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| Overall Assessment |
Comment |
Score |
| Comprehensive |
Microsoft Corp has demonstrated a comprehensive level of transparency in disclosing its climate lobbying activities. The company has clearly named specific climate policies it has engaged with, such as the EU Green Deal, Fit for 55, the revision of the Non-Financial Reporting Directive, the Inflation Reduction Act, and the Clean Futures Act. Microsoft has also disclosed its lobbying mechanisms, including filing submissions to public consultations, joining letters to policymakers, participating in stakeholder committees, and engaging directly with entities like the European Commission, the US Congress, and the UNFCCC. Furthermore, Microsoft has been explicit about the policy outcomes it seeks, such as advocating for robust carbon removal standards, promoting grid decarbonization, supporting clean energy transitions, and advancing climate equity for disadvantaged communities. These disclosures reflect a high level of detail and clarity in identifying the policies, mechanisms, and desired outcomes of its lobbying efforts, showcasing a transparent and targeted approach to influencing climate-related legislation and policy frameworks.
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4
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| Overall Assessment |
Comment |
Score |
| Strong |
Microsoft demonstrates strong governance in its climate lobbying processes, as evidenced by its defined governance mechanisms and oversight structures. The company states that its "Senior Director of Global Sustainability Policy coordinates across business groups and directly with government affairs teams around the world to ensure consistency between our advocacy work and our climate change and sustainability strategy," indicating clear oversight and coordination mechanisms. Additionally, the Environmental, Social, and Public Policy Committee of the Microsoft Board of Directors "reviews and provides guidance to the Board and management about key environmental and social matters such as climate change and environmental sustainability," further emphasizing the involvement of responsible parties in overseeing climate-related lobbying alignment. Microsoft also articulates its approach to trade association memberships, noting that "we review these memberships annually to assess their business value and alignment with Microsoft's overall public policy agenda." Furthermore, the company has published a detailed report evaluating the alignment of its trade associations with its sustainability goals, stating, "As we make progress toward sustainability commitments, we also evaluate how our climate goals are aligned with the advocacy efforts of the trade associations we are members of." This report provides an overview of positions on eleven key climate policies held by eight organizations, highlighting areas of alignment and misalignment, and commits to addressing misalignment by "redoubling efforts to engage with the trade association to drive closer alignment in their advocacy for a more sustainable future." While the report is detailed and demonstrates strong governance processes for indirect lobbying activities, it does not explicitly mention an annual lobbying audit or describe specific monitoring mechanisms for direct lobbying activities, which would further strengthen its governance framework.
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3
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