Section 5.3 assigns the "ensure" responsibility on Top Management. Your question reads like the specific finding was against 5.3(c).
Most companies that adhere to 13485 will identify Management With Executive Responsibility (MWER) who are required to regularly meet ("Management Review") for the purpose of establishing and then reviewing specified quality objectives. If 5.3(e) was not cited, it is possible that you are having such a meeting, but that the meeting does not formally have set agenda items to cover 5.3(c). If you have been using an ad hoc approach to establishing (or reviewing, or both) quality objectives, that could be what led to the finding.
If that is the case, MWER should establish (typically within the Quality Manual) the timing and necessary attendees for a Management Review. This review should require the presence of MWER (or their representative), and MWER should approve the minutes of the Review. The QM should include at least skeleton of meeting format or could be more rigid. You may want some flexibility but since I don't know your specific company circumstances, the history/nature of the company, or the particular auditor's PoV I hestitate to provide more specific advice.
After this, start having the meetings regularly, wherein MWER performs/reaffirms the activities in section 5.3.