Deontological Ethics was authored by a German Philosopher Immanuel Kant, this theory

emphasizes the theory of duty and obligations, and it also implies to the rules and morality of
human actions. Wherein, every individual must perform moral duties to oneself and to the other
people. According to him there are two types of duties; the Hypothetical and Categorical
Imperative. As stated by Kant, Hypothetical Imperative refers to the action of an individual in
order for them to achieve expected result. However, Categorical Imperative is an action needed
to perform as compulsory by an individual whatever is the end result. Furthermore, he also
proposed three versions of categorical imperative maxims. First, “an action can only be
considered as an ethically correct if it becomes a universal law”. Second maxim, act in such way
that you treat humanity. Lastly, everyone should act as a member of an ideal kingdom.

In every company there must have their own duties and obligations that must be follow
in order to have a good business operation. In line with this, the Theory of duty and obligations
of Immanuel Kant can imply on the business case study of Microsoft Corporation since there are
several duties and obligations for both hypothetical and categorical Imperative. With regards to
this, some of the example of hypothetical imperative is According to Microsoft (2017), the
industry is dynamic and highly competitive, with frequent changes in both technologies
and business models. Each industry shift is an opportunity to conceive new products,
new technologies or new ideas that can further transform the industry. It is therefore
important to push boundaries of what is possible through a broad range of research and
development activities that seek to identify and address the changing demands of
customers and users, industry trends and competitive forces.

With regards to three versions of Categorical Imperative maxims, the Microsoft enable
people and the organization to do more and achieve more by creating technology that can uplift
the way of how people learn, work, play and communicate. With this, it can be related to the first
maxim wherein they not only think what will be the result for them but also for others that will be
beneficial for the industry. Moreover, the corporate social responsibility in Labour and Human
Rights at Microsoft is included in the second maxims wherein it treated human with humanity
like what stated in the case that since 2016, Microsoft has a formal commitment to respect
human rights as a signatory of the United Nations Global Impact, also they also ensure the
employee health and safety within the business operation. Moreover, the Corporate Social
Responsibility in Microsoft and Gender Equality and Minorities talks about human dignity
and human rights of every person wherein Microsoft is one of the first Fortune of 500 companies
in the world who offers domestic partner for LGBT employees also, the company promote the
gender equality and the minority rights of every employee within their industry. They also ensure
that they educate and empowering every employee it is stated by the case study that, in
financial year 2016, more than 99% of Microsoft employees completed annual training on
Standards of Business Conduct.

The Deontological Ethics plays a vital role not only in one organization but also in the
society because, it is mainly focuses more on with what people do and not with the
consequences of their actions. Like they do it because it is the right thing to do and avoid them
because they are wrong. It is also important to have a set of duty and obligations in one
business, because it will help them, to have a basis in order to have a good operation it is
essential to know the rights to do in order to perform the task efficiently and effectively. Duties
and Obligations in one business is significant that it why company like Microsoft Corporation
ensure that they implies the rules and morality of every human actions because it will serve as
their guide for the success of their operation and in their decision – making.