TFL Vsebine / Revija Poslovodno računovodstvo

Članek obravnava prostovoljno prenehanje podjetja z vidika načel družbene odgovornosti. Pri tem izhaja iz dejstva, da podjetje nima lastnika, vlagatelji kapitala so samo lastniki vloženih deležev. Ustanovljeno podjetje je družbeno odgovorno, zato lastniki kapitala sami ne bi smeli imeti pravice odločati o prenehanju podjetja. Avtor obravnava to področje s pravnega in ekonomskega vidika. Ugotavlja, da je dodana vrednost v podjetju temeljni izraz izvajanja njegovega poslanstva in družbene odgovornosti. Zato bi morali o prenehanju podjetja odločati deležniki, ki jim dodana vrednost pripada. Temu primerno mora država vzpostaviti ustrezen pravni red in uzakoniti proces prenehanja podjetij.

The article deals with the voluntary termination of the company from the point of view of the principles of social responsibility. This is based on the fact that the company has no owner, the capital investors are only the owners of the invested shares. The established company is socially responsible, so the capital owners themselves should not have the right to decide on the termination of the company. The author deals with this area from a legal and economic point of view. He finds that added value in the company is a fundamental expression of the implementation of its mission and social responsibility. Therefore, the termination of the company should be decided by the stakeholders to whom the added value belongs. Accordingly, the state must establish an appropriate legal order and legislate the process of winding up companies.