# ISO/IEC 27701:2025 A.2.5.7 — Disclosure of subcontractors

- Source: https://support.icompaas.com/compliance/iso-27701-2025/a-2-5-7-disclosure-of-subcontractors
- Section: [Compliance](https://support.icompaas.com/compliance) › [ISO/IEC 27701:2025 PIMS Controls](https://support.icompaas.com/compliance/iso-27701-2025) › PII sharing, transfer & disclosure (processors)
- Last updated: 2026-06-05
- Publisher: iCompaas, Inc. (https://www.icompaas.com)

**ISO/IEC 27701:2025**·Annex A `A.2.5.7`·high·Component: **PII sharing, transfer & disclosure (processors)**

## What this control requires

> Disclose subcontractors used to process PII to the customer before use. Implementation: Maintain subcontractor register and disclose per contract; include countries and obligations. Justification: Customers need visibility into subcontracting for compliance and trust.
> 
> — ISO/IEC 27701:2025, Annex A A.2.5.7

### In plain English

Disclose subcontractors used to process PII to the customer before use. In practice, this means you can prove you maintain disclosure of subcontractors-level controls on a defined cadence.

## Why it matters

ISO 27701 is the international way to evidence the GDPR principle of accountability: certified PIMS controls translate directly into the records, contracts and rights-handling that supervisory authorities want, and into the privacy-engineering evidence SOC 2 + Privacy auditors and enterprise procurement teams ask for.

This control is rated **high**. Auditors expect a named owner, a remediation SLA, and a tooling artefact that evidences continuous operation.

## What an auditor looks for

PIMS auditors expect ISO 27001 to be implemented first and then the 27701-additional controls tested. For PII controllers they look at lawful-basis and rights-handling evidence; for PII processors they look at customer-instructions, sub-processor controls and return/transfer/disposal evidence.

Within **PII sharing, transfer & disclosure (processors)**, the assessor will trace your implementation back to the catalogue reference (Annex A A.2.5.7) and look for objective evidence on the latest two assessment cycles.

## How to implement

1.  Write a short policy stating intent, scope and named owner.
2.  Encode it as a platform guardrail — SCP, Azure Policy initiative, Organisation Policy, or repository policy.
3.  Wire a monitoring signal that catches drift (CSPM rule, SIEM rule, scheduled query, Workspace alert) and ticket it.
4.  Review on a documented cadence and capture the review in the risk register or compliance tracker.

### Operational checklist

-   **Maintain.** Document the trigger, the owner and the cadence.
-   **Implement.** Document the trigger, the owner and the cadence.
-   **Process.** Document the trigger, the owner and the cadence.
-   **Scope:** disclosure of subcontractors.

## Evidence to collect

-   **Policy Document.** A signed and version-controlled policy / standard / procedure document.
-   **Vendor Risk Management.** `vendor_risk_management` evidence

Signed policies, procedures, and registers document the safeguard. Processor due diligence, contracts, and disclosure registers evidence third-party controls. Focus: Disclosure of subcontractors.

## How it maps to other frameworks

Computed from shared tags, control component and key-operation subjects — handy when you are reconciling controls across an audit.

-   [**SOC 2 (2017 TSC) P6.1** — Third-Party Disclosure with Data Subject Consent](https://support.icompaas.com/compliance/soc-2-trust-services-criteria/p6-1-third-party-disclosure-with-data-subject-consent)
-   [**India DPDP Act 2023 DP-001** — Data Processing Agreements (DPA) - Full Compliance](https://support.icompaas.com/compliance/india-dpdp-act-2023/dp-001-data-processing-agreements-dpa-full-compliance)

## Related controls in ISO/IEC 27701:2025

-   [**Annex A A.2.5.2** — Basis for transfer](https://support.icompaas.com/compliance/iso-27701-2025/a-2-5-2-basis-for-transfer)
-   [**Annex A A.2.5.5** — Notification of requests](https://support.icompaas.com/compliance/iso-27701-2025/a-2-5-5-notification-of-requests)
-   [**Annex A A.2.5.8** — Engagement of subcontractor](https://support.icompaas.com/compliance/iso-27701-2025/a-2-5-8-engagement-of-subcontractor)
-   [**Annex A A.2.5.9** — Change of subcontractor](https://support.icompaas.com/compliance/iso-27701-2025/a-2-5-9-change-of-subcontractor)
-   [**Annex A A.2.5.4** — Records of PII disclosures](https://support.icompaas.com/compliance/iso-27701-2025/a-2-5-4-records-of-pii-disclosures)
-   [**Annex A A.2.5.6** — Legally binding disclosures](https://support.icompaas.com/compliance/iso-27701-2025/a-2-5-6-legally-binding-disclosures)

## References

-   [ISO/IEC JTC 1/SC 27 — ISO/IEC 27701:2025](https://www.iso.org/standard/85819.html)
-   Catalogue identifier: `Annex A A.2.5.7`

Topics: data protectionvendor riskprivacy managementvendor management