Environmental, Social and Governance (ESG) is an increasingly important consideration in investment and business operations. It covers corporate performance in environmental protection, social responsibility, and good governance. ESG factors can influence the long-term sustainability of a business, positively impacting shareholders, employees, customers, and society. Microsoft, as the world's leading technology company, is also actively paying attention to and practicing ESG principles. The company has undertaken initiatives aimed at reducing carbon emissions, promoting the use of renewable energy, and reducing waste of resources. At the same time, Microsoft is also working to promote diversity and inclusion to ensure equal rights and opportunities for employees. In terms of governance, the company has implemented a sound decision-making and oversight mechanism to ensure transparency and compliance in its business.
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Yu Li (2024) studied this question.
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