DATA:
  ls_document   TYPE  sodocchgi1,
  lt_content    TYPE TABLE OF  solisti1   WITH HEADER LINE,
  lt_receivers  TYPE TABLE OF  somlreci1  WITH HEADER LINE.

*--- Header of mail
ls_document-obj_descr = 'Test'.
*--- Receivers
lt_receivers-receiver = sy-uname.
lt_receivers-rec_type = 'B'.
APPEND lt_receivers.
*--- Mail body
CONCATENATE '<a href="SAPEVENT:LINK?sap-object://'
            'CUST_TRAN SE12"'          " где CUST_TRAN  - объект BOR; SE12 - транзакция, в которую переходить
            'target="">'
            'ABAP Dictionary'          " любой текст
            '</a>'
    INTO lt_content-line.
APPEND lt_content.

CALL FUNCTION 'SO_NEW_DOCUMENT_SEND_API1'
  EXPORTING
    document_data = ls_document
  TABLES
    object_content  = lt_content
    receivers       = lt_receivers
  EXCEPTIONS
    OTHERS          = 1.
COMMIT WORK.