Ralf Offergeld
Senior Manager, Audit & Assurance, Public companies
In practice, decision makers need to be brought in line with the respective disciplinary requirements, budget restrictions and the specifications of the regulatory authority. The need for modelling often arises from the conflict between the task of best serving the general public, the necessity to act economically and the requirement for sustainability. The influence of the basic conditions established by the EU, including case law of the European Court of Justice, is increasingly becoming noticeable here.