In Wertmaßstäbe und Unternehmensentwicklung (“Value Standards and Corporate Development”)

In Wertmaßstäbe und Unternehmensentwicklung (“Value Standards and Corporate Development”), Roventa and Aschenbach examine how value criteria and value expectations shape the evolution of organizations. Using a systems-theoretical lens, they explore how corporations observe and define “enterprise value” and how these definitions influence strategic and structural development.

The first section analyzes the concept of corporate value as a guiding distinction in organizational self-observation, asking whether a strong focus on measurable financial value risks undermining the organization’s long-term capacity for progress and adaptability.

The second section investigates the role of value standards and stakeholder expectations in steering corporate decision-making. The authors argue that value metrics do not merely measure performance; they actively structure communication, priorities, and development paths within the organization.

The concluding section reflects on the tension between economic value orientation and sustainable organizational evolution, emphasizing the need for reflexive awareness of how value frameworks influence corporate transformation.