Context of the organization is the understanding of internal and external factors affecting the management system's ability to achieve its outcomes.
Annex SL clause 4.1 requires the organization to determine external issues (legal, technological, competitive, market, cultural, social and economic) and internal issues (values, culture, knowledge, performance) relevant to its purpose and affecting the management system.
The standard does not require a specific document, but the organization must demonstrate it understood its context. A record facilitates audit evidence.
The process is the same (clause 4.1), but relevant factors vary. ISO 27001 focuses on information security context; ISO 9001 on quality and customer satisfaction.
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