The individual liability is somewhat obscured in the UK given that elders are typically trustees of the local 'charity' (ie congregation) here in the UK too. So one has a situation where the elders, as trustees, are themselves personally and collectively responsible for their actions as individuals. In JWland though it typically would fall onto the congregation to pay compensation, as the elders are acting on its behalf, and via the congregation pass up the WBTS corporate chain.
They have recently tried to break that link by introducing COs into procedures, who they claim operate under a non-charitable body (Christian Congregation of JWs), but their last attempt to argue that here in the UK was laughed away by the judge presiding.