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All Journal Cakrawala: Jurnal Pendidikan
Amina Taurabi
Université Ibn Zohr
Education

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From Social Market Economy Values to ESG Indicators: An MBA-Oriented Framework 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/r5e36d98

Abstract

This article examines how the normative principles of the Social Market Economy (Soziale Marktwirtschaft) can serve as a philosophical foundation for interpreting Environmental, Social, and Governance (ESG) indicators in MBA education. An integrative literature review synthesised scholarship from three fields—ordoliberal economic philosophy, ESG measurement, and responsible management education—while curriculum mapping translated theoretical correspondences into assessable learning outcomes. The article proposes a ten-row conceptual matrix linking SGR-derived principles (competitive order, rule-based governance, liability, social balance, Vitalpolitik, sustainability, interdependence of orders, transparency and accountability, the green regulatory framework, and fiscal responsibility) to ESG indicator families and to MBA competencies aligned with Bloom's revised taxonomy and with established sustainability competency frameworks. The findings show that ESG indicators gain analytical coherence and pedagogical utility when grounded in the SGR tradition rather than treated as a neutral compliance checklist. The framework is operationalised through a five-module MBA curriculum aligned with selected PRME principles and the five sustainability competencies of Wiek, Withycombe, and Redman (2011). Implications for curriculum design and an agenda for empirical testing are discussed.
Co-Authors Anna Phirtskhalashvili Karol Strzała Martin Dahl Tomás Gutiérrez Roa