Computer Configuration > Administrative Templates > Microsoft Edge
Both
HKLM\Software\Policies\Microsoft\Edge
Controls whether SwiftShader is used as a fallback for WebGL when hardware GPU acceleration isn't available. When enabled, Microsoft Edge uses SwiftShader to support WebGL on systems without GPU acceleration, such as headless environments or virtual machines. Starting in Microsoft Edge version 139, SwiftShader has been deprecated due to security concerns. As a result, WebGL context creation fails in scenarios where SwiftShader would have been used. Enabling this policy allows organizations to temporarily defer the deprecation and continue using SwiftShader. If you disable or don't configure this policy, WebGL context creation may fail on systems without hardware acceleration. This could cause web content relying on WebGL to function incorrectly if it doesn't handle context creation failures. Note: This is a temporary policy and will be removed in a future release.