Overview

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.

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9783032076144

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Author Information

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).

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