Yes. Specifically, it's GETUTCDATE()
https://docs.microsoft.com/en-us/sql/t-sql/functions/getutcdate-transact-sql?view=sql-server-ver15
The trigger that updates SOP10100 :
ALTER TRIGGER [dbo].[zDT_SOP10100U]
ON [dbo].[SOP10100]
AFTER UPDATE
AS
SET NOCOUNT ON;
BEGIN
UPDATE dbo.SOP10100
SET DEX_ROW_TS=GETUTCDATE()
FROM dbo.SOP10100, inserted
WHERE SOP10100.SOPTYPE=inserted.SOPTYPE AND SOP10100.SOPNUMBE=inserted.SOPNUMBE;
END;
SET NOCOUNT OFF;
I'm sure that the idea is that you could have users across multiple time zones updating a database and this method allows them to be accurate.