Community Balance Sheet
= as practiced by the Barcelona City Council, see for more: Citizen Assets Programme in Barcelona
"The Community Balance Sheet is a tool used by organisations to assess the internal and external operation of their projects. It analyses matters such as ties to the territory, social impact and return, democratic, transparent and participation-based internal management, environmental and economic sustainability and the care of people and processes. catalan
When organisations register with the Citizen Assets programme, they agree to be included in the Community Balance Sheet. This is done by means of a form containing questions and indicators aimed at assessing joint social responsibility for the project, local identity, democratic management and focus on the needs of the community and the environment."