QUOTE: “If you have a manual action against your site for unnatural links to your site, or if you think you’re about to get such a manual action (because of paid links or other link schemes that violate our quality guidelines), you should try to remove those links from the other site. If you can’t get these links removed, then you should disavow those links to your website.“ Google Webmaster Guidelines 2020
However, we do expect websites of large companies and organizations to put a great deal of effort into creating a good user experience on their website, including having helpful SC. For large websites, SC may be one of the primary ways that users explore the website and find MC, and a lack of helpful SC on large websites with a lot of content may be a reason for a Low rating.
You can confer some of your site's reputation to another site when your site links to it. Sometimes users can take advantage of this by adding links to their own site in your comment sections or message boards. Or sometimes you might mention a site in a negative way and don't want to confer any of your reputation upon it. For example, imagine that you're writing a blog post on the topic of comment spamming and you want to call out a site that recently comment spammed your blog. You want to warn others of the site, so you include the link to it in your content; however, you certainly don't want to give the site some of your reputation from your link. This would be a good time to use nofollow.
The SEO starter guide describes much of what your SEO will do for you. Although you don't need to know this guide well yourself if you're hiring a professional to do the work for you, it is useful to be familiar with these techniques, so that you can be aware if an SEO wants to use a technique that is not recommended or, worse, strongly discouraged.