Explanation
According to the General Data Protection Regulation (GDPR) laws, SAP customers are considered data controllers when they use SAP cloud applications. A data controller is an entity that determines the purposes and means of processing personal data, such as an organization that uses cloud applications to collect and manage personal data of its employees or customers. A data processor is an entity that processes personal data on behalf of a data controller, such as a cloud service provider that hosts and maintains cloud applications for its customers. References: https://www.sap.com/products/s4hana-cloud/data-protection.html