RUDN Journal of EconomicsRUDN Journal of EconomicsВестник Российского университета дружбы народов. Серия: Экономика2313-23292408-8986Peoples’ Friendship University of Russia named after Patrice Lumumba (RUDN University)2389210.22363/2313-2329-2020-28-2-225-238Questions of management and marketingПроблемы менеджмента и маркетингаResearch ArticleInteraction between institutional technologies, wage guarantee schemes and corporate social responsibility in respect of the protection of workers’ benefits in case of company insolvencyВзаимодействие и использование институциональных технологий, схем гарантирования заработной платы и корпоративной социальной ответственности для защиты работников при экономической несостоятельности компанииKaraleuYury Yu.КоролевЮрий ЮрьевичPhD in Economics, Associate Professor, Professor of the Department of Business Administration, Institute of Businessкандидат экономических наук, доцент, профессор кафедры бизнес-администрирования Института бизнесаyykorolev@sbmt.byBelarusian State UniversityБелорусский государственный университет15122020282VOL 28, NO2 (2020)ТОМ 28, №2 (2020)22523804062020Copyright ©; 2020, Karaleu Y.Y.Copyright ©; 2020, Королев Ю.Ю.2020Karaleu Y.Y.Королев Ю.Ю.http://creativecommons.org/licenses/by/4.0https://journals.rudn.ru/economics/article/view/23892The objective of this paper is the investigation of relationship and interaction between the companies’ insolvency and modern law regulations, social security systems based primarily on wage guarantee schemes and corporate social responsibility (CSR) practice. Evidence shows that despite the significant impact of the company’s insolvency on the personal and civic fate of the workers, the economic and social output still depends on legal regulations. Thus, differences between bankruptcy or restructuring laws in common and civil law countries in terms of their protection of various debtors’ claims have been analysed. The legal origin is not the only contributing factor to the social well-being and safety of people in case of insolvency. In spite the fact, that, as it was shown by J. Boter et al., consistently with the legal theory, patterns of regulation across countries are shaped largely by their legal structures, which were transplantated to most countries, effective implementation of their nationally developed and wellregulated guarantee schemes helps to eliminate the economic consequences of insolvency. Some examples of such regulations as the second element of the guarantee of workers’ benefits in case of company insolvency were also examined in the article. The assertion of the state of the art of disclosing social responsibility aspects of companies’ insolvency as a case of CSR and the search of answers to the question if the protection of pension and wage benefits in case of corporate insolvency is considered as one of the components of CSR was the third aspect discovered in the article. This aspect may be the basis for further study and practical implementation of disclosure requirements in non-financial reports and combined financial statements.Целью работы является исследование взаимосвязи между несостоятельностью компаний и современными правовыми нормами, системами социального обеспечения, основанными главным образом на схемах гарантирования заработной платы и практике корпоративной социальной ответственности (КСО). Факты свидетельствуют о том, что, несмотря на значительное влияние несостоятельности компании на личную и гражданскую судьбу работников, экономический и социальный результат по-прежнему зависит от правовых норм. Таким образом, были проанализированы различия между законами о банкротстве и реструктуризации в странах общего и гражданского права с точки зрения защиты требований различных должников. Законодательные гарантии не являются единственным фактором, способствующим социальному благополучию и безопасности людей в случае несостоятельности компании. При этом модели регулирования в разных странах в значительной степени определяются их правовыми структурами, которые были трансплантированы в большинство стран для эффективного осуществления их на национальном уровне. Разработанные и четко регламентированные гарантийные схемы помогают устранить экономические последствия несостоятельности организаций. В статье рассмотрены некоторые примеры таких нормативных актов, являющихся вторым элементом гарантии выплат работникам в случае несостоятельности компании. Исследование факторов социальной ответственности несостоятельности компаний в случае КСО и поиск ответов на вопрос, рассматривается ли защита пенсий и заработной платы в случае корпоративной несостоятельности в качестве одного из аспектов КСО, - третий аспект анализа в статье. Этот аспект может стать основой для дальнейшего изучения и практической реализации требований о раскрытии информации в нефинансовых отчетах и комбинированных финансовых отчетах.companies’ insolvencyworkers’ benefitswage and pension claimslawwage guarantee schemecorporate social responsibilityнесостоятельность компаниивыплаты работникамтребования в отношении заработной платы и пенсийзаконсхема гарантирования заработной платыкорпоративная социальная ответственность[Anderson, H. (2014). 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