Subclause 8.2.3.2

According to the clause 8.2.3.2 - you don´t need to develop a procedure but retain documented information (that is, records), as applicable:
- on the results of the review;
- on any new requirements for the products and services.

You can check the mandatory documents here - List of mandatory documents required by ISO 9001:2015: https://advisera.com/9001academy/knowledgebase/list-of-mandatory-documents-required-by-iso-90012015/

Of course you can create a procedure that will hep you to act systematically regarding this requirement, but it is not a mandatory requirement for the organization. Also, it doesn´t need to focus just on customer needs but the review before commiting to supply pr oducts and services should include:
- requirements specified by the customer, including requirements for delivery ad post-delivery activities;
- requirements not stated by the customer, but necessary for te specified or intended use, when known;
- requirements specified by the organization;
- statutory and regulatory requirements applicable to the products and services;
- other contract or order requirements differing from those previously expressed.

These materials can also help you to understand Clause 8 - Operation:
- White paper - Clause by clause explanation of ISO 9001:2015: https://info.advisera.com/9001academy/free-download/clause-by-clause-explanation-of-iso-90012015
- Book - Discover ISO 9001:2015 through practical examples: https://advisera.com/books/discover-iso-9001-2015-through-practical-examples/
- ISO 9001:2015 Foundations Course: https://advisera.com/training/iso-9001-foundations-course/