As stated in ISO/IEC/IEEE 15288:2023, [Annex A.2.1] The purpose of the tailoring process is to adapt the life cycle processes included in this document [i.e. ISO/IEC/IEEE 15288:2023] to satisfy particular circumstances or factors that:
a) surround an organization that is employing ISO/IEC/IEEE 15288 in an agreement;
b) influence a project that is required to meet an agreement in which ISO/IEC/IEEE 15288 is referenced;
c) reflect the needs of an organization in order to supply products or services.
See detailed description in the INCOSE Handbook v.5, page 215