Hey great question. I am writing a paper about this now. Check out these references for explicit mention of the topic related to risk management and health and safety management systems:

Juglaret, F., Rallo, J. M., Textoris, R., Guarnieri, F., & Garbolino, E. (2011, June). New Balanced Scorecard leading indicators to monitor performance variability in OHS management systems. In Proceedings of the fourth resilience engineering symposium.

Mearns, K., & Håvold, J. I. (2003). Occupational health and safety and the balanced scorecard. The TQM Magazine, 15(6), 408-423.

Köper, B., Möller, K., & Zwetsloot, G. (2009). The occupational safety and health scorecard-a business case example for strategic management. Scandinavian journal of work, environment & health, 413-420.

Juglaret F., Guarnieri F., Garbolino E., Rallo J-M, Textoris R., (2011). The Contribution of Balanced Scorecards to the Management of Occupational Health and Safety, ESREL 2011.

Wachter, J. K. (2012). Trailing Safety Indicators. Professional Safety, 57(4), 48-60.

Petersen, D. (2001). The safety scorecard: using multiple measures to judge safety system effectiveness. Occupational Hazards, 5, 54-57.

https://www.researchgate.net/publication/308427094_An_Empirical_Study_of_the_Balanced_Scorecard_Model_Evidence_from_Bangladesh

Article An Empirical Study of the Balanced Scorecard Model: Evidence...

Dear Helena,

I am currently working on a paper which deals with the application of the Balanced Scorecard at the board of directors in order to improve board effectiveness. Directors may be interested in assessing management risk and in evaluating the current risk against targets. Management risk is much about decision making to the detriment of shareholder value. Thus, possible measures to include (as I am currently considering) is the evaluation of decision making procedures / consideration paid by management to shareholder proposals / quantity and quality of information supplied by management to the directors, to mention just the few.

So  far, for a general overview about the application of the Balanced Scorecard please feel free to refer to my research paper: "The Balanced Scorecard and Beyond – Applying Theories of Performance Measurement, Employment and Rewards in Management Accounting Education". It was published in the International Research Journal of Management Sciences 4 (7), pp. 483-491 and thus can be used for referencing.

Paul

Article The Balanced Scorecard and Beyond – Applying Theories of Per...

Thanks Paul, in fact I had search this text very recently. I have identified it because I am conducting a research in this field. 

Best Regards. 

Dear Helena,

You are very welcome! May I ask you which kind of management risk you want to address in your research?  

Paul

Hello Paul,

When I putted these question I was thinking about business risk and also on auditing risks. Now I´m using this text in another context - I am studiyng an organization who has used the BSC, in several fields, but also in Rewards System.

Do you have any suggestion?

HS

Dear Helena,

If you are approaching Reward Systems from the Management Risk point of view, are you looking for such issues like management override or short-term orientation in order to create bonuses and to benefit from percs?

Paul  

Hi Paul,

Short term: creating bonuses and performance prizes.

HS

Hello,

I submit a contribution. Greetings!

http://sistema.semead.com.br/18semead/resultado/trabalhosPDF/1260.pdf

Muito obrigada, Osmar!

HS

Dear Helena,

Perhaps you can include such a measure like beating revenue targets / profit targets for a number of periods in a row. This could suggest that tartegs are set artificially low by management to generate bonuses.

Paul