The 2 articles below is my classmate discussion post can you please give explanation why you agree with the articles below? ( there is two different articles attached below answer them seperate please) Can you please include at least 1 references with accurate link each of the new sources using Citation format ?

When reviewing Costco's SEC 10-K report, including the Management's Discussion and Analysis (MD&A), auditor's report, and notes to the financial statement, the company appears focused primarily on financial performance, such as net sales, gross margin, and member growth. However, there is less explicit focus on ESG (Environment, Sustainability, and Governance) compared to profitability metrics. Regarding ESG, Costco has made commitments in its financial disclosures that indirectly align with sustainability, such as controlling costs while maintaining higher-than-industry compensation for employees to reduce turnover and enhance satisfaction. Additionally, they emphasize ethical sourcing and responsible supplier relationships, which could tie into sustainability practices, but these aspects are not detailed extensively in the MD&A. In the future, standard setters may push for more transparent, standardized ESG reporting across companies, which could lead Costco to disclose more information about their environmental impact, sustainability initiatives, and governance strategies related to these matters. Given their strong membership base and focus on long-term growth, Costco may benefit from enhanced ESG disclosures to meet evolving investor and regulatory expectations. Reference cost-20230903 (sec.gov)In Microsoft's 2023 SEC 10-K report, Item 7: Management's Discussion and Analysis of Financial Condition and Results of Operations (MD&A) provides insights into how the company navigates economic conditions, technological innovations, and the challenges it faces, including ESG-related issues. Microsoft discusses their focus on cloud and Al infrastructure, which involves addressing environmental concerns, as the demand for datacenters and cloud services grows. The need for energy-efficient datacenters is part of the broader trend toward sustainability, reflecting Microsoft's efforts to reduce its environmental impact. Microsoft has emphasized its commitment to sustainability by investing in cloud solutions that use renewable energy and focusing on operational efficiencies to reduce carbon emissions. The company's initiatives align with evolving environmental regulations and consumer expectations around corporate responsibility. As a global company, Microsoft is aware of the regulatory landscapes and macroeconomic factors that influence their ESG-related disclosures. In the context of governance, Microsoft's report highlights how it continuously assesses risks, such as changes in global economic conditions and foreign exchange fluctuations, while ensuring transparency and accountability through financial metrics and disclosures. As standard setters work to harmonize disclosure and auditing standards related to ESG, Microsoft appears to be positioning itself ahead of these requirements by voluntarily incorporating ESG-related information into its financial reporting. This is evident in their investments in sustainable operations and efforts to report on how these initiatives impact their financial condition. https://www.sec.gov/Archives/edgar/data/789019/000095017023035122/msft- 20230630.htm Item 7