ISO/IEC 23894:2023 5.4.1: Understanding the organization and its context
ISO 31000:2018, 5.4.1 applies, and Table 2 lists further external-context factors for an organization working with AI: legal requirements, AI-specific ones included; ethical guidance on designing and using AI and automated systems issued by governments, regulators, standards bodies, civil society, academia and industry groups; sector-specific AI guidance and frameworks; technology developments across the fields of AI; the social and political consequences of putting AI into use, informed by the social sciences; how stakeholders see AI, which opacity or bias can colour; and what stakeholders expect in the way of AI-based products. Internally, the context adds the organization's own AI capability, data, culture and values, and the contracts and network dependencies its AI systems rely on.
This control maps to 26 controls across 20 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.