The law is an instrument of history, with the comparative perspective forming the basis in globalisation. This clarifies life circumstances and insights for the sound development and implementation of the human corporation. We have examined the modern corporation in and through time, now here focused under “verified information for investors”, id est real financial reporting (see Fig. 4.1). For while in other places, flags have been and still are opportunely changed, “full and real disclosure” (Brandeis) is the fundamental basis, intended as the necessary balance, as becomes clear in sustainability: With such a basis, humankind, economy and the environment may be reconciled and promoted precisely through the reasonable use of the corporation (see chapters 1 to 3 ). Basically, it is about sensible rules which sustainably promote life in reason and peace, conceived in a holistic and practicable way (see chapter 9 ).

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Financial Reporting: Verified Information for Investors (Accountability)

  • Claus Luttermann

摘要

The law is an instrument of history, with the comparative perspective forming the basis in globalisation. This clarifies life circumstances and insights for the sound development and implementation of the human corporation. We have examined the modern corporation in and through time, now here focused under “verified information for investors”, id est real financial reporting (see Fig. 4.1). For while in other places, flags have been and still are opportunely changed, “full and real disclosure” (Brandeis) is the fundamental basis, intended as the necessary balance, as becomes clear in sustainability: With such a basis, humankind, economy and the environment may be reconciled and promoted precisely through the reasonable use of the corporation (see chapters 1 to 3 ). Basically, it is about sensible rules which sustainably promote life in reason and peace, conceived in a holistic and practicable way (see chapter 9 ).