This study aims to enhance our understanding of the practice of risk management, and specifically how corporate boards fulfill their responsibilities regarding risk oversight. We draw on a theoretical perspective centered on (dis)comfort and 25 interviews with corporate board members and risk management consultants in Canada to present a view of risk management as a set of activities characterized by tension between actions that engender the feeling of discomfort, and a quest for comfort and reassurance. Our findings provide insights that show how, alongside the functionalist underpinnings, comfort-seeking represents a pervasive imperative that profoundly shapes risk management in action.

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