Report March 2026

Submitted

Executive Summary

Microsoft Ireland Operations Limited, the provider of Microsoft Advertising in the European Union (EU), submits this report outlining its implementation of the commitments under the Code of Conduct on Disinformation for the full calendar year 2025 (“reporting period”). Microsoft is committed to preventing the misuse of advertising services to disseminate or monetize disinformation and to supporting broader efforts to protect the integrity of the information ecosystem.

Microsoft Advertising serves ads displayed on Bing Search, other Microsoft services, and third‑party properties. The platform connects advertisers, who provide advertising content, and with publishers, who display these advertisements on their services. To mitigate the risk of disinformation, Microsoft Advertising applies distinct policies and enforcement measures to advertisers and publishers, including restrictions on non‑compliant content and placements and actions against parties that fail to comply with applicable requirements.

During the reporting period, Microsoft Advertising continued to apply these policies and enforcement measures, focusing on targeted, policy‑based enforcement supported by transparency and cooperation with relevant stakeholders, consistent with the role of advertising services in the information ecosystem. Microsoft Advertising will continue to evaluate and refine its policies, enforcement processes, and reporting practices in line with the Code’s commitments and evolving risks.

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Commitment 5

Relevant Signatories commit to apply a consistent approach across political and issue advertising on their services and to clearly indicate in their advertising policies the extent to which such advertising is permitted or prohibited on their services.

We signed up to the following measures of this commitment

Measure 5.1

In line with this commitment, did you deploy new implementation measures (e.g. changes to your terms of service, new tools, new policies, etc)?

If yes, list these implementation measures here

Do you plan to put further implementation measures in place in the next 6 months to substantially improve the maturity of the implementation of this commitment?

If yes, which further implementation measures do you plan to put in place in the next 6 months?

Measure 5.1

Relevant Signatories will apply the labelling, transparency and verification principles (as set out below) across all ads relevant to their Commitments 4 and 5. They will publicise their policy rules or guidelines pertaining to their service's definition(s) of political and/or issue advertising in a publicly available and easily understandable way.

QRE 5.1.1

Relevant Signatories will report on their policy rules or guidelines and on their approach towards publicising them.

Microsoft Advertising policies prohibit ads for election-related content, political candidates, parties, ballot measures, and political fundraising globally, including fundraising for political candidates, parties, political action committees (PACs), and ballot measures. These restrictions apply across Microsoft-owned and third-party services that rely on Microsoft Advertising to serve ads.

Microsoft Advertising also prohibits certain issue-based advertising, including ads that exploit political agendas, sensitive political or religious issues, or “hot-button” topics, as well as ads that promote extreme political or religious agendas or are associated with hate, criminal, or terrorist activities, regardless of the advertiser’s stated intent.

In September 2025, Microsoft Advertising updated its policies to address European Union Regulation (EU) 2024/900, reflecting new requirements applicable to ads served in the EU.

See here: Political content and Religious content.