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

The paper analyses the relationship between company si^e 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 si^es. In the methodological part of this study, expert interviews werefirst conducted and then analysed using the NLAXQDA 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 si^ed companies and sectors following the introduction of the OSPA.