ISO 37301:2021 6.1: Actions to address risks and opportunities
In planning the CMS the organization shall consider the issues of 4.1 and the requirements of 4.2 and determine the risks and opportunities to be addressed so the CMS can achieve its intended results, prevent or reduce undesired effects and achieve continual improvement, taking into account its compliance objectives (6.2), the identified obligations (4.5) and the results of the compliance risk assessment (4.6); and shall plan actions to address those risks and opportunities and how to integrate and implement the actions in the CMS processes and evaluate their effectiveness.
This control maps to 26 controls across 21 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.