zero trust is a security strategy that assumes breach and verifies each request as though it originates from an untrusted network12. A zero trust policy is a set of "allow rules" that specify conditions for accessing certain resources3. According to one source4, the first step in implementing a zero trust policy is to identify and classify all data and assets in the organization. This helps to determine the level of sensitivity and risk associated with each resource and apply appropriate access controls. Classifying all data on the file servers is the first step in implementing a zero trust policy because it helps to determine the level of sensitivity and risk associated with each resource and apply appropriate access controls. Reference: Zero Trust implementation guidance | Microsoft Learn