The author addresses the issue of the criminal assessment of corporate decisions within the framework of Section 266 of the German Penal Code. He examines whether corporate decisions are subject to legal scrutiny and what limitations must be imposed. To this end, the author presents the findings of decision theory and behavioral economics and analyzes them comprehensively. He elaborates on the extent to which these findings can be transferred to criminal law and highlights their significance for the process of judicial review of a corporate decision. A key focus is the question of whether intuitive decisions are indeed worse than rational decisions and, therefore, necessarily constitute a breach of duty. For this purpose, the author conducted a survey among decision-makers.