ActiveX controls that are not marked safe for scripting should not be executed. Although this is not a complete security measure for a control to be marked safe for scripting, if a control is not marked safe, it should not be initialized and executed. This setting causes both unsafe and safe controls to be initialized and scripted, ignoring the Script ActiveX controls marked safe for scripting option. This increases the risk of malicious code being loaded and executed by the browser. If you enable this policy setting, ActiveX controls are run, loaded with parameters and scripted without setting object safety for untrusted data or scripts. If you disable this policy setting, ActiveX controls that cannot be made safe are not loaded with parameters or scripted. This setting is not recommended, except for secure and administered zones.
Set the policy value for Computer Configuration -> Administrative Templates -> Windows Components -> Internet Explorer -> Internet Control Panel -> Security Page -> Internet Zone -> 'Initialize and script ActiveX controls not marked as safe' to 'Enabled', and select 'Disable' from the drop-down box.
The following resource is also helpful.
This security hardening control applies to the following category of controls within NIST 800-53: System and Communications Protection.This control applies to the following type of system Windows.