Tesco made a commitment to corporate social responsibility in the form of contributions of 1.87% in 2006 of its pre-tax profits to charities and local community organisations. This compares favourably with Marks & Spencer, whose 1.51% is lower than Sainsbury's 7.02%. This figure, £42 million, is lower than the amount of money reported to have been avoided in tax during 2007 (see below). Will Hutton, in his role as chief executive of The Work Foundation, in 2007 praised Tesco for leading the debate on corporate responsibility. However "Intelligent Giving" has criticised the company for directing all "staff giving" support to the company's Charity of the Year.