The inappropriate and uninvited use of " du " towards someone who would otherwise reasonably expect to be referred to as " Sie " is considered to be condescending and disrespectful, although insistence on " Sie " in an environment where " du " is largely accepted ( flat hierarchies ) can be interpreted as being equally disrespectful.
12.
Business cultures that pride themselves on a " flat hierarchy " are more likely to adopt or accent a general professional parlance of " du " and given name while inside corporations tending to emphasize professional formality, a " Sie " may be expected to be used always except between very close colleagues or inside closed groups ( sometimes including managers meeting on the same level with the exclusion of any subordinates ), and strictly always in the presence of a superior.