Establishes an enterprise-grade SAP cybersecurity incident response framework that enables organizations to detect, respond to, and recover from cybersecurity incidents with speed, coordination, and control. Designed for complex SAP landscapes, this policy bridges the gap between enterprise incident response expectations and SAP-specific risks, including delayed detection, inconsistent incident classification, fragmented response coordination, limited SAP-specific investigation capability, and misalignment with business continuity and disaster recovery processes. It defines the governance model, incident classification and severity framework, response lifecycle requirements, containment and investigation procedures, communication and escalation protocols, and post-incident improvement processes required to ensure timely threat containment, effective response execution, regulatory alignment, and restoration of secure operations across all SAP systems, integrations, and supporting infrastructure.