COUNTERTYPE OF ACCEPTABLE RISK IN CONDUCTING A BUSINESS ACTIVITY

The purpose of this article was to present and discuss the issue of economic risk in the context of due diligence of people managing an organisation. A special role in the study is devoted to presenting the type and nature of the risks taken from the perspective of the functioning of enterprises in changing environmental conditions. The article discusses the essence and interpretation of the concept of ‘due diligence’ resulting from the professional nature and legal form of the business. The main goal of the submitted article was to answer the following research question: What actions of the people managing the organisation fall within the limits of permissible economic risk and what types of risks occurred in connection with the emergence of the COVID-19 pandemic. the risks resulting from the pandemic in the first year of its duration were characterised on the analysis of the financial statements of companies listed on the Stock Exchange with mWIG40. The admissibility limits of activities related to economic risk were assessed in the context of current achievements of jurisprudence and economic practice. The following study is of an interdisciplinary nature. The article attempts to formulate a countertype of permissible risk in business activity while presenting the types of risk that may appear in connection with random events.