Cross-Origin Resource Sharing (CORS) is a web protocol that outlines how a web application on one domain can access resources from a server on a different domain. By default, web browsers have a Same-Origin Policy (SOP) that blocks these cross-origin requests for security purposes. However, CORS offers a secure way for servers to specify which origins are allowed to access their assets, thereby enabling a structured method of relaxing this policy.

In CORS, the server sends HTTP headers to instruct the browser on rules for making cross-origin requests. These rules define whether a particular HTTP request (such as GET or POST) from a certain origin is allowed. By managing the CORS headers, a server can control its resource accessibility on a case-by-case basis. This maintains the flexibility of cross-origin sharing without compromising overall security.