A SYNTHESIS OF A BUDDHIST GOOD GOVERNANCE FRAMEWORK FOR COMMUNITY ENTERPRISE DEVELOPMENT BASED ON ESG PRINCIPLES

Abstract

This study aimed to examine ESG concepts relevant to community enterprise development, analyze Buddhist good governance principles applicable to the management of community enterprise development, and synthesize a Buddhist good governance framework for community enterprise development based on ESG principles. A qualitative documentary research design was employed.
A total of 55 document entries were purposively selected from verifiable sources. Contemporary documents published during 2015 - 2026 were included, while no publication-year restriction was applied to foundational documents. The documents were classified into five groups: Buddhism and Buddhist teachings; governance and Buddhist good governance; ESG and sustainable development; community enterprises and the grassroots economy; and related empirical studies. Data were analyzed using content analysis, conceptual categorization, and conceptual synthesis. The findings indicate that ESG for community enterprises should be adapted from a reporting framework designed for large corporations into a development management framework aligned with community contexts. The environmental dimension emphasizes moderate resource use and impact reduction. The social dimension focuses on members, customers, communities, networks, and social capital, while the governance dimension emphasizes group rules, accounting, transparency, participation, risk review, and shared accountability. Relevant Buddhist good governance principles include non-harming, moderation, loving-kindness and compassion, Sangahavatthu 4, Sappurisa-dhamma 7, and Aparihaniya-dhamma 7, which can be translated into self-governance mechanisms for community organizations. The synthesized framework comprises six components: moderate and non-harmful resource use; integrity and transparency; rule-based participation; supportive and equitable relations; wisdom and prudence; and accountability for collective outcomes. The framework can serve as a basis for developing practical guidelines, indicators, and ESG readiness assessment tools for community enterprises.