no way to do in this way, since a primary key could never be null. and select * from empty table return no row (0 row) it do not return null.
you can do it like that:
select ID, COMPANY from PROCESS
UNION ALL
select 1 as ID, 'COMP1' as COMPANY from sysibm.sysdummy1 where (select count(*) from PROCESS) = 0;
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