Is it permissible for a company to distribute its due Zakat amount to its partners according to each one's capital share, so that they may personally disburse it, and does any religious responsibility fall upon the company or its management if one of the partners fails to disburse the portion allocated to him?

Zakat is an obligatory act of worship, and its validity is conditional upon intention. Therefore, it is not permissible to pay it on behalf of the owner of the wealth without his permission. Rather, he must pay it himself or appoint someone to pay it on his behalf. The company's management must calculate each partner's share of the capital and profit to ascertain the amount of zakat due from him. Then, the company should pay the zakat with their permission, or hand over their shares to them so they can distribute it themselves. Zakat becomes obligatory on each partner's share if it reaches the nisab (minimum threshold) by itself or when combined with other assets of the same type owned by the partner.