Czy zasadne jest tworzenie perspektywy ryzyka w zrównoważonej karcie wyników?
Is it reasonable to create a risk perspective in the balanced scorecard?

Summary/Abstract: Purpose – the aim of this article is to indicate the best solution in the scope of extending the Balanced Scorecard with the principles of comprehensive risk management at the strategic level. Design/Methodology/approach – literature review, source document analysis, and comparative analysis. Findings – the considerations carried out confirm the legitimacy of the thesis that the bank should add a risk perspective, while for local government units - additional goals and measures for risk in each of the Balanced Scorecard perspectives. Originality/value – the original value is to indicate the methodology for extending the Balanced Score-card to objectives and measures in the area of risk.

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