Kennzeichnung, Erfassung und Steuerung von Risikokultur

Events such as the financial crisis in 2008/09 and the Volkswagen scandal about diesel engines in 2015 show that the existence of a risk management system does not sufficiently protect companies from risks. An inadequate corporate risk culture is often used to explain the causes of such crises. The aim of this study is to create access to a more targeted approach to risk culture. This is achieved through a methodical combination of conceptual developments and semi-structured interviews with companies from different industries and ownership structures. To start with, the author develops a definition of risk culture, identifies its constituent elements and derives a risk culture framework from these elements. In doing so, she identifies both ways of assessing risk culture and risk culture control mechanisms. Among other things, her findings point to the central role of top and middle management in this regard and reveal a variety of risk culture control mechanisms.