The research question relates to main dilemmas of modern enterprises, which is to adjust to appropriate capital structure to make the best use mechanism of leverage operations and not bear excessive financial risk at the same time. Another problem faced by financial analysts is to make a choice of the most beneficial form of sourcing outside capital for a given enterprise. The goal of the study is to present the risk in terms of safe bond issue in order to gain funding source for the enterprise’s activities and to assess the effectiveness of bond issues of CCC S.A. company, which is the biggest footwear manufacturer in Poland. The main hypothesis was derived from the research question: As far bond issue may be a safe alternative for other forms of financing economic activity of the enterprises, taking into account the minimisation of the risk. There are two partial hypotheses deduced from the main hypothesis: (1) It is possible that financing through bond issue is safer than financing through share issues and taking out a bank credit; (2) If Polish copartnerships are properly prepared to seek financing through bond issue, what will the analysis of this process look like. The research used observation method, which was based on detailed analysis of the financial statements of CCC S.A. company, for the period from 2013 to 2020. Primary source materials included laws setting out bond issue according to legal acts, scientific and economic literature, as well as bond prospectus of CCC S.A. company. The conducted analysis and evaluation of bond issues as a source of safe financing in CCC S.A. company showed that enterprises opt more and more for bond issue, which constitute appropriately safe alternative to other form of financing activities of the enterprise and is important in terms of maintaining economic security. The assessment of bond issue in terms of funding source of CCC S.A. company was also positive, because the company used bonds effectively in order to obtain outside capital. Research was conducted on the analysis and evaluation of some legal acts.