Where a governing body exists, it shows leadership of the anti-bribery system by: approving the anti-bribery policy; keeping the organization's strategy in line with that policy; getting and reviewing information on how the system is built and operating at planned intervals; requiring that enough of the right resources are allocated for the system to work; and reasonably overseeing how top management puts the system in place and how well it works. If there is no governing body, top management takes on these tasks.
This control maps to 16 controls across 4 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.