The document discusses how object-oriented (OO) programming in ABAP can improve quality, sustainability, and future readiness compared to procedural programming. It outlines benefits of OO like better performance, maintenance, flexibility to support new technologies, and lower costs. Specific advantages mentioned include easier implementation of new SAP platforms, tools, and UI frameworks as well as better adherence to coding guidelines. The document advocates for adopting OO programming to take advantage of these benefits.