Critically analyse this statement with reference to s.172 of the Companies Act 2006 and to relevant case law focusing in particular on the concept of “enlightened shareholder value”.

Company Law
(Parker, J in Regentcrest plc v Cohen [2001] 2 BCLC 319)

Critically analyse this statement with reference to s.172 of the Companies Act 2006 and to relevant case law focusing in particular on the concept of “enlightened shareholder value”.