Read the requirements of ISO 27001 Clause 5.2: Policy, which requires the organisation to establish the information security policy in a way that aligns with organisational goals and more.
An information security policy is the foundation of any ISMS.
The policy must outline the organisation’s objectives for security and provides for supporting documents (I.e. procedures and guidelines) to achieve it. From providing the best route for achieving the ISMS goals to resolve any dispute that may occur during the implementation of the ISMS, a policy can be drafted to cover everything from A to Z related to information security. The requirements for policy making can differ depending upon the size and operation of the organisation.
According to the standard, top management must establish the policy in a way that aligns with organisational goals, provides the objectives and framework for the information security, provisions to satisfy the requirements for information security and constant improvement of the ISMS. The standard also requires the organisation to keep the policy in a document form, which is communicated within the organisation and available for interested parties.