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External publication | 2024 Sustainability of the Mittelstand - The CSRD as opportunity or challenge?

The EU Commission's Corporate Sustainability Reporting Directive (CSRD) provides for an expansion and standardization of the content of sustainability reporting as well as an expansion of the group of companies subject to reporting requirements.

External publication | 2024 Family business successions between desire and reality

Family business successions are commonly considered as one of the most critical events of any family business. Yet, despite extensive research, current evidence on the actual extent to which family business owners accomplish, adapt, or even abandon their initial succession plans is astonishingly still lacking.

External publication | 2024 Family business succession planning: Do outcomes depend on the predominant gender on the management board?

Research on family business succession stresses that the business’s economic situation strongly influences its degree of attractiveness to potential successors.