Human Corporation for Sustainable Development: Corporate Finance, Financial Reporting and Value Creation - Couverture rigide

Luttermann, Claus

Couverture rigide

ISBN 10 : 3032076145 ISBN 13 : 9783032076144

Editeur : Springer Nature Switzerland AG, 2026

Synopsis

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). 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.

A propos du livre

À propos de l'auteur

Claus Luttermann is a Full Professor and Chair for Civil Law, German and International Commer-cial Law and Business Law, University of Eichstätt-Ingolstadt. Studied Juris-prudence and Economics, First and Second State Examination, Dr. jur. (JSD) and Dr. jur. habil. (Habilitation) at the University of Münster, numer-ous publications in several languages. Visiting Professor at Universities in Australia, China, the USA and European countries. Adviser, European Par-liament, Federal Ministry for Economic Affairs and Energy, Wirtschaftsprüferkammer (Chamber of Public Accountants) and Corpora-tions. Editorial Board Journal Comparative Law and Language (University of Trento, Italy), Advisory Board Austrian Association for Legal Linguistics. Founding editor of the two book series “Münsteraner Studien zur Rechtsvergleichung” and “Rechtslinguistik” (Legal Linguistics: Studies on Text and Communication).

Détails de l'édition

• Éditeur: Springer Nature Switzerland AG
• Date d'édition: 2026
• Langue: anglais
• ISBN 10: 3032076145
• ISBN 13: 9783032076144
• Reliure: Relié
• Nombre de pages: 537
• Coordonnées du fabricant: Springer Nature Customer Service Center GmbH; ProductSafety@springernature.com; ; Europaplatz 3; Heidelberg; 69115; Allemagne