The Prepare Step is new in the NIST SP 800-37, Rev. 2.
The purpose of the Prepare Step is to carry out essential activities at the organization, mission and business process, and information system levels of the enterprise to help prepare the organization to manage its security and privacy risks using the Risk Management Framework.
All links below point to PDF files for the Prepare Step
Security and Privacy: risk management
Laws and Regulations: E-Government Act, Federal Information Security Modernization Act