The POPIT model's five elements are: People, Organisation, Processes, Information, and Technology.

The element that encompasses all matters related to data, records, and systems is Information and Technology. The 'Information' part specifically covers the data that the organisation collects, stores, uses, and communicates, which includes the way that data (information) is distributed and shared across the organisation and with external parties. The 'Technology' part covers the applications and hardware used to manage this information. Therefore, considering the distribution of data falls under the joint element of Information and Technology.

(Reference: BCS Business Analysis Practice -- POPIT Model)