We execute financial transactions only with appropriate authorization and record them in compliance with Microsoft’s accounting practices.

We use standard agreements and contracting processes or get approval for custom terms.

We don’t make side agreements or other “off-the-book” arrangements.

We are transparent about our commitments to our partners and customers, and our written contracts reflect the actual economics of the deal.

We honestly and accurately record and report financial transactions and business information, following applicable laws, regulations, and accounting practices.

Giving Gifts, Hospitality & Travel to Government Officials (internal only)Ĭommitment to anti-corruption and anti-bribery

If we make charitable donations, we will do so to support a legitimate charitable cause, not as part of an exchange of favors.

By hiring candidates based on their merits, and not make hiring decisions to benefit a customer or government official.By making sure that any gifts, hospitality, or travel we offer to government officials or customers are reasonable and appropriate, and pre-approved where necessary.By using partners that have a reputation for integrity, and reporting signs that a representative is unethical or could be paying a bribe.In any deal, we will avoid hidden terms or arrangements and reduce complexity wherever possible, because transparent transactions reduce the risk of a bribe or kickback.By prohibiting corrupt payments of all kinds, including payments to secure permits or approvals, and small payments to speed up a routine government process (often known as a “facilitating payment”).By refusing to offer or pay bribes or kickbacks to anyone.

Conduct together