NIS2 Implementing Regulation

(11) To identify and address the risks posed to the security of network and information systems, the relevant entities should establish and maintain an appropriate risk management framework. As a part of the risk management framework, the relevant entities should establish, implement and monitor a risk treatment plan. The relevant entities may use the risk treatment plan to identify and prioritise risk treatment options and measures. Options for risk treatment include, in particular, avoiding, reducing or, in exceptional cases, accepting the risk. The choice of risk treatment options should take into account the results of the risk assessment carried out by the relevant entity, and be in accordance with the relevant entity’s policy on the security of network and information systems. To give effect to the chosen risk treatment options, the relevant entities should take the appropriate risk treatment measures.