Without wishing to engage in a discussion of the merits of the respective positions, it might be interesting to know that Maturana rejected Luhmann's use of autopoiesis in social systems.
How? Where?
If my understanding is correct, because Maturana was relatively strict about using autopoiesis only for biological systems with material and energy flow.
Francisco Varela deserves to be credited in this area, also. One of my favorite materials produced by the two, which actually got me started on the path of learning/reading as much as I could, in this space, in the last 25+ years, is: "Autopoiesis and Cognition - The Realization of the Living".