РОЛЯТА НА ДОБРОВОЛНОТО ПЕНСИОННО ОСИГУРЯВАНЕ В КОРПОРАТИВНОТО УПРАВЛЕНИЕ
THE ROLE OF VOLUNTARY PENSION INSURANCE IN CORPORATE GOVERNANCE

Summary/Abstract: The model of corporate governance of human capital in contemporary business organisations is essential for applying the concept of corporate social responsibility, of which supplementary voluntary pension insurance for employees with contributions made by employers is an important element. Supplementary voluntary pension insurance is fully funded and is a way to diversify sources of pension income. Insurance in voluntary pension funds has a marked potential not only to raise the gross replacement rate, but also as an element of the general model for corporate governance of human resources in any company regardless of its core business, yet this potential has not been fully exploited so far. In order to employ it as a factor increasing personnel motivation and to increase its efficiency, a number of prerequisites and specific actions are required.

• Details
• Contents