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Christopher Jungesblut

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Open access Aug 2026

Decision-Oriented Risk Management as a Legal Mandate: Evidence on Risk Aggregation, Risk-Bearing Capacity, and the Implementation of StaRUG and FISG in German DAX and MDAX Companies

The decision-oriented conception of enterprise risk management (ERM), in which risks are quantified, aggregated, and weighed against return when business decisions are prepared, is increasingly regarded as the core of value-based management. In Germany, this conception acquired a legal foundation in 2021: Section 1 of...

Christopher Jungesblut · 0 citations

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