This document provides guidance to the members of governing bodies of organizations and their executive managers on the implications of ISO/IEC 38505-1 for data management. It assumes understanding of the principles of ISO/IEC 38500 and familiarization with the data accountability map and associated matrix of considerations, as presented in ISO/IEC 38505-1. This document enables an informed dialogue between the governing body and the senior/executive management team of an organization to ensure that the data use throughout the organization aligns with the strategic direction set by the governing body. This document covers the following: identifying the information that a governing body requires in order to evaluate and direct the strategies and policies relating to a data-driven business; identifying the capabilities and potential of measurement systems that can be used to monitor the performance of data and its uses.