The organization is required to write down the context for managing risk and resilience, covering: which assets, activities, functions, products, services and stakeholder relationships are critical; the impact a disruptive incident could have; needs and requirements, including applicable legal ones; its overall risk management policy; its risk appetite or aversion; the kinds of threats and consequences that could hit its business and operations; how likelihood, consequence and level of risk will be worked out; and how combinations of several risks will be handled.
This control maps to 2 controls across 2 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 2 it maps to, and the evidence behind each claim, over MCP and REST.