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Box 1.1 Case study: If Microsoft was a city – a best-practice model?

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Microsoft’s definition and target of “carbon negativity by 2030”27 harmonizes with the approach just outlined. Planners and evaluators can use the four descriptors to discuss, applaud, and challenge their statement.

Fully Scoped: Microsoft has defined its responsibility across scopes 1, 2 and 3 (complete with a jargon-light explainer video). The inclusion of scope 3 emissions sets Microsoft apart. Typical of companies with a complex product range and large reach, its direct emissions are dwarfed by those from its supply chain and its products in consumer use and disposal.

Science-Based: Microsoft’s historic commitment to reducing what it calls “operational carbon emissions” runs across several years with reference to peer-reviewed science.

Paris-Agreement-Compliant: Microsoft has correctly spotted that historical carbon credits available for purchase have not been issued by nations themselves, nor tied to independent assessments of any nation’s carbon budget as part of the Paris Agreement. Microsoft seems to view sparing trees as secondary to planting new ones and appears to conclude that investing in expensive technologies for reduction and removal is preferable to transferring wealth to developing countries to prevent deforestation. In fact, preventing deforestation and preserving existing forest cover is crucial to achieving Paris Agreement goals.28 Despite Microsoft’s current view on forest carbon with which I would disagree, the company has stated its case clearly and left its options open for future changes in direction.

Cumulative: Most resonant and forward-thinking, Microsoft is pledging to account for all previous emissions by 2050. This is a significant challenge from a 45-year-old technology company to older industrials and younger tech companies alike. Putting it into practice can create methodologies, develop staff experience, and potentially define a new space for intellectual and investment growth.

Microsoft’s approach is one of the first corporate examples to have thoughtfully addressed all four criteria for a comprehensive “Net-Zero” strategy. It sets a new bar for companies of any age. Which city could be first to do the same?

The Climate City

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