1. ISO/IEC 27002:2022, Information security, cybersecurity and privacy protection — Information security controls, Section 5.12 Classification of information: The guidance for this control states that classification should consider "the information's sensitivity to unauthorized disclosure or modification." It further explains that the classification scheme helps ensure that information assets receive an appropriate level of protection. This directly supports that structuring by sensitivity is the core reason.
2. Humphreys, E. (2016). Implementing the ISO/IEC 27001:2013 ISMS Standard. Artech House. In Chapter 10, which discusses Annex A controls, the rationale for A.8.2.1 (Classification of information in the 2013 version, now 5.12 in 2022) is explained as ensuring that information receives an appropriate level of protection based on its importance to the organization.
3. Calder, A., & Watkins, S. (2019). IT Governance: An International Guide to Data Security and ISO 27001/ISO 27002 (7th ed.). Kogan Page. In Chapter 12, "Information classification and handling," the text clarifies that the purpose of classification is to "define an appropriate set of protection levels for information" and to communicate the need for special handling measures based on sensitivity.