Which entities share data with Business Partners in the S/4HANA Business User Concept?

In the SAP S/4HANA Business User Concept, the entities that share data with Business Partners are User and Employee. The User entity represents the technical user account in the system, defined in user master records, and is linked to Business Partners to associate system access with business roles and authorizations. The Employee entity represents the human resource data of an individual, such as their organizational assignment or job role, and is synchronized with Business Partners to ensure that user access aligns with their employment details. This integration ensures that Business Partners, which serve as a central entity for managing business relationships, have consistent data for access control and business processes. The Employer entity is not directly linked to Business Partners, as it represents the organization, not an individual. Similarly, Administrator is a role or user type, not an entity sharing data with Business Partners. This data-sharing mechanism supports seamless identity and access management, enhancing security and operational alignment in SAP S/4HANA systems.