diff --git a/lib/utils.js b/lib/utils.js
index eb93cb8..04f0693 100644
--- a/lib/utils.js
+++ b/lib/utils.js
@@ -1,9 +1,12 @@
+const { AL_WITH_PLACEHOLDERS, AL_OLD_SUBJECT_SEARCH } = process.env
+
 const cds = require('@sap/cds')
 
 const WRITE = { CREATE: 1, UPDATE: 1, DELETE: 1 }
 
 const $hasPersonalData = Symbol('@cap-js/audit-logging:hasPersonalData')
 const $dataSubject = Symbol('@cap-js/audit-logging:dataSubject')
+const $dataSubjectQuery = Symbol('@cap-js/audit-logging:dataSubjectQuery')
 const $parents = Symbol('@cap-js/audit-logging:parents')
 const $visitedUp = Symbol('@cap-js/audit-logging:visitedUp')
 const $visitedDown = Symbol('@cap-js/audit-logging:visitedDown')
@@ -90,7 +93,7 @@ const addDataSubject = (log, row, key, entity) => {
   }
 }
 
-const _addKeysToWhere = (keys, row, alias) => {
+const _addKeysToWhereWithValues = (keys, row, alias) => {
   return keys
     .filter(key => !key.isAssociation && key.name !== 'IsActiveEntity')
     .reduce((keys, key) => {
@@ -100,6 +103,18 @@ const _addKeysToWhere = (keys, row, alias) => {
     }, [])
 }
 
+const _addKeysToWhereWithPlaceholders = (keys, row, alias) => {
+  return keys
+    .filter(key => !key.isAssociation && key.name !== 'IsActiveEntity')
+    .reduce((keys, key) => {
+      if (keys.length) keys.push('and')
+      keys.push({ ref: [alias, key.name] }, '=', { val: `$$$_${key.name}_$$$` })
+      return keys
+    }, [])
+}
+
+const _addKeysToWhere = AL_WITH_PLACEHOLDERS ? _addKeysToWhereWithPlaceholders : _addKeysToWhereWithValues
+
 const _keyColumns = (keys, alias) => {
   return keys
     .filter(key => !key.isAssociation && key.name !== 'IsActiveEntity')
@@ -121,11 +136,24 @@ const _buildSubSelect = (model, { entity, relative, element, next }, row, previo
   const targetAlias = _alias(element._target)
   const relativeAlias = _alias(relative)
 
-  childCqn.where(relative._relations[element.name].join(targetAlias, relativeAlias))
+  let w = relative._relations[element.name].join(targetAlias, relativeAlias)
+
+  // REVISIT: rewrite to path expression, if alias for relative is already used in subselect to avoid sql error
+  if (previousCqn?._aliases.has(relativeAlias)) {
+    let t
+    for (const a in entity.associations) if (entity.associations[a].target === relative.name) t = entity.associations[a]
+    if (t && w[0]?.xpr) for (const ele of w[0].xpr) if (ele.ref?.[0] === relativeAlias) ele.ref.splice(0, 1, as, t.name)
+  }
+  childCqn._aliases = new Set(previousCqn ? [...previousCqn._aliases.values(), as] : [as])
+
+  childCqn.where(w)
 
   if (previousCqn) childCqn.where('exists', previousCqn)
   else childCqn.where(_addKeysToWhere(keys, row, as))
 
+  // measure distance between root and data subject entity
+  childCqn._depth = previousCqn ? previousCqn._depth + 1 : 1
+
   if (next) return _buildSubSelect(model, next, {}, childCqn)
 
   return childCqn
@@ -140,6 +168,9 @@ const _getDataSubjectIdQuery = ({ dataSubjectEntity, subs }, row, model) => {
     .columns(_keyColumns(keys, as))
     .where(['exists', _buildSubSelect(model, subs[0], row)])
 
+  // measure distance between root and data subject entity
+  cqn._depth = cqn.SELECT.where[1]._depth + 1
+
   // entity reused in different branches => must check all
   for (let i = 1; i < subs.length; i++) cqn.or(['exists', _buildSubSelect(model, subs[i], row)])
 
@@ -162,7 +193,11 @@ const _getUps = (entity, model) => {
 }
 
 const _getDataSubjectUp = (root, model, entity, prev, next, result) => {
-  for (const element of _getUps(entity, model)) {
+  const _ups = _getUps(entity, model)
+
+  if (!AL_OLD_SUBJECT_SEARCH && _ups.every(e => e.own($visitedUp)?.has(root))) return 'exhausted'
+
+  for (const element of _ups) {
     // cycle detection
     if (element.own($visitedUp) == null) element.set($visitedUp, new Set())
     if (element.own($visitedUp).has(root)) continue
@@ -171,19 +206,24 @@ const _getDataSubjectUp = (root, model, entity, prev, next, result) => {
     const me = { entity, relative: element.parent, element }
     if (prev) prev.next = me
     if (element.parent['@PersonalData.EntitySemantics'] === 'DataSubject') {
-      if (!result) result = { dataSubjectEntity: element.parent, subs: [] }
+      if (!result || typeof result !== 'object') result = { dataSubjectEntity: element.parent, subs: [] }
       result.subs.push(next || me)
       return result
     } else {
+      // REVISIT: why MUST it be dfs? with dfs alone, we don't find the shortest path
       // dfs is a must here
       result = _getDataSubjectUp(root, model, element.parent, me, next || me, result)
     }
   }
+
   return result
 }
 
 const _getDataSubjectDown = (root, entity, prev, next) => {
   const associations = Object.values(entity.associations || {}).filter(e => !e._isBacklink)
+
+  if (!AL_OLD_SUBJECT_SEARCH && associations.every(e => e.own($visitedDown)?.has(root))) return 'exhausted'
+
   // bfs makes more sense here -> check all own assocs first before going deeper
   for (const element of associations) {
     const me = { entity, relative: entity, element }
@@ -192,6 +232,7 @@ const _getDataSubjectDown = (root, entity, prev, next) => {
       return { dataSubjectEntity: element._target, subs: [next || me] }
     }
   }
+
   for (const element of associations) {
     // cycle detection
     if (element.own($visitedDown) == null) element.set($visitedDown, new Set())
@@ -205,7 +246,7 @@ const _getDataSubjectDown = (root, entity, prev, next) => {
   }
 }
 
-const getDataSubject = (entity, model) => {
+const _getDataSubjectGreedy = (entity, model) => {
   if (entity.own($dataSubject) == null) {
     // entities with EntitySemantics 'DataSubjectDetails' or 'Other' must not necessarily
     // be always below or always above 'DataSubject' entity in CSN tree
@@ -213,9 +254,47 @@ const getDataSubject = (entity, model) => {
     if (!dataSubjectInfo) dataSubjectInfo = _getDataSubjectDown(entity.name, entity)
     entity.set($dataSubject, dataSubjectInfo)
   }
-  return entity.own($dataSubject)
+  return { dataSubjectInfo: entity.own($dataSubject) }
+}
+
+const _getDataSubjectExhaustive = (entity, model) => {
+  if (entity.own($dataSubject) == null) {
+    let dataSubjectInfo
+    let dataSubjectQuery = { _depth: Infinity }
+
+    while (dataSubjectQuery._depth > 2) {
+      let up = _getDataSubjectUp(entity.name, model, entity)
+      if (up === 'exhausted') break
+      if (up) {
+        const q = _getDataSubjectIdQuery(up, {}, model)
+        if (q._depth < dataSubjectQuery._depth) {
+          dataSubjectInfo = up
+          dataSubjectQuery = q
+        }
+      }
+    }
+
+    while (dataSubjectQuery._depth > 2) {
+      let down = _getDataSubjectDown(entity.name, entity)
+      if (down === 'exhausted') break
+      if (down) {
+        const q = _getDataSubjectIdQuery(down, {}, model)
+        if (q._depth < dataSubjectQuery._depth) {
+          dataSubjectInfo = down
+          dataSubjectQuery = q
+        }
+      }
+    }
+
+    entity.set($dataSubject, dataSubjectInfo)
+    entity.set($dataSubjectQuery, dataSubjectQuery)
+  }
+
+  return { dataSubjectInfo: entity[$dataSubject], dataSubjectQuery: entity[$dataSubjectQuery] }
 }
 
+const _getDataSubject = AL_OLD_SUBJECT_SEARCH ? _getDataSubjectGreedy : _getDataSubjectExhaustive
+
 const _getDataSubjectsMap = req => {
   const mapKey = getMapKeyForCurrentRequest(req)
   const _audit = (req.context._audit ??= {})
@@ -225,18 +304,33 @@ const _getDataSubjectsMap = req => {
 }
 
 const addDataSubjectForDetailsEntity = (row, log, req, entity, model) => {
-  const dataSubjectInfo = getDataSubject(entity, model)
+  const { dataSubjectInfo, dataSubjectQuery } = _getDataSubject(entity, model)
   const role = dataSubjectInfo.dataSubjectEntity['@PersonalData.DataSubjectRole']
   log.data_subject.role ??= role
   log.data_subject.type = dataSubjectInfo.dataSubjectEntity.name
+
   /*
    * for each req (cf. $batch with atomicity) and data subject role (e.g., customer vs supplier),
    * store (in audit data structure at context) and reuse a single promise to look up the respective data subject
    */
   const map = _getDataSubjectsMap(req)
-  if (map.has(role)) log.data_subject.id = map.get(role)
-  // REVISIT by downward lookups row might already contain ID - some potential to optimize
-  else map.set(role, _getDataSubjectIdQuery(dataSubjectInfo, row, model))
+
+  if (AL_WITH_PLACEHOLDERS) {
+    if (!map.has(role)) {
+      let y = JSON.stringify(dataSubjectQuery)
+      for (const each of y.match(/\$\$\$_\w+_\$\$\$/g)) {
+        const keyName = each.match(/\$\$\$_(\w+)_\$\$\$/)[1]
+        y = y.replace(each, row[keyName] || row._old?.[keyName])
+      }
+      const z = new SELECT()
+      z.SELECT = JSON.parse(y).SELECT
+      map.set(role, z)
+    }
+  } else {
+    if (!map.has(role)) map.set(role, _getDataSubjectIdQuery(dataSubjectInfo, row, model))
+  }
+
+  log.data_subject.id = map.get(role)
 }
 
 const resolveDataSubjects = (logs, req) => {