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The Corporate Social Responsibility (CSR) is an approach followed by organizations to highlight environmental, economic and social issues in such a way that it provides advantages to society, people and community. CSR reflects that the society and business is one and same, they are not separate entities. It implies that a firm is responsible for its impact on society (Douglas et.al, 2004). The Corporate Social Reporting and the Triple Bottom Line (TBL) reporting address the same issues; they focus on companies reporting on financials, impact of the business on environment and interest of stakeholders. CSR is a concept in which the organization focuses on the interest of the stakeholders by voluntarily providing their obligation so as to enhance the value of the society. Increasing economic liberalization and globalization has led the organization adopt CSR reporting to get competitive advantages in their business. CSR reporting evaluates firm’s environmental, social and economic impacts and performance. Triple Bottom Line (TBL) is three dimension measurement of CSR. For TBL reporting the internationally admissible standard is Global Reporting Initiative (GRI). GRI was sponsored by both United Nation and Institute of Social and Ethical Accountability set up in 1995. (The Relationship Between Triple Bottom Line Reporting and Corporate Governance n.d.). GRI was developed to keep consistency in TBL reporting by improving the quality and utility of reporting.
Microsoft is the largest manufacturer of software in the world and it is considered worldwide as a most valuable. It has great ardour for technology and is very well committed to its partners and customers but on other side it is a good corporate citizen it tries to protect the environment. It is an ethically responsible company and has transparency in its operations. It is an attractive place to work where employees are treated nicely.
Microsoft was awarded as the best CSR Company and it is ranked first by the 2012 CSR RepTrak 100 report of Reputation Institute. Microsoft was stood first for its governance and second in terms of its citizenship and workplace as stated by Messaris, B (2008).
It works with investors, non profit, government, and other organizations like CSR Europe, BSR, World Economic forum, and Net Impact (The Companies With the Best CSR Reputations 2012)
The legitimacy and stakeholders theory focuses on the relationship between the organization and the society (Neu, Warsame and Pedwell, 1998). Microsoft has adopted CSR reporting in order to meet the expectation of the society. The organizations that cannot fulfill the societal expectations lose their legitimacy which in turn will threaten its survival. The concept of legitimacy theories suggest that an organization in order to survive must operate within the norms and boundaries of the society. The CSR reporting followed by Microsoft has helped it to survive and prosper. These theories suggest that the shareholder’s expectation should be met with CSR reporting.
The motivating factor for CSR disclosure for Microsoft was that it has social responsibilities as it exist and operates in the society. This is what is suggested by the theory of legitimacy.
Microsoft’s mission as stated in its 2012 Corporate Citizenship report focuses on extending help to business and people all around the world so that they realise their potential. They try to accomplish their mission by adopting the CSR reporting. By using their resources and expertise in the field of technology they try to solve the social challenges both local and global levels. (Corporate Citizenship, Our FY 12 Citizenship Reporting n.d.)
Microsoft started a CSR program seven years ago called Corporate Citizenship. It adopted this program to fulfill the needs of the various communities globally and meet their responsibilities towards public. Citizenship is a set of corporate activities that enhance value of the firm and focuses on various social issues. Microsoft tries to build these activities into the structure of Microsoft itself. Microsoft develops a global strategy, then their citizenship m leagues localise the same depending upon the issues relevant to them. To get the guidance on Corporate citizenship Microsoft consulted Global Reporting Initiative’s Sustainability Reporting Guidelines, UN Guiding Principles on Business and Human Rights and the UN Global Compact. Microsoft started its CSR program in Lebanon which was based on the guidelines of Microsoft international, the community involvement is promoted by it in all the places it operates. (Jamali,D. Mirshak, R. (2007)).
Microsoft has taken CSR reporting in order to solve the critical world’s environmental and social challenges by using their spirit of co-operation, ingenuity and using their advanced technologies.
Over the years Microsoft has grown to become world’s largest software manufacturing company. With their growth their responsibilities to provide benefits to the society have grown. ( Corporate Citizenship n.d.). To fulfil this responsibility they have Citizenship program. The 2012 report focuses on two major areas of sustainable activity of Microsoft as reported by CSR agency (2012). Their commitment towards the CSR program is twofold:
· Help in serving the communities all over the world.
They use their technologies and skills to create opportunities for the young generations as they are the pillars of the work community. They are extending their support to the imaginations’ innovators of new generation to develop the required skill for their development. To empower inspire the youth Microsoft is developing various programs and making technologies readily accessible. Microsoft along with their partners has created social opportunities by using the advanced technologies over various social issues. They extend their support and help to humanitarian needs, non profit, healthcare, education and energy. Technology was also used to create jobs and economic opportunities. They employ local people and fulfil their needs especially in the field of education they also stand by the culture, customs and local organization. In turn Microsoft gets the advantage of various talents and an opportunity to become part of economic life locally and to help the community in a positive manner.
· They work with great responsibility towards the business.
Microsoft have developed rewarding and respectful work environment for its employees. The best talents of the world require and deserves best working environment. Microsoft provides awards for the outstanding performance good benefit packages and attractive compensation.
They have diversified workforce as this helps in bringing uniqueness and fulfil the needs of diversified customer base all over the world.
Microsoft is committed to provide safety of their employees. They have taken many measures for supporting the well being and safety of employees, customers and contractors.
The employees of Microsoft are always updated with latest training programs so that they get better opportunities to prosper.
They are also trying to reduce the...