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Setting the policy means each of the named origins in a comma-separated list runs in a dedicated process. Each named origin's process will only be allowed to contain documents from that origin and its subdomains. For example, specifying https://a1.example.com/ allows https://a2.a1.example.com/ in the same process, but not https://example.com or https://b.example.com.
Since Google Chrome 77, you can also specify a range of origins to isolate using a wildcard. For example, specifying https://[*.]corp.example.com will give every origin underneath https://corp.example.com its own dedicated process, including https://corp.example.com itself, https://a1.corp.example.com, and https://a2.a1.corp.example.com.
Note that all sites (i.e., scheme plus eTLD+1, such as https://example.com) are already isolated by default on Desktop platforms, as noted in the SitePerProcess policy. This IsolateOrigins policy is useful to isolate specific origins at a finer granularity (e.g., https://a.example.com).
Also note that origins isolated by this policy will be unable to script other origins in the same site, which is otherwise possible if two same-site documents modify their document.domain values to match. Administrators should confirm this uncommon behavior is not used on an origin before isolating it.
Setting the policy to off or leaving it unset lets users change this setting.
Note: For Android, use the IsolateOriginsAndroid policy instead.