In the current business environment characterized by constant change and global competition, it becomes imperative to identify the risks that condition the activity of organizations so that managers can make decisions that turn potential threats into profitable opportunities.
In this sense, it is important to know the types of risk associated with the business context and the impact they may have on the value creation capacity of organizations.
In addition, the global economic and financial crisis that began in 2008 has highlighted the extremely negative impact that the realization of risks can have on sustainable development, both in countries and in organizations, generating widespread debt, unemployment and poverty.
Thus, business risk management has become a priority and today, it is fundamental to know its different visions, as well as techniques and indicators that allow the identification of events that generate hazards, the assessment of risks, the creation of responses to potential risks and to business monitoring and control activities, as well as the reporting of management and financial information of organizations, among other aspects associated with the topic.
So, this special issue proposal intends to address various aspects of risk management of organizations, seeking to study difficulties and opportunities that may condition the success of business actions associated with these topics.
Thus, this proposal intends to provide a framework for all those interested in the subject of risk management (researchers, managers, students, among other actors), identifying some crucial variables for better decisions in different industries, countries, contexts and companies.

Aims and Scope:

1. Risk models
2. Risk measurement
3. Financial management
4. Financial reporting
5. Information Integrate systems
6. Management control systems