ISO High-Level Structure for standards

I'm assuming that by HLS you mean "High-Level Structure" adopted by ISO management standards since 2012.

Considering that, please not that ISO does not have an official position regarding mapping of PDCA improvement model to its management system standards. Since 2012, ISO has excluded explicit reference to PDCA from its management systems, in favor of a more open approach, where organizations can adopt any improvement model that best fits their needs (e.g., DMAIC, 8S, A3/PSP, etc.).

With this in mind, there is no "correct" answer when mapping clause 7 in the PDCA model. It mostly depends on how you viewing the clause, as a whole or element by element. For example, resources and documented information elements are more related to the "PLAN" step (focus on long term planning), while competence, awareness, and communication are more related to the "DO" step (short term plans and focus on implementation).

We particularly adopt the approach of clause 7 as a whole and part of the "PLAN" step.

This article will provide you further explanation about PDCA in ISO 27001:

• Has the PDCA Cycle been removed from the new ISO standards? https://advisera.com/27001academy/blog/2014/04/13/has-the-pdca-cycle-been-removed-from-the-new-iso-standards/