Summarize the primary ESG initiative(s) of Microsoft. Explain how these programs may directly or indirectly impact financial statements. Discuss measurable program results that might not be reflected in the financial statements. Provide evidence for ESG program impact based on the financial statements. Consider the following in your response: Outline any related changes in cost of goods sold, sales, legal fees, etc. Discuss whether the ESG programs have already had a financial impact on the company. Consider the following in your response: Identify whether the company has outlined any changes resulting from their ESG program. Explain whether any footnotes discuss ESG programs