Acceptance in cybersecurity risk management is a deliberate strategic decision where an organization chooses to acknowledge and tolerate a specific identified risk without implementing additional controls to reduce its likelihood or impact. This approach is selected when a thorough risk assessment determines that the cost of mitigation, risk transfer, or avoidance would exceed the potential consequences of the risk materializing. Organizations typically accept risks that fall within their established risk appetite, particularly when the threat probability is extremely low or the potential impact is considered negligible.

Risk acceptance is not a passive oversight but rather an active, documented decision made by appropriate stakeholders after careful evaluation. It forms an essential component of comprehensive risk treatment strategies, ensuring that all identified cyber risks receive formal consideration. Accepted risks should be continuously monitored and periodically reassessed, as changes in the threat landscape, business operations, or organizational risk tolerance may warrant revisiting the acceptance decision and potentially implementing alternative treatment options.