Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Cakrawala: Jurnal Pendidikan
Karol Strzała
Uczelnia Łazarskiego
Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
From Social Market Economy Values to ESG Indicators: An MBA-OrientedFramework for Responsible Management Education Martin Dahl; Karol Strzała; Anna Phirtskhalashvili; Tomás Gutiérrez Roa; Amina Taurabi
Cakrawala: Jurnal Pendidikan Vol 20 No 1 (2026): Pedagogical Innovations and Sustainable Education: Integrating Local Wisdom, Tec
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/cakrawala.v20i1.590

Abstract

This article examines how the normative principles of the Social Market Economy (SozialeMarktwirtschaft) can serve as a philosophical foundation for interpreting Environmental, Social, andGovernance (ESG) indicators in MBA education. An integrative literature review synthesisedscholarship from three fields—ordoliberal economic philosophy, ESG measurement, and responsiblemanagement education—while curriculum mapping translated theoretical correspondences intoassessable learning outcomes. The article proposes a ten-row conceptual matrix linking SGR-derivedprinciples (competitive order, rule-based governance, liability, social balance, Vitalpolitik,sustainability, interdependence of orders, transparency and accountability, the green regulatoryframework, and fiscal responsibility) to ESG indicator families and to MBA competencies aligned withBloom's revised taxonomy and with established sustainability competency frameworks. The findingsshow that ESG indicators gain analytical coherence and pedagogical utility when grounded in the SGRtradition rather than treated as a neutral compliance checklist. The framework is operationalisedthrough a five-module MBA curriculum aligned with selected PRME principles and the fivesustainability competencies of Wiek, Withycombe, and Redman (2011). Implications for curriculumdesign and an agenda for empirical testing are discussed.
Co-Authors Amina Taurabi Anna Phirtskhalashvili Martin Dahl Tomás Gutiérrez Roa