Full Description
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.
Contents
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 (Ac-countability).- Chapter 5 Company Valuation as a Legal Act of Sustainable Value Cre-ation.- 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 Finan-cial Reporting for Prosperity (Peace).- Chapter 9 The Nicomachean Question of Complementarity.
