Which risk response is acceptable for both positive and negative risk events?

Transferring is a response exclusively for negative risks, used to shift the financial consequences of a threat to a third party such as through insurance or contractual agreements.

Acceptance acknowledges that a risk exists without taking active steps to change its probability or impact, and this neutral stance is valid for either a threat or an opportunity. For a threat, passive acceptance means dealing with the consequence if it occurs; for an opportunity, it means benefiting if the opportunity materializes without actively pursuing it. PMBOK explicitly categorizes acceptance under both threat and opportunity response strategies.

Sharing is an opportunity-only response that involves partnering with another party to capture the benefit of a positive risk, and is not applied to threats.

Enhancing is an opportunity-only strategy focused on increasing the probability or impact of a positive risk and is not applicable to negative risk events.