Martin Spengler is interested in structures and systems of order in nature, society and architecture "that reflect a specific social event or architectural function". His reliefs and sculptures made of corrugated cardboard emphasise the fragility of these orders through deliberate breaks, which he calls "predetermined breaking points".

He uses image files and his own sketches, which he transfers to corrugated cardboard blocks, as models for his depictions of moving water surfaces, breaking waves, a group of people during a la-ola wave, contemporary urban architecture, individual skyscrapers, façades, towers or Gothic cathedrals. With scalpel-like knives, he carves the motifs along the drawing into the corrugated cardboard, which he then soaks with glue. When this has dried, he covers the picture side of the work with gesso, a kind of chalk paint, and highlights the contours with graphite.

The complex and long production process, the visual dynamics and the ornamental dimension of Martin Spengler's works are recognisable at first glance and unique in the current art landscape.