Education Dr. Lorenz Näger studied Business Administration at the Universities of Regensburg, Swansea (Wales) and Mannheim, graduating with a university diploma degree in Business Administration (University of Mannheim). He received his Doctorate and qualification as a Tax Accountant. Career Dr. Lorenz Näger commenced employment as an Audit Assistant with Dr. Lipfert GmbH, Wirtschaftsprüfungs- und Steuerberatungsgesellschaft (audit and tax consulting company), in Stuttgart, and was subsequently engaged as and Assistant at the University of Mannheim for the chair of Business Administration and Taxation. From 1991 up through the merger of Ferd. Schulze GmbH & Co with PHOENIX Pharmahandel Aktiengesellschaft und Co KG, he directed the Tax Division of Ferd. Schulze GmbH in Mannheim. Since 1993, he has served as Director of Business Development with PHOENIX and in 1997, became Managing Director of PHOENIX International Beteiligungs GmbH (holding company for foreign investment). In 1999, he was appointed to the Managing Board of the PHOENIX group with responsibility for Controlling, International Finance, Accounting and Investments. Since 1 October 2004, Lorenz Näger has been Chief Financial Officer of HeidelbergCement; he is in charge of Finance, Group Accounting, Controlling, Taxes, Treasury, Insurance & Corporate Risk Management, IT, Shared Service Center and Logistics.

 Business Administration