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19
der Risikokategorie schließen lässt. Das Vorge-
hen lässt sich anhand des Risikofeldes „Extra-
ordinary impacts“ veranschaulichen (siehe Ab-
bildung 4).
Die Ausgangssituation beinhaltet die poten-
ziellen Risiken, welche im Rahmen der Risikoer-
hebung zum Risikofeld „Extraordinary impacts“
identifiziert wurden. Auf Basis dieser Informati-
onen wurden im nächsten Schritt Risikokatego-
rien gebildet. Das Beispiel verdeutlicht, dass
neben Einzelrisiken auch Risikoarten Ergebnis
der Risikoerhebung sind. Beispielsweise wird
hier sowohl das Risiko einer Naturkatastrophe
genannt als auch die einzelnen Ausprägungen
von Naturkatastrophen (u.a. Sturm, Feuer). Da-
her wurde eine Risikokategorie Naturkatastro-
phen gebildet, um die genannten Einzelrisiken
dieser Kategorie zuordnen zu können.
Durch die Bildung der Risikokategorien als
zweite Systematisierungsebene wird die Struk-
turiertheit und Übersichtlichkeit des Risikokata-
logs verbessert.
Abb. 3: Risikofelder und ihre Beschreibung als Leitfaden für die Risikoerhebung
Description of risk field
1. Strategy and corporate development:
Strategic risks related to the company's core competencies, new markets and opportunities, product portfolio,
mergers and acquisitions, big investments and the general consistency of the business strategy, e.g.
increasing market power of competitor due to a strategic merger.
2. Technological trends:
Risks which follow from new competing technologies on the market.
3. Social, political and ecological trends:
Risks related to the attitude of the society, for example, the increasing environmental awareness. Also the
political and social development of a country contains risks a company has to consider, e.g. changes in
legislation, demographic structure (aging population).
4. Extraordinary impacts:
Risks related to natural catastrophes and criminal intents, e.g. fraud.
5. Compliance/law:
Risks which follow from non-compliance with laws, regulations, norms, contractual arrangements and other
legally binding agreements and requirements, e.g. competition law.
6. Sales market:
Risks like price development, competitors behaviour, new competitors or changing customer needs. Sales risks
can also follow from internal processes, e.g. wrong price calculations, poor customer service.
7. Production/Logistics:
Risks related to the production and logistics process, e.g. machine breakdown, high stocks, occupational
safety
.
8. Quality:
Risks related to the product quality.
9. Procurement:
Risks related to the availability, the price and the quality of several goods, the dependency on
suppliers, the company's purchasing process etc.
10. Research and development:
Risks associated with the development of new products and technologies, regulatory affairs and registration
authorization, patent risks, etc.
11. Management of large-scale projects:
Risks which arise during the implementation of a project concerning time (deadlines), quality and cost of the
project, e.g. problems with new technologies (included in the deliveries).
12. Organization and management:
Risks which follow from the operational and organizational structure of the company, the allocation of rights
and duties as well as the management quality, e.g. insufficient documentation of operating instructions,
delayed or wrong information transfer between departments, inadequate management objectives.
13. Personnel:
Risk related to the availability of specific expertise, the motivation of the staff, the working environment,
employment contract, etc.
14. IT
:
Risks which follow from the capability, reliability and security of the company's IT-system, e.g. risk of data loss,
system breakdown.
15. Finance:
Liquidity of the company, credit risks, availibility of funds, interest rates, currency risks, etc.
16. Tax:
Risks related to the respective country specific tax regulations, e.g. sales tax or transfer price risks.
17. Other risks
CM November / Dezember 2010