Abstract: This general review introduces the concept of the multifunctional tetralemma as a systems-theoretical decision programme. It addresses how organisations can navigate dilemmas in functionally differentiated societies, where the same issue may appear simultaneously as good, bad, both, or neither depending on the function system through which it is observed. This paper situates the tetralemma within Luhmann’s theory of decision-making and extends it into a multifunctional form. Practical implications are illustrated with examples from ESG, stakeholder theory, investment behaviour, and business model innovation. The multifunctional tetralemma provides a structured tool for unfolding and reframing organisational dilemmas across multiple function systems. It enables organisations to resist absolute moral claims, to reclaim alternativity in decision-making, and to develop richer, more differentiated strategies for dealing with dilemmas in complex environments. The paper advances paradox and systems theory by reframing the classical tetralemma in terms of functional differentiation. It demonstrates the potential of the multifunctional tetralemma as both an analytical device and a practical decision programme. Beyond business applications, the paper highlights its use as a deframing strategy in political contexts, where moral codes are often mobilised to delegitimise opponents, and argues that safeguarding alternativity is a vital condition of modern society.

Keywords: Dilemmas; decision making; values; moral framing; deframing strategy.

Recommended citation: Roth S. and Shedleski, B. (in press), Multifunctional tetralemma. A systems-theoretical programme and its practical implications, Journal of Organizational Change Management, DOI: 10.1108/JOCM-10-2025-0928.

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