Claus Luttermann: Human Corporation for Sustainable Development, Gebunden
Human Corporation for Sustainable Development
- Corporate Finance, Financial Reporting and Value Creation
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- Verlag:
- Springer-Verlag GmbH, 02/2026
- Einband:
- Gebunden
- Sprache:
- Englisch
- ISBN-13:
- 9783032076144
- Artikelnummer:
- 12437129
- Sonstiges:
- Approx. 450 p. 30 illus. in color.
- Erscheinungstermin:
- 21.2.2026
- Hinweis
-
Achtung: Artikel ist nicht in deutscher Sprache!
Klappentext
This book "Human Corporation" offers new perspectives on and for a scan-dal-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 challenges 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, econ-omy 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 in-formation). 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.
Biografie
Prof. Dr. jur. Claus Luttermann ist Ordinarius für Bürgerliches Recht und deutsches und internationales Handels- und Wirtschaftsrecht an der Katholischen Universität Eichstätt-Ingolstadt.