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 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, 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.

Human Corporation offers new perspectives for a scandal-ridden institution, for value creation and prosperity globally The work drafts the corporation in its ingenious financial function through financial reporting on a sustainable basis The holistic approach (out-of-the-box) may inspire entrepreneurs inter-culturally for success and a better world

Autorentext

Claus Luttermann is a Full Professor and Chair for Civil Law, German and International Commercial Law and Business Law, University of Eichstätt-Ingolstadt. Studied Jurisprudence and Economics, First and Second State Examination, Dr. jur. (JSD) and Dr. jur. habil. (Habilitation) at the University of Münster, numerous publications in several languages. Visiting Professor at Universities in Australia, China, the USA and European countries. Adviser, European Parliament, Federal Ministry for Economic Affairs and Energy, Wirtschaftsprüferkammer (Chamber of Public Accountants) and Corporations. 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).

Inhalt

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.