The application of ISO 14971 is not mandatory by the ISO 13485:2016 Clause 7.1 [ Note: 'Further information can be found in ISO 14971'] .
This implies that ISO 14971 is not mandatory for medical devices but the auditors may evaluate the strategies you've adopted across the organization for minimizing the risks at different levels. The measures adopted and strategies implemented must be in sync with ISO 14971.