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Record Nr. |
UNINA9911064750803321 |
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Autore |
Luttermann Claus |
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Titolo |
Human Corporation for Sustainable Development : Corporate Finance, Financial Reporting, and Value Creation / / by Claus Luttermann |
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Pubbl/distr/stampa |
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Cham : , : Springer Nature Switzerland : , : Imprint : Springer, , 2026 |
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ISBN |
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Edizione |
[1st ed. 2026.] |
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Descrizione fisica |
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1 online resource (781 pages) |
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Collana |
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Law and Criminology Series |
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Disciplina |
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Soggetti |
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Finance - Law and legislation |
Business enterprises - Finance |
Law and economics |
Financial Law |
Corporate Finance |
Law and Economics |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di contenuto |
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PART I We, the Entrepreneurs -- Chapter 1 Incorporate Substance for a Better World -- PART II The Sustainable Finance Function of the Corporation -- Chapter 2 The Human Corporation and a Sustainable Financial System -- Chapter 3 Corporation Finance: Real Disclosure, Profit, and Liability -- PART III Creation of Value (Facts, Facts, Facts) -- Chapter 4 Financial Reporting: Verified Information for Investors (Accountability) -- Chapter 5 Company Valuation as a Legal Act of Sustainable Value Creation -- PART IV Good Economy through Integrity -- Chapter 6 Global Climate Change for People, Investment and Capital Markets -- Chapter 7 Personal Responsibility and Valuation in Law and Practice (Compliance) -- PART V The World, and Beyond -- Chapter 8 Global Vermögensordnung: Sustainable Valuation and Financial Reporting for Prosperity (Peace) -- Chapter 9 The Nicomachean Question of Complementarity. |
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Sommario/riassunto |
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This book “Human Corporation” offers new perspectives on and for a scandal-ridden institution, the corporation, for sustainable value creation and prosperity globally. It is about humanity, a strong constitution of liberty for sustainable business activities (investment). |
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Climate change and technology (genetics, quantum physics, artificial intelligence), which challenge us all, offer human ideas and energies a wide range of opportunities for the good. The world is being reshaped: What measure does reason provide? The book grounds the corporation – a fiction of the law and the epitome of business activities worldwide – in its ingenious financial function on capital markets through financial reporting (accounting, auditing): with a civil-procedural concept of valuation and personal responsibility of corporate directors and auditors (duty of care, compliance) on a sustainable basis (facts, real disclosure). A Copernican turn to substance for “human, economy and environment” – instead of the greedy “numbers game” – with the imperative of truth (fidelity). Good corporate governance and sustainable value creation for investors and the common good can be assured. The book takes a holistic approach and draws on scientific, philosophical, and historical insights (comparative law, economics, languages, physics), guiding implementation and communication with investors (i.e. verified information). This leads to peace among climate partners in a global “order of assets” (Vermögensordnung). May it inspire everybody as an entrepreneur of one’s own life amid other lives – interculturally and complementarily as a climate partner for sustainable development and success, for a better world. |
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