive of an ecological vision, new customers have appeared and suppliers provided more sustainable alternatives (Respondent #11, personal communication, 30 May 2018; Respondent #14, personal communication, 9 June 2018; Respondent #15, personal communication, 18 June 2018). Furthermore, in seven years, about 400 companies implemented the CGBS. Christian Felber has even suggested that one or a few companies listed on the Frankfurt stock exchange are considering adopting the CGBS (personal communication, 20 May 2018). This development demonstrates that frames used by the ECG have caused some regime actors to adopt some niche ideas and move to the Sustainability 2019, 11, 4385 12 of 19 and the EESC diffuses claims underpinning the Economic Opportunity and New Market Economy niche frames. This lack of unity demonstrates that the regime has lost commitment from some actors and signals that the second phase of regime destabilisation—Incremental Responses to Problem—has been reached. This study was not designed to be longitudinal, so it did not capture whether regime actors changed their discourse over time. However, the evidence provided by interviewees allows some reflection on the dynamics within the discourse. For instance, companies report that their efforts in overcoming the challenges of the regime have brought some results: existing customers have become more supportive of an ecological vision, new customers have appeared and suppliers provided more sustainable alternatives (Respondent #11, personal communication, 30 May 2018; Respondent #14, personal communication, 9 June 2018; Respondent #15, personal communication, 18 June 2018). Furthermore, in seven years, about 400 companies implemented the CGBS. Christian Felber has even suggested that one or a few companies listed on the Frankfurt stock exchange are considering adopting the CGBS (personal communication, 20 May 2018). This development demonstrates that frames used by the ECG have caused some regime actors to adopt some niche ideas and move to the space of mutual alignment not just in framing, but also in operational dimension. Therefore, companies that, while implementing CGBS, still reproduce elements of the regime and adhere to its dominant practices, are in the third phase of destabilisation—Increasing Doubts and Diversification. Some actors are classified as belonging to either the niche’s periphery (e.g., Greenpeace Germany, one organic gardener, two sustainability consultants) or core (e.g., people actively managing the ECG). However, as their previous relationship with the regime was not documented, we abstained from making claims about the unfolding fourth phase of destabilisation (so niche actors have a different visual representation in Figure3). What are the factors that contribute to the regime destabilisation described above? The framing analysis confirms that niche–regime interactions are a complex dynamic. When the regime resists the niche, it creates challenges to the ECG (e.g., undermined legitimacy, lack of active shielding), but it also creates incentives for it to develop (e.g., by improving existing frames or creating new ones). In the case of the ECG, the niche actors are aware of the challenges and opportunities and try to make use of them. Niche actors indirectly and directly debunk the regime’s frames (thus undermining its legitimacy) by raising awareness and initiating and supporting debate about desired systemic changes. The ECG is also building a strong case around its own ideas through the following activities: diffusing an appealing vision of an alternative system; presenting a useful tool that can connect societal actors to the niche; providing evidence that niche ideas are economically feasible; and in general, diffusing consistent niche framing. Although the niche has no response to the Scientific Uncertainty regime frame, it does have another advantage. ECG actors employ all three types of frames (with a clear emphasis on prognostic and motivational frames), while the regime does not use prognostic frames at all. This asymmetry puts the ECG in a more favourable position, as the ECG does not lose out on the power of a positive story.

6. Conclusions The aims of this article were: (1) to develop a novel analytical framework for studying the discursive regime destabilisation based on the previous work by Turnheim and Geels [19] and Rosenbloom [27]; and (2) to apply it to a case of a socio-economic transition-in-the-making to advance research on the topic of socio-economic transformation. The framework proved to be useful for analysing the chosen case study of the ECG and showed that the motivational and prognostic frames of the niche about the alternative economic model are mostly opposed by diagnostic regime frames. We identified three phases of discursive destabilisation unfolding in the case of the ECG: Blindness and Denial, Incremental Responses to Problems and Increasing Doubts and Diversification. The framing strategies employed by the niche have a different impact on different types of actors. Representatives of high authorities, for instance, remain in the first phase of destabilisation, Sustainability 2019, 11, 4385 13 of 19 while regional authorities, NGOs and private companies are already at the second and third phases. The latter group questions the current economic system that functions under imperatives of perpetual growth and profit-seeking, though in the discourse they are mainly focusing on positive visioning of an economic model for the future which changes the purpose of the economy from financial gain to other values such as dignity, solidarity, ecological sustainability, social justice, transparency and democracy. This research has several implications. First, it allows making a tentative conclusion about bottom-up directionality of discursive destabilisation. This directionality means that niche actors, who aim to advance sustainability transformation, should especially concentrate their efforts on non-governmental organisations, small and medium enterprises, and local authorities. Second, drawing on the understanding of key leverage points for system transformation from Meadows [58], we suggest that the ECG managed to advance discursive destabilisation because it focused, among other things, on the goals of the economic system and the mind-sets that support it. Third, based on the case-study results, one can speculate about strategies that hinder and speed up discursive destabilisation. Regime actors are likely to diffuse frames that defend the status-quo and posit that necessary transformation can be achieved with incremental changes to business-as-usual practices. Regime actors also tend to actively delegitimise alternatives that undermine their interests. Niche actors, therefore, should be ready to deal with these challenges to make the sustainability transformation happen. Diffusion of predominantly diagnostic frames—which is happening, for example, through the acts of civil disobedience by Extinction Rebellion, protests by students across and beyond Europe, and IPCC reports—is not enough. A successful discursive strategy would contain a mix of motivational, prognostic and diagnostic frames. Because “changing the way we see the world also changes the way we are in the world” [23], niche actors should explain concrete benefits of alternatives they suggest and, importantly, find ways to translate their discourse into specific solutions. In this respect, CGBS employed by the ECG proved to be a useful tool in uniting a diverse set of actors. All the aforementioned strategies can support societal or policy efforts to accelerate sustainability transformations, however, further research is necessary to test wider applicability of these conclusions. The findings of this article are based on qualitative research methods, and a limited number of people could be reached for interviews and survey participation. The chronology of the framing interactions covered the last seven years and was primarily focused on identifying the key frames of regime and niche actors. Causal relations between niche and regime claims were not studied in great detail. The results presented in this article should therefore be perceived as a “snapshot” of the niche–regime framing interaction. We also want to be cautious in making premature conclusions about the level to which the ECG leads the search for alternatives to the established socio-economic regime. Given the urgency of the environmental crisis and its deep connection with the growth-centred cognitive framework, research on socio-economic transformations and, in particular, the discursive destabilisation of capitalist-growth regime bears important implications for practice and theory alike. To further develop this line of work, we suggest employing the analytical framework developed in this paper for studying other cases, either ongoing or historical. The framework is useful as, on the one hand, it allows an appropriate level of detail to identify the actors advancing discursive destabilisation and the framing strategies that help them with this task. On the other hand, the framework allows capturing discursive resistance put up by regime actors and their framing strategies. Furthermore, the more systematic approach to studying discursive regime destabilisation offered by the framework could prove useful in exploring dynamics between discursive destabilisation and destabilisation of routines and practices. Our case study of the ECG has demonstrated that we are already witnessing discursive destabilisation signs in different European countries. A more systematic comparison across them could be performed to map regime resistance patterns and destabilisation processes on a transnational level. Such a research endeavour would help to overcome the implicit methodological nationalism of most transition studies-related research [59]. It might also have implications for policy-making as the Sustainability 2019, 11, 4385 14 of 19 acknowledged existence of an international socio-economic regime would require coordinated efforts in supporting niche activities.

Author Contributions: Conceptualisation, O.K. and C.S.; methodology, O.K. and C.S.; formal analysis, O.K.; investigation, O.K.; data curation, O.K.; writing—original draft preparation, O.K.; writing—review and editing, O.K. and C.S.; visualisation, O.K.; and supervision, C.S. Funding: This research received no external funding. Acknowledgments: We wish to thank the anonymous reviewers for their constructive criticism of earlier versions of the paper. The authors thank all of the informants who kindly provided their time for the interviews, as well as everyone who helped to organise interviews with the ECG members. Conﬂicts of Interest: The authors declare no conﬂict of interest.

Appendix A

Table A1. Core and aligned actors identiﬁed for the ECG case study.

Core Actors Aligned Actors Austrian Federal Economic Chamber; Styrian Chamber of Commerce; Randolf Rodenstock, Dirk Löhr, German economist; chairman of the Roman Herzog Institute; René Schmidpeter. director of the Centre for Dr. Hans Schimpfhauser, district chairman of Humane Market Economy in Salzburg; the Independent Voter Community Rottal-Inn; Harald Mahrer, ex-president of Julius Raab Erhard Fürst, ex-chief economist of the Stiftung, president of the Austrian Economic Regime Austrian Federation of Industrialists; Chamber; The European Economic and Social Timo Meynhardt, German psychologist and Committee (EESC); Antje von Dewitz, chief business economist, managing director of the executive Vaude; Satis&Fy, provider of event Center for Leadership and Values in Society at and media technology; Heinrich Kronbichler, the University of St. Gallen; Thomas Eisenreich, CEO of WBS Training AG; Johannes Gutmann, Business Unit Manager for the Association of managing director Sonnentor; etc. Diaconal Employers in Germany. Anke Winchenbach, ECG UK consultant, Associate Lecturer and PhD Researcher at University of Surrey; Greenpeace Germany; Pedro Olazabal, CSR and Sustainability consultant; Lisa Muhr, co-founder and co-managing director of Göttin des Glücks, an eco-friendly Austrian fashion label; Dr. Wolfgang Kessler, economist and publicist; Matt Mayer, Director of the ECG UK; Antje von Dewitz, chief executive Vaude; Christian Felber, initiator of the ECG and the Sparda-Bank Munich; Andreas Huber, lecturer, Niche project “Bank for the common good”; CEO of the German Society Club of Rome and Marta Avesani, business consultant; honorary board of the Desertec Foundation; Andy Chapman, director of the ECG UK. Harro Colshorn, organic gardener; Anna Deparnay-Grunenberg, group leader for the city of Stuttgart for the Greens; Melissa Scanlan, Associate Dean, co-founder of the New Economy Law Center; Renate Künast, Green politician and former Minister of Consumer Protection, Food and Agriculture in Germany; Government of Valencia; Johannes Gutmann; Satis&Fy; Heinrich Kronbichler. Sustainability 2019, 11, x FOR PEER REVIEW 10 of 19 systems. Actors who diffuse this frame also doubt that indicators included in the CGBS are objective and representative of what companies consider beneficial for themselves.

4.3. “Snapshot” of the Discourse Almost every frame diffused by regime actors is confronted with a frame diffused by niche actorsSustainability (see2019 Table, 11, 4385 4). However, one regime frame, Scientific Uncertainty, remains unanswered at15 the of 19 moment. The ECG started working on a theoretically solid alternative to the current economic theory Appendix B Sustainability 2019, 11, x FOR PEER REVIEW 15 of 19 to avoid similar Sustainabilityaccusations 2019, 11, x FOR PEERof REVIEWa lack of academic background (C. Felber, personal communication,15 of 19 Table A2. Analytical matrix for ECG case study. 20 May 2018). OnceAppendix completed, B this work could inspire a new frame. Aligned Actors CoreAppendix Actors B Key Claims Regime Frame Niche Frame Key Claims Core Actors Aligned Actors Table A2. Analytical matrix for ECG case study. - The current economic Table A2. Analytical matrix for ECG case study. Aligned system creates a TableCore Actors 4. FramingKey Claims strugglesRegime Frame between theNiche niche Frame and theKey Claims regime *.Core Actors Aligned Actors AlignedActors number of serious Core Actors Key Claims Regime Frame Niche Frame Key Claims Core Actors Aligned Actors Actors - Theproblems: current economic - Enormous wealth has system- Theunemployment, current creates economic a number of M. Scanla; Austrian Regime Framesbeen created. serioussystempoverty, createsproblems: exclusion,a number Niche of Frames Greenpeace Germany; Chamber of Malfunctioning M. Mayer; Austrian- Competition - Enormous leads wealth to has Socio-Economic unemployment,seriousclimate problems: change poverty, A. Winchenbach; H. Mahrer Commerce; Economic C. Felber; Socio-EconomicChamberAustrian Progressofgrowth been- Enormous and created. prosperity. wealth has Progress  Malfunctioning- exclusion,unemployment,The problemclimate poverty, change is an EconomicM. Scanla;SystemL. Muhr; GreenpeaceDr. W. Germany; Kessler; R. Rodenstock; System M. Mayer;M. Avesani C. Commerce;Chamber- ofThe R. current-been Competition created. economic leads to Socio-Economic Malfunctioning -exclusion, Theorientation problem climate is an tochange growth. A.M. Winchenbach; Scanla;D. Löhr; Greenpeace W. L. Schweizer;Muhr; Germany; Dr. W. H.H. Schimpfhauser Mahrer M.Felber; Mayer; M. C. Commerce;Rodenstock; R. growth- Competition and prosperity. leads to Socio-EconomicProgress  EconomicMalfunctioning System - orientation- TheNeoliberal problem to growth. is an capitalism is Kessler;A. Winchenbach; D.R. Löhr; Schmidpeter W. L. Muhr;Schweizer; Dr. W. R. Profit-DrivenH. Mahrer Economysystem works well. Ethical EconomyFelber;Avesani M. Rodenstock;H. -growth The current and prosperity. economic Progress  Economic System -orientation Neoliberalnot aligned to capitalism growth. with is what not Kessler; D.Schmidpeter Löhr; W. Schweizer; R. Avesani SchimpfhauserH. system- The current works economic well.  aligned- Neoliberalpeople with capitalism want.what people is not Schmidpeter Old Socialist Ideas want. New Market Economy Schimpfhauser system works well. - alignedWealth with what is very people - Wealth is very unevenly Scientific Uncertainty  want.unevenly No corresponding distributed. frame distributed.- Wealth is very unevenly - Proﬁt is a motive that - Profit is a motive that - distributed.Enterprises must take Imposed Sustainabilityled toReportingled many to many positive positive  Useful Sustainability ReportingA. von Dewitz; - Profit is a motive that - Enterprisesresponsibility must take for developmentsdevelopmentsled to many in positive in the Sparda-Bank Munich; responsibility- Enterprisestheir actions. must for their take A. von Dewitz; Sparda-Bank Common Good Dictatorshipthe society.society.developments in the  Expression of Public WillH. Kronbichler; - actions.responsibilityCompanies for their should live Munich;A. von Dewitz;H. Kronbichler; Sparda-Bank Dr. W. - Companies-society. Companies produce produce Dr. W. Kessler; H. Mahrer; Styrian -actions. Companiessuch values should as live M. Mayer;M. Mayer; C. Kessler;Munich; R. H. Künast; Kronbichler; A. Deparnay- Dr. W. H. Mahrer; StyrianBusiness Chamber Threatnow innovationsnow- Companies innovations withproduce with Proﬁt-DrivenProfit-Driven  Ethical Economic Opportunity R. Künast; A. H. Mahrer;R. ChamberStyrian of Ethical Economy such- Companies cooperationvalues as should cooperation and live M.Felber; Mayer;C. Felber;M. C. Kessler;Grunenberg; R. Künast; P. A.Olazabal; Deparnay- R. Schmidpeter of Commerce socialsocialnow and innovations and with EconomyProfit-DrivenEconomy  Economy Deparnay-Grunenberg; SchmidpeterR. ChamberCommerce of Ethical Economy andsuch appreciation appreciationvalues as cooperation of ofman man and Felber;AvesaniM. Avesani M. Grunenberg;Government P.of Olazabal;Valencia; environmentalenvironmentalsocial and added Economy  P. Olazabal; Schmidpeter Commerce nature.and appreciationand nature. of man and Avesani GreenpeaceGovernment Germany; of Valencia; W. * Colours of arrows showaddedvalue.environmental value. attribution added of a frame to motivational (blue), prognostic (green)Government or of - -nature. TheThe economy economy should should be be GreenpeaceSchweizer Germany; W. - Regulated-value. Regulated self-interest self-interest Valencia; Greenpeace based- Thebased economy on universal on should values. be Schweizer diagnostic (red) type. or freeor- Regulated markets free markets self-interest create Germany; W. Schweizer baseduniversal on universal values. values. createwell-being.or well-being. free markets create well-being. - ECG calls for a new - economicECG system. calls for a new - ECG does not - ECGeconomic calls for a system.new -economic It is a complete system. and Core niche R.actors - haveECG doesformulate- ECGpreviously not does a notnew intentionally adjusted- theirIt is a complete discourse and to counterGovernment of Valencia;critical Styrian consistent- It is a complete alternative and to Government of Schmidpeter;R. formulatealternative.formulate a a new Old Socialist New Market consistent alternative to C. Felber; A. GreenpeaceGovernment Germany; of Valencia; H. R. Schmidpeter; ChamberStyrian of globalconsistent capitalism. alternative to Valencia; Greenpeace StyrianSchmidpeter;H. Mahrer; Chamber new alternative.-alternative. ECG packs the ideas of OldOld SocialistIdeas Socialist  NewNewEconomy MarketMarket global capitalism. C.Chapman Felber;C. Felber; A. Colshorn;Greenpeace EESC; Germany; M. Scanlan; H. W. regimeH. Mahrer;frames and ChamberCommerceto ofreveal the wrong assumptions behind-global ECG operatescapitalism. withoutthem (M. Mayer,Germany; personal H. Colshorn; ofH.D. CommerceMahrer; Löhr. - ECG packsMarxism- ECG packs the into ideas the new ideas of of IdeasIdeas  EconomyEconomy ChapmanA. Chapman Colshorn; EESC;Schweizer M. Scanlan; W. D. Löhr. Commerce - falling- ECGECG operatesback operates into without the without EESC; M. Scanlan; D. Löhr. Marxismphrases.Marxism into into new Schweizer historicalfallingfalling back extremes into back the intoof the W. Schweizer communication, 20 May 2018;phrases. C. Felber, personal communication, 20 May 2018). For instance, in new phrases. capitalismhistoricalhistorical extremes and communism. extremes of of H. Mahrer; T. Meynhardt; - ECG is based on Scientific No corresponding capitalismcapitalism and communism.

H.N. Mahrer; Paech; R.T. Meynhardt;Rodenstock normative- ECG is based statements. on UncertaintyScientific  No correspondingframe and communism.

N. Paech; R. Rodenstock normative statements. Uncertainty  frame Sustainability 2019, 11, x FOR PEER REVIEW 15 of 19

Appendix B

Table A2. Analytical matrix for ECG case study.

Aligned Core Actors Key Claims Regime Frame Niche Frame Key Claims Core Actors Aligned Actors Actors - The current economic system creates a number of serious problems: Austrian - Enormous wealth has unemployment, poverty, Chamber of been created. exclusion, climate change M. Scanla; Greenpeace Germany; M. Mayer; C. Commerce; R. - Competition leads to Socio-Economic Malfunctioning - The problem is an A. Winchenbach; L. Muhr; Dr. W. H. Mahrer Felber; M. Rodenstock; growth and prosperity. Progress  Economic System orientation to growth. Kessler; D. Löhr; W. Schweizer; R. Avesani H. - The current economic - Neoliberal capitalism is not Schmidpeter Schimpfhauser system works well. aligned with what people want. - Wealth is very unevenly distributed. - Profit is a motive that led to many positive - Enterprises must take developments in the responsibility for their A. von Dewitz; Sparda-Bank society. actions. Munich; H. Kronbichler; Dr. W. - Companies produce H. Mahrer; Styrian - Companies should live M. Mayer; C. Kessler; R. Künast; A. Deparnay- now innovations with Profit-Driven R. Chamber of Ethical Economy such values as cooperation Felber; M. Grunenberg; P. Olazabal; social and Economy  Schmidpeter Commerce and appreciation of man and Avesani Government of Valencia; environmental added nature. Greenpeace Germany; W. value. - The economy should be Schweizer - Regulated self-interest based on universal values. or free markets create Sustainability 2019, 11, 4385 well-being. 16 of 19 - ECG calls for a new economic system. - ECG does not - It is a complete and R. formulate a new Government of Valencia; Styrian Table A2. Cont. consistent alternative to Schmidpeter; alternative. Old Socialist New Market C. Felber; A. Greenpeace Germany; H. Chamber of global capitalism. H. Mahrer; - ECG packs the ideas of Ideas  Economy Chapman Colshorn; EESC; M. Scanlan; W. Aligned Actors Core ActorsCommerce Key Claims Regime Frame Niche Frame- ECG operates Key Claims without Core Actors Aligned Actors D. Löhr. Marxism into new Schweizer falling back into the - ECG isphrases. based on historical extremes of Sustainability 2019, 11, xnormative FOR PEER statements.REVIEW 16 of 19 H. Mahrer; capitalism and communism. - ECG has no sound No N. Paech; 140 H.T. Mahrer; Meynhardt;Sustainability T. 2019 Meynhardt;, 11, x FOR PEER- ECG REVIEWis based on ScientificScientific No corresponding 16 of 19 theoretical background. corresponding Austrian 140R.N. Austrian RodenstockPaech; R. Rodenstock normative- ECG has nostatements. sound UncertaintyUncertainty  frame frame economists 140economists Austrian - ECG is-theoretical ECG based has on no background. a sound economists contradictorytheoretical- ECG is based and background. very on a populist-contradictory ECG analysis. is based and on avery populist analysis. contradictory and very - CGBS enables any populist analysis. - CGBSorganisation enables any to Sparda-Bank Munich; - CGBS- isCGBS far is far too organisation to evaluate its J. Gutmann; EESC; - CGBSevaluate enablesits any impact. Sparda-Bank Munich; J. Gutmann; too regulatory.-regulatory. CGBS is far too organisationimpact. to evaluate its Business School VariousAustrian Austrian - Tool for self-assessment Sparda-BankEESC; Business Munich; School J. Lausanne; Gutmann; Various - It is immenselyregulatory.- It is immensely ImposedImposed Useful impact.- Tool for self-assessment A. Chapman;A. Chapman; Lausanne; Vaude; companies;VariousChamber of ChamberAustrian of Useful Sustainability and EESC;Vaude; Business L. Muhr; School Satis&Fy; Lausanne; companies; complex-complex It is accounting. immensely accounting. SustainabilitySustainabilityImposed Sustainability -and Tool continuous for self-assessment M.A. Avesani;Chapman;M. Avesani; C. L. Muhr; Satis&Fy; companies;HaraldCommerce; Commerce;Chamber of T.  UsefulReporting Sustainability continuous development. Vaude;surveyed L. Muhr; companies; Satis&Fy; W. Harald Mahrer - The valuescomplex- The values of accounting. CGBS of CGBS ReportingSustainabilityReporting Reporting anddevelopment. continuous M. Avesani;FelberC. Felber C. surveyed companies; T.MahrerHarald Eisenreich Commerce;Eisenreich T.  Reporting - A feasible tool which Schweizer;surveyed companies;Government W. of will be-will The imposed be values imposed of CGBS on Reporting development.- A feasible tool which can Felber W. Schweizer; Mahrer Eisenreich can be used by every Schweizer;Valencia Government of on companies.willcompanies. be imposed on -be A used feasible by everytool which actor canof Government of actor of Valencia companies. becontemporary used by every society. actor of Valencia contemporary society. - ECG restricts freedom contemporary society. - ECG restricts-by ECG suggesting restricts freedom freedom - - ECGECG resonates resonates with a with a maximum income. growing number of people Austrianby suggestingby suggesting - ECGgrowing resonates number with a of - What should or and organisations. Chamber ofmaximum maximum income. income. growingpeople number of people Austrian Austrian should not be produced - People start questioning H. Mahrer; Commerce;- What T. - should What should or should or Common Good Expression of Public and organisations.and organisations. C. Felber; M. A. Winchenbach; A. Huber; A. Chamber of Chamber of is determined from the profit motivation. A. Winchenbach; D. Löhr Eisenreich; notR. beshould produced not be is produced Dictatorship  Will - - PeoplePeople start startquestioning Mayer Deparnay-Grunenberg; EESC H. Mahrer; H.Commerce; Mahrer; Commerce; T. top. CommonCommon Good Good ExpressionExpression of Public of - CGBS could help to C. Felber;C. Felber; M. A. Winchenbach;A. Huber; A. Huber; A. A. Rodenstock;determined E. is determined from from the profitquestioning motivation. D. Löhr T.D. Eisenreich;Löhr Eisenreich; R. - Minimisation of DictatorshipDictatorship  PublicWill Will implement the UN MayerM. Mayer Deparnay-Grunenberg;Deparnay-Grunenberg; EESC Fürst the top.top. - CGBSprofit could motivation. help to R. Rodenstock;Rodenstock; E. competition can lead to Sustainable Development EESC - Minimisation- Minimisation of of - implementCGBS the could UN help to E. Fürst Fürst a “common good Goals. competitioncompetition can leadcan lead to to Sustainableimplement Development the UN dictatorship”. a “commona “common good good Goals.Sustainable - CGBS increases the - ECG will foster social dictatorship”.dictatorship”. Development Goals. -costs CGBS of increasesdoing business. the -innovation ECG will fosterand benefit social the Austrian - Production processes - environment.ECG will foster social - CGBScosts increases of doing the business. innovation and benefit the EESC; L. Muhr; Sparda-Bank Chamber of will become inefficient Economic - CGBSinnovation does not threaten and benefit M. Mayer, C. H. Mahrer Austriancosts of- Production doing business. processes Business Threat environment. Munich; Hotel La Perla; W. Commerce; E. and expensive.  Opportunity jobs andthe profits. environment. Felber EESC; L. Muhr; Sparda-Bank Austrian Chamber- ofProduction will become processes inefficient Economic - CGBS does not threaten M. Mayer, C. EESC;Schweizer L. Muhr; H. Mahrer Fürst - Austria will fall out of Business Threat - - TheCGBS value-based does noteconomy threaten Munich; Hotel La Perla; W. Chamber of Commerce;will E. becomeand expensive. inefficient  OpportunityEconomic jobs and profits. FelberM. Mayer, Sparda-Bank Munich; H. Mahrer the international Business Threat can stilljobs produce and profits. financial or Schweizer Commerce; Fürst and expensive.- Austria will fall out of Opportunity - The value-based economy C. Felber Hotel La Perla; economic grid. - GDP Thegrowth. value-based E. Fürst - Austriathe will international fall out of can still produce financial or W. Schweizer economic grid. GDP economygrowth. can still the international produce financial or economic grid. GDP growth. Sustainability 2019, 11, 4385 17 of 19

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