Subsidiaries of large diversified companies are much more than extended workbenches. They are companies operating in a complex environment and possess specific knowledge about local markets and customers. Therefore, executives in subsidiaries can make a significant contribution to the value enhancement of the overall company through their entrepreneurial commitment. Eva-Maria Hammann theoretically explores the prerequisites that must be in place for executives in subsidiaries to take on entrepreneurial responsibility and what opportunities arise for companies as a result. The empirical verification is based on in-depth interviews with decision-makers at the top of large German companies and a comprehensive survey of executives worldwide.