Starting with Microsoft Edge version 85, Admins no longer have to manually craft a file to provision favorites. Admins can add favorites and folders using the Microsoft Edge UI to generate a file that can be exported to a group policy.
Prerequisites
- Microsoft Edge version 85 or higher
- Install Edge for business https://www.microsoft.com/en-us/edge/business/download
- use a clean new profile in Microsoft Edge to provision these favorites
- Download latest policy definitions https://www.microsoft.com/en-us/edge/business/download and copy them locally to C:\Windows\PolicyDefinitions folder.
Start the Edge browser and open this site : edge://flags/#edge-favorites-admin-export
Go to the section “Favorites configuration export for administrators“, choose Enabled and restart the browser

Now open to the Favorites page in Edge by browsing to edge://favorites
Add the favorites and folders you want to provision.
When you are finished adding the favorites and folders click the three dots “…” and choose Export favorites configuration

Export your favorites configuration.

Type the Folder name (this will be the name of the folder that your users will see) and pick the Platform format you want to use.
Click Copy to clipboard.
Create a GPO and edit the settings at location :
User Configuration/Administrative Templates/Microsoft Edge and pick Configure Favorites
Paste the value in the field “Configure favorites”
Apply the policy and you are done.

More information :
https://docs.microsoft.com/en-us/deployedge/microsoft-edge-policies#managedfavorites
https://docs.microsoft.com/en-us/deployedge/edge-learnmore-provision-favorites
Finally something concrete and clear.
Thank you very much.
Finalmente qualcosa di concreto e chiaro.
Grazie davvero.