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Journal of Corporate Responsibility and Leadership

SOCIAL RESPONSIBILITY ASPECTS OF COMPANIES’ INSOLVENCY
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  • SOCIAL RESPONSIBILITY ASPECTS OF COMPANIES’ INSOLVENCY
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  3. Tom 5 Nr 4 (2018): Innovations in Corporate Social Responsibility and Public Management /
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SOCIAL RESPONSIBILITY ASPECTS OF COMPANIES’ INSOLVENCY

Autor

  • Yury Yur'evich Karaleu School of Business of Belarusian State University

DOI:

https://doi.org/10.12775/17612

Słowa kluczowe

corporate social responsibility, insolvency, wage and pension claims

Abstrakt

Purpose: This paper analyses the progress in extending disclosure of non-financial and diversity CSR information and seeks answer for the question if the definite pension and wage benefits in case of corporate insolvencies should be reflected in the management reports.

Design/methodology/approach: Literature analysis, analysis of existing legislation and mechanism for the application of domestic law corresponded to EU directives and international guidelines and standards have been used to formulate conclusions. Сomparative studies of Belarusian legislation and the relevant international wage and pension protection instruments were analysed for making more informed and well-argued conclusions and recommendations based upon these studies.

Research and practical limitations/implications: The theoretical framework of this paper is combined with analysis of the existing regulations on the protection of the rights of employees’ and pensioners’ claims in case of company insolvency.

Findings: The conducted research suggests that together with implementation of diversity issues, employment issues, etc. of social and employee matters, companies are expected to disclose such material information as employees’ and pensioners’ claims in case of company insolvency through disclosing a relevant non-financial and diversity information in management reports.

Originality/value: This article summarizes arguments behind the implementation of social responsibility aspects of companies’ insolvency in the management reports. This research may be the basis for further practical implementation of disclosure requirements on non-financial and diversity information in international guidelines and principles.

Paper type: research paper.

Biogram autora

Yury Yur'evich Karaleu - School of Business of Belarusian State University

The Head of the Department of Business Administration

Bibliografia

Anderson H. (2014), "Pressing the right buttons: Australian case studies in the protection of employee entitlements against corporate insolvency”, International Labour Review, Vol. 153(1), pp. 117-142.

EU (nd), Corporate Social Responsibility (CSR), available at http://ec.europa.eu/growth/industry/corporate-social-responsibility/ (accessed 1 July 2018).

European Commission MEMO/14/301 (2014), “Disclosure of non-financial and diversity information by large companies and groups - Frequently asked questions”, available at http://europa.eu/rapid/press-release_MEMO-14-301_en.htm (accessed 1 July 2018).

Forbs (2018), “Global 2000: The World’s Largest Public Companies”, available at https://www.forbes.com/global2000/#157bb644335d (accessed 1 July 2018).

Goldowitz, I. (2016), “Response to Professor Paul Secunda's Comparatice Analysis of the Treatment of Employment Claims in Insolvency Proceedings and Guarantee Schemes in OECD Countries”, Fordham Urban Law Journal, Vol. 41, Issue 3, pp. 1027-1040.

ILO (2017), “International Labour Organization Tripartite Declaration of Principles concerning Multinational Enterprises on Social Policy”, available at http://www.ilo.org/empent/Publications/WCMS_094386/lang--en/index.htm (accessed 1 July 2018).

ISO (2014), “ISO 26000 and SDGs”, available at https://www.iso.org/files/live/sites/isoorg/files/archive/pdf/en/iso_26000_and_sdgs.pdf (accessed 1 July 2018).

ISO, GRI (2104), “GRI G4 Guidelines and ISO 26000:2010. How to use the GRI G4 Guidelines and ISO 26000 in conjunction”, available at https://www.iso.org/files/live/sites/isoorg/files/archive/pdf/en/iso-gri-26000_2014-01-28.pdf (accessed 1 July 2018).

Johnson, G. (2006), “OECD, Insolvency and social protection: employee entitlements in the event of employer insolvency”, available at http://www.oecd.org/corporate/ca/corporategovernanceprinciples/38184691.pdf (accessed 1 July 2018).

Kimhi, O. (2015), “Getting More Than Justice on Paper: Bankruptcy Priorities and the Crisis of Unpaid Wages”, Fordham Urban Law Journal, Vol. 44, Issue 1, pp. 107-149.

McWilliams, A., Siegel, D. (2001), “Corporate social responsibility: A theory of the firm perspective”, Academy of Management Review, Vol. 26, No. 1, pp. 117-127.

OECD (2011), “OECD Guidelines for Multinational Enterprises”, OECD Publishing, available at http://dx.doi.org/10.1787/9789264115415-en (accessed 1 July 2018).

Sarra, J. (2006), “A brief overview of the treatment of employee claims and collective agreements in Canadian insolvency law”, available at https://www.iiiglobal.org/sites/default/files/JanisSarra.pdf (accessed 1 July 2018).

Sarra, J. (2008), “Recognizing workers’ Economic contributions: the treatment of employee and pension claims during company insolvency, a comparative study of 62 jurisdictions”, available at http://docplayer.net/52851478-A-comparative-study-of-62-jurisdictions.html#download_tab_content (accessed 1 July 2018).

Secunda, P. (2015), “An Analysis Of The Treatment Of Employees Pension And Wage Claims In Insolvency And Under Guarantee Schemes in OECD Countries: Comparative Law Lessons For Detroit And The United States”, Fordham Urban Law Journal, Vol. 41, Issue 3, pp. 869-937.

Whelan, J., Zwier, L. (2005), “Employee entitlements and corporate insolvency and reconstruction”, available at https://law.unimelb.edu.au/__data/assets/pdf_file/0015/1710015/95-Protectionofemployeeentitlements_final_12.pdf (accessed 1 July 2018).

Journal of Corporate Responsibility and Leadership

Opublikowane

2020-12-12

Jak cytować

1.
KARALEU, Yury Yur’evich. SOCIAL RESPONSIBILITY ASPECTS OF COMPANIES’ INSOLVENCY. Journal of Corporate Responsibility and Leadership [online]. 12 grudzień 2020, T. 5, nr 4. [udostępniono 1.7.2025]. DOI 10.12775/17612.
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