This policy is opinionated. It makes claims that the best code is the code that can be heavily unit tested, and is precise and rigorous on what a unit test is. This is the policy of the company that you work for. If you don't understand why this policy is like this talk to your colleagues, read the internet or request training. If you don't know how to write code in line with the policy then don't stay quiet: request training...
This is a development site for the materials to 'Invert The Pyramid'.