If you want to deceive people, the main thing is to make plausible the absurd, writes Johann Wolfgang von Goethe: Was the highly gifted poet, naturalist and jurist also thinking of economic processes? – His words sound timeless like a wake-up call against the abuses in capital markets and for the human corporation. A return to substance and personal responsibility, to the unity of liberty (Freiheit, private autonomy) and responsibility (Verantwortung, liability) particularly in corporate governance of the “modern corporation” is a global need. Both must be established in a carefully balanced way for sustainable value creation (Wertschöpfung) through humanity – all the more so in our time of climate change in need of environmental and human rights protection, holistically (e.g. climate risk as a financial risk).