Risk treatment plan

Is it necessary to implement a treatment plan for all identified risks, or is it only necessary to apply a treatment plan if a medium or high-risk is detected?

I am asking this question because in my risk assessment, all the residual risks are low, and according to my policy, only medium and high risks should receive a risk treatment plan. I want to know if it's appropriate to leave low risks without a risk treatment plan or if I should create one despite all risks being low.