Trust with our representatives
We hold ourselves to high ethical standards, and we expect our representatives, who are the partners, vendors, consultants, and other companies who work on our behalf, to meet the standards we set for ourselves. We earn trust with our representatives when we return value to them, and don’t ask them to do anything we would not do ourselves.

When making decisions, ask yourself: will this strengthen our long-term working relationship with our representatives and customers?

Use trustworthy representatives
We strive to use honest, ethical representatives who commit to doing business ethically when working on our behalf. Our business relies on a large network of representatives—such as partners, vendors, and consultants—for success. Their actions reflect on our company’s reputation as much as our own. When our representatives do business with integrity, we retain and strengthen the trust we’ve established with our customers and the public.

Treat gifts, hospitality, and travel responsibly
We strive to demonstrate sound judgment and moderation when exchanging business courtesies. Giving and receiving gifts, hospitality, and travel can build strong working relationships and goodwill between Microsoft and those we do business with. But gifts, meals, or trips that are extravagant or lack transparency or a legitimate purpose may be viewed as bribes or as simply inappropriate. These things erode trust and harm our business.

Choose suppliers with integrity
We rely on our supplier relationships for our success. To achieve our mission, we need suppliers that are as committed as we are to building trust with our customers, that will do great work, and that will follow the law.
How to build trust:
- By understanding our representatives’ qualifications and reputation before we engage them to work on our behalf.
- By understanding the reasons for including a particular representative in a deal or transaction, and only do so where it’s appropriate.
- By cultivating trust with our representatives and never asking or suggesting that they do things that are not allowed under the law or our policies.
- By not pressuring partners or resellers to place orders for products or services they do not want or need, and by not retaliating against them if they refuse to do so.
- By reporting signs that a representative could be engaging in corrupt or unethical behavior while representing Microsoft.
Learn more
Trustworthy Representative Policy (internal only)
Ethical Sales Policy (internal only)
- By developing positive relationships free of corruption and commercial bribery.
- When offering or accepting gifts, hospitality, or travel, by making sure they are reasonable, appropriate, and have a legitimate business purpose.
- By not giving or accepting cash.
- By not soliciting gifts, hospitality, or travel from third parties, or making them feel obligated to provide something in order to do business with us.
- By not asking a representative, like a partner or supplier, to give gifts, hospitality, or travel on our behalf.
Learn more
Giving Gifts, Hospitality, and Travel to Government Officials Policy (internal only)
Giving Gifts, Hospitality, and Travel to Commercial Recipients Policy (internal only)
Accepting Gifts, Hospitality, and Travel Policy (internal only)
- By selecting the best suppliers for the job, and by carefully considering their proven track record, reputation for integrity, and other merits—not based on favoritism.
- By working to eliminate child labor, human trafficking, and other labor abuses in our supply chain.
Learn more
Supplier Contracting Policy (internal only)
Procurement Policy (internal only)
Upholding our Trust Code
Employees are expected to uphold this Trust Code, Microsoft policies, and the law. This means you must:
Read, understand, and comply
Read, understand, and comply with this Trust Code, and the policies, laws, and regulations that apply to your job.
Speak up
Speak up when we see possible violations of the Trust Code, Microsoft policies, and legal and regulatory requirements.
Be truthful
Be truthful and cooperate fully in any internal investigations. Do not conceal or destroy information.
Complete training
Complete training on the Trust Code, and attest that you understand and commit to comply with the Trust Code. Failing to read or attest to the Trust Code does not excuse you from these responsibilities.
Microsoft’s Standards of Business Conduct and its Compliance and Ethics Program are endorsed by and have the full support of Microsoft’s Board of Directors. The Board of Directors and management are responsible for overseeing the Compliance and Ethics Program and compliance with these Standards. These Standards apply to Microsoft, its Board of Directors, and all employees, directors, executive officers of Microsoft. When we refer to “Microsoft” we mean Microsoft Corporation and all its subsidiaries and affiliates in which it directly or indirectly owns more than 50% of the voting controls. References to “employees” include the Board of Directors, employees, directors, and executive officers of Microsoft. Only the Board of Directors may waive a provision of these Standards for a director or executive officer. Any waiver that is granted to a director or executive officer will be publicly disclosed as required by NASDAQ listing requirements and applicable laws, rules, and regulations. These Standards are important to us. Violation of these Standards may result in disciplinary action, up to and including termination of employment. Employees are expected to always exercise common sense and good judgment and to act responsibly, irrespective of the existence of a policy that prohibits specific behavior.

Speak up when something is not right, so that we can address the problem.
