2312340 - XS 834 - Sending email with ABAP list from job causes error in SOST

The application creates a job which generates an ABAP list. The job tries to send the ABAP list through email after its completion.
In the SOST transaction code, the email created by the job has failed with the following error message:

'XS 834 Message cannot be processed as it is not convertible'
'XS 834 Message cannot be processed as it cannot be converted'

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SAP NetWeaver 7.0x or above.

SAP NetWeaver 2004 ; SAP NetWeaver 7.0 ; SAP NetWeaver 7.3 ; SAP NetWeaver 7.4 ; SAP NetWeaver 7.5 ; SAP enhancement package 1 for SAP NetWeaver 7.0 ; SAP enhancement package 1 for SAP NetWeaver 7.3 ; SAP enhancement package 2 for SAP NetWeaver 7.0 ; SAP enhancement package 3 for SAP NetWeaver 7.0

sapconnect, xs834, attachment, .pcl, .ali, .pdf, Message cannot be processed as it cannot be converted , KBA , cannot be converted , message cannot be processed as it cannot , BC-SRV-COM , Communication Services: Mail, Fax, SMS, Telephony , BC-CCM-PRN , Print and Output Management , BC-CCM-BTC-JOB , Job Scheduling and Monitoring , Problem