Company Size vs. Attractiveness of Company Pension Schemes Following the Introduction of the German Occupational Strengthening Pensions Act

Robert Dombek ()
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Robert Dombek: Mendel University - Economics and Management, Brno, Czech Republic

Economic Research Guardian, 2024, vol. 14, issue 1, 55-72

Abstract: The paper analyses the relationship between company size and the attractiveness of company pension schemes – following the introduction of the Occupational Strengthening Pensions Act (OSPA) in Germany. The sample consists of 20 managers from different industries and company sizes. In the methodological part of this study, expert interviews were first conducted and then analysed using the MAXQDA coding programme. Furthermore, the analysed expert interviews were evaluated using quantitative research methods. The results show that there are no differences in the attractiveness of the company pension scheme between managers from different sized companies and sectors following the introduction of the OSPA.

Keywords: Occupational Pension Provision; Pension Policy; Occupational Strengthening Pensions Act; Attractiveness; Company Size (search for similar items in EconPapers)
JEL-codes: D83 G52 H55 J26 J32 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:wei:journl:v:14:y:2024:i:1:p:55-72

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