1. SAP S/4HANA 2023 Help Portal - Exception Handling: "In Customizing
you define exception codes for each business context and assign internal exception codes to them. The internal exception codes are delivered by SAP and cannot be changed. The system uses the internal exception code to control the system reaction to an exception." This statement directly supports the necessity of assigning both a business context and an internal exception code.
Source: SAP Help Portal
SAP S/4HANA 2023
Extended Warehouse Management -> Cross-Process Settings -> Exception Handling.
2. SAP S/4HANA 2023 Help Portal - Customizing for Exception Handling (Define Exception Codes): The documentation for the configuration activity explicitly states: "For each external exception code
you must define an internal exception code." It also prefaces the configuration by stating that exception codes are defined "for each business context." This confirms that both are mandatory assignments.
Source: SAP Help Portal
SAP S/4HANA 2023
Implementation Guide -> SCM Extended Warehouse Management -> Extended Warehouse Management -> Cross-Process Settings -> Exception Handling -> Define Exception Codes.