Allow theme files from network locations

This policy setting determines whether remote paths can be used for resources inside of a Windows desktop theme (.theme/.themepack) file.

If you enable this policy setting, theme files can reference resources (such as images, sounds, and icons) located on network shares or other remote locations. Users will be able to apply themes that contain remote resources.

If you disable this policy setting, theme files cannot use remote resources. Any theme file that references remote resources will fail to load those resources, and only local resources will be displayed.

If you do not configure this policy setting, the default behavior is to block remote resources in theme files for security reasons.