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The present time is constantly evolving, advancing and bringing new challenges and threats that may have an adverse impact on individuals and organizations. Each organization must adapt its activities to the current situation. It must also take care of its security, which it needs to ensure its existence, successful functioning and continuous improvement of its position within the global environment. Security must therefore be part of the organization’s main strategies. Therefore, appropriate attention should be paid to security and the organization should regularly allocate sufficient resources to ensure its security. The aim of this article is to point out the possibilities of using the CBA method in the framework of security management in the concept of socially responsible business. The CBA method provides scope to develop and incorporate its methodological framework into standard risk management practices within a company by assessing the costs and benefits of the proposed preventive measures related to ensuring the required level of security within the organization.

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Act on the Prevention of Major Industrial Accidents defines the threshold quantities of hazardous substances in companies. Businesses that have exceeded their limits assess risks under this act. For smaller establishments where dangerous substances are present in quantities subliminal, risk assessment in terms of the occurrence and effects of the accident is not required. Nevertheless, these objects can represent a source of danger of a major accident, especially given its location, nature of the threat and synergy due to several adverse circumstances. Aim of this paper is to design a model for assessing the degree of threat or safety margin so unclassified sources of risks, for example refrigeration equipment, winter stadium, gas reservoirs and to apply the algorithm for the risk assessment of such objects. Unclassified sources of risk may also be a threat to critical transport infrastructure or its elements. The result is a consistent multi-step methodological approach to the assessment of risk sources and validation of selected operations involving dangerous substances, not reaching the threshold of this Act.