From MS SQL Server 2016 Database Security Technical Implementation Guide
Part of SRG-APP-000311-DB-000308
Associated with: CCI-002262
Without the association of security labels to information, there is no basis for SQL Server to make security-related access-control decisions.
If security labeling is not required, this is not a finding. If security labeling requirements have been specified, but neither a third-party solution nor a SQL Server Row-Level security solution is implemented that reliably maintains labels on information in storage, this is a finding.
Deploy SQL Server Row-Level Security (see link below) or a third-party software, or add custom data structures, data elements and application code, to provide reliable security labeling of information in storage. https://msdn.microsoft.com/en-us/library/dn765131.aspx
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