LEADER 04390nam 22005775 450 001 9911064750803321 005 20260211120447.0 010 $a3-032-07615-3 024 7 $a10.1007/978-3-032-07615-1 035 $a(CKB)45294641500041 035 $a(MiAaPQ)EBC32541490 035 $a(Au-PeEL)EBL32541490 035 $a(DE-He213)978-3-032-07615-1 035 $a(OCoLC)1573147980 035 $a(EXLCZ)9945294641500041 100 $a20260211d2026 u| 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aHuman Corporation for Sustainable Development $eCorporate Finance, Financial Reporting, and Value Creation /$fby Claus Luttermann 205 $a1st ed. 2026. 210 1$aCham :$cSpringer Nature Switzerland :$cImprint: Springer,$d2026. 215 $a1 online resource (781 pages) 225 1 $aLaw and Criminology Series 311 08$a3-032-07614-5 327 $aPART 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. 330 $aThis book ?Human Corporation? offers new perspectives on and for a scandal-ridden institution, the corporation, for sustainable value creation and prosperity globally. It is about humanity, a strong constitution of liberty for sustainable business activities (investment). Climate change and technology (genetics, quantum physics, artificial intelligence), which challenge us all, offer human ideas and energies a wide range of opportunities for the good. The world is being reshaped: What measure does reason provide? The book grounds the corporation ? a fiction of the law and the epitome of business activities worldwide ? in its ingenious financial function on capital markets through financial reporting (accounting, auditing): with a civil-procedural concept of valuation and personal responsibility of corporate directors and auditors (duty of care, compliance) on a sustainable basis (facts, real disclosure). A Copernican turn to substance for ?human, economy and environment? ? instead of the greedy ?numbers game? ? with the imperative of truth (fidelity). Good corporate governance and sustainable value creation for investors and the common good can be assured. The book takes a holistic approach and draws on scientific, philosophical, and historical insights (comparative law, economics, languages, physics), guiding implementation and communication with investors (i.e. verified information). This leads to peace among climate partners in a global ?order of assets? (Vermögensordnung). May it inspire everybody as an entrepreneur of one?s own life amid other lives ? interculturally and complementarily as a climate partner for sustainable development and success, for a better world. 410 0$aLaw and Criminology Series 606 $aFinance$xLaw and legislation 606 $aBusiness enterprises$xFinance 606 $aLaw and economics 606 $aFinancial Law 606 $aCorporate Finance 606 $aLaw and Economics 615 0$aFinance$xLaw and legislation. 615 0$aBusiness enterprises$xFinance. 615 0$aLaw and economics. 615 14$aFinancial Law. 615 24$aCorporate Finance. 615 24$aLaw and Economics. 676 $a343 700 $aLuttermann$b Claus$0727886 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9911064750803321 996 $aHuman Corporation for Sustainable Development$94545296 997 $aUNINA