The organization has to work out which interested parties matter to the ISMS, what those parties require, and which of their requirements the ISMS will deal with. The note says such requirements may include legal, regulatory and contractual obligations. Amendment 1:2024 adds a note that relevant interested parties can have requirements related to climate change (held as the NQA guide's quotation).
ISO 27001:2022 clause-4.2 is one control. If you already hold one of the frameworks below, a reviewed crosswalk already says how much of ISO 27001:2022 your existing evidence covers. Hold NIST SP 800-53 Rev 5 and 79 of 93 ISO 27001:2022 controls already carry evidence.
Each report names every control your existing framework evidences, every one it does not, the reasoning behind each claim, and the claims that were argued against and rejected. 170 were rejected on the NIST SP 800-53 Rev 5 pair alone.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.