Before revision:  In addition , although risk and return should be highly correlated, over-risking is not a good recipe for high return . Therefore, the managements of the company have to impose their preferred risk level and additional charge on firm seeking services beyond or lower than the  level.
After revision:  In addition , although risk and return should be highly correlated, over-risking is not a good recipe for high return , the supervisors of the company have to impose their preferred risk level and additional charge on firm seeking services beyond or lower than the level.