What group is PRIMARILY responsible for setting the overall direction for IT governance implementation?

Enterprise executives, including the board of directors and C-suite, form the primary governing body. According to COBIT, governance is their responsibility. They are accountable for evaluating stakeholder needs, setting the strategic direction for the enterprise, and making decisions on priorities. This includes establishing the overall direction and mandate for the IT governance implementation, which is then carried out by management. This top-down approach ensures that the governance of I&T is aligned with overall enterprise goals and strategy.

A. Key stakeholders are crucial for providing input on their needs and requirements, but they do not set the overall direction for governance.
B. Business owners are responsible for specific processes or assets and are stakeholders in the governance system, not the primary directors of it.
C. IT management is responsible for planning, building, running, and monitoring activities in alignment with the direction set by the governance body.

ISACA, COBIT 2019 Framework: Introduction and Methodology, 2018, p. 19, Section 3.1. This section clearly distinguishes between governance (the responsibility of the board/executives) and management.

ISACA, COBIT 2019 Framework: Governance and Management Objectives, 2018, p. 29. The description of the Evaluate, Direct and Monitor (EDM) domain states it is the responsibility of the governing body (e.g., board of directors, executives).