<![CDATA[Coastal tourism destinations face interacting environmental, operational, and governance risks, yet few studies explain how site-level risk assessment can be translated into destination-level governance. This study identifies, assesses, and maps risks across nine coastal tourism destinations in Banyuwangi Regency, Indonesia, through a sequential integration of ISO 31000:2018 and the COSO Enterprise Risk Management Framework (2017). A qualitative multiple-case study combined semi-structured interviews with eighteen beach managers and Tourism Awareness Group representatives, direct field observations, and document analysis. The data were coded thematically into risk events. ISO 31000 guided risk identification, likelihood-impact assessment, evaluation, and treatment. COSO ERM was then applied as a governance crosswalk, without rescoring or reclassifying the risks, to connect risk priorities with governance and culture, strategy and objective-setting, performance, review and revision, and information, communication, and reporting. Fourteen major risks were identified across operational, market, external, reputational, regulatory, business, and financial categories. Ecosystem degradation caused by tourism activities (O5; score = 16) and tourist drowning due to strong currents (O1; score = 15) were the two very-high-priority risks. Risk profiles varied across destinations according to environmental conditions, tourism activities, infrastructure, and institutional capacity. The study contributes a transparent analytical sequence that links operational assessment with multi-actor destination governance and provides a context-sensitive basis for risk treatment, accountability, and performance monitoring in coastal destinations.]]>
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