Establishes an enterprise-grade SAP ABAP secure development and application security framework that enables organizations to design, build, and maintain custom SAP applications with control, discipline, and security integrity. Designed for complex landscapes, this policy bridges the gap between enterprise application security expectations and SAP-specific risks, including insecure custom code, weak authorization enforcement, injection vulnerabilities, uncontrolled automation, AI-driven risk, and third-party code exposure. It defines the governance model, secure development lifecycle requirements, coding and authorization standards, data protection controls, testing and validation processes, and monitoring expectations required to ensure secure application design, protection of sensitive data, and consistent enforcement of security controls across all SAP applications, integrations, and supporting infrastructure.