Human Corporation for Sustainable Development: Corporate Finance, Financial Reporting, and Value Creation
暫譯: 人類企業可持續發展：企業財務、財務報告與價值創造
Luttermann, Claus
- 出版商: Springer
- 出版日期: 2026-02-11
- 售價: $5,050
- 貴賓價: 9.5 折 $4,797
- 語言: 英文
- 頁數: 516
- 裝訂: Hardcover - also called cloth, retail trade, or trade
- ISBN: 3032076145
- ISBN-13: 9783032076144
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相關分類:
企業資源規劃 Erp
海外代購書籍(需單獨結帳)
相關主題
商品描述
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.
商品描述(中文翻譯)
這本書《人類企業》為一個充滿醜聞的機構——企業，提供了關於可持續價值創造和全球繁榮的新視角。它關乎人性，強調自由的憲法以支持可持續的商業活動（投資）。氣候變遷和科技（基因學、量子物理、人工智慧）挑戰著我們所有人，為人類的思想和能量提供了廣泛的良好機會。世界正在重塑：理性提供了什麼樣的衡量標準？
本書將企業——法律的虛構和全球商業活動的典範——根植於其在資本市場上通過財務報告（會計、審計）所發揮的巧妙金融功能：以民事程序的估值概念和企業董事及審計師的個人責任（謹慎義務、合規性）為基礎，實現可持續性（事實、真實披露）。這是一個對「人類、經濟和環境」的實質性哥白尼式轉變——而非貪婪的「數字遊戲」——以真理（忠誠）的命令為指導。良好的公司治理和為投資者及公共利益創造可持續價值是可以得到保證的。
本書採取整體性的方法，並借鑒科學、哲學和歷史的見解（比較法、經濟學、語言學、物理學），指導與投資者的實施和溝通（即經過驗證的信息）。這將促進氣候夥伴之間在全球「資產秩序」（Vermögensordnung）中的和平。願它能激勵每個人作為自己生活的企業家，與他人的生活相互文化交流和互補，成為可持續發展和成功的氣候夥伴，為更美好的世界而努力。
作者簡介
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).
作者簡介(中文翻譯)
克勞斯·盧特曼（Claus Luttermann）是艾希施塔特-英戈爾施塔特大學（University of Eichstätt-Ingolstadt）民法、德國及國際商法與商業法的全職教授及系主任。他在明斯特大學（University of Münster）學習法學和經濟學，取得第一和第二國家考試、法學博士（Dr. jur.）及法學博士後資格（Dr. jur. habil.），並有多篇以多種語言發表的出版物。他曾擔任澳大利亞、中國、美國及歐洲國家的大學訪問教授。擔任歐洲議會、聯邦經濟事務與能源部、公共會計師協會（Wirtschaftsprüferkammer）及企業的顧問。擔任意大利特倫托大學（University of Trento）《比較法與語言期刊》（Journal Comparative Law and Language）的編輯委員會成員，以及奧地利法律語言學協會的顧問委員會成員。他是兩個書系《明斯特法律比較研究》（Münsteraner Studien zur Rechtsvergleichung）和《法律語言學》（Rechtslinguistik：文本與溝通研究）的創始編輯。
