Microsoft Disclosure Gap Analysis (2022-2024)
Benchmarking Microsoft’s ESG and sustainability disclosures against global frameworks (TCFD, ISSB, CSRD, GRI).
Filter by Framework
Disclosure AreaStatusFramework(s)
Scope 1 & 2 EmissionsCompleteTCFD, GRI, ISSB, CSRD
Scope 3 Emissions (Category Detail)PartialTCFD, ISSB, CSRD
Climate Scenario AnalysisPartialTCFD, ISSB
Double Materiality AssessmentPartialCSRD
Supply Chain Human Rights AuditsPartialGRI, CSRD
Product-Level Environmental ImpactMissingCSRD, GRI
ESG-Financial Linkage (Compensation, Risk)PartialISSB, CSRD
Board ESG OversightPartialGRI, CSRD
Workforce Diversity MetricsPartialGRI, CSRD
Water ManagementPartialGRI, CSRD
Biodiversity & Land UsePartialGRI, CSRD
Data Privacy & CybersecurityPartialGRI, CSRD
Community InvestmentPartialGRI, CSRD
TopicCurrent Microsoft DisclosureBest Practice / FrameworkAnalysis & GapSource
Scope 1 & 2 EmissionsAnnual, third-party-verified reporting with year-over-year progress and clean energy procurement detail.TCFD, GRI, ISSB, CSRDMeets or exceeds all major framework requirements.2024 Environmental Sustainability Report[1][2][3]
Scope 3 Emissions (Category Detail)Aggregate Scope 3 disclosed; some breakdown by category, but not all 15 ISSB/CSRD categories.TCFD, ISSB, CSRDPartial: More granularity (e.g., by purchased goods, logistics, product use) expected under ISSB/CSRD.2024 Environmental Sustainability Report[1][2][3]
Climate Scenario AnalysisNarrative on climate risks and opportunities; limited quantitative scenario modeling and financial impact estimates.TCFD, ISSBPartial: TCFD/ISSB expect quantitative scenario analysis and financial impact estimates.Annual Report, Sustainability Report[1][2][4]
Double Materiality AssessmentMateriality assessment covers financial and some impact topics, but not a formal double materiality matrix.CSRDPartial: CSRD requires explicit double materiality (impact on company and on society/environment).ESG Report, Proxy Statement[5]
Supply Chain Human Rights AuditsSupplier Code of Conduct, audit data, but limited detail on findings/remediation and supply chain decarbonization.GRI, CSRDPartial: Leading frameworks expect more transparency on audit outcomes and corrective actions.[7]Responsible Sourcing Report, Sustainability Report[1][7]
Product-Level Environmental ImpactAggregate product carbon footprint; no product-by-product data.CSRD, GRIMissing: Product-level disclosure increasingly expected by regulators and consumers.Environmental Sustainability Report[1][3]
ESG-Financial Linkage (Compensation, Risk)Some mention of ESG in executive compensation and risk, but not quantified or detailed.ISSB, CSRDPartial: Best practice is explicit linkage and quantification in filings.Proxy Statement, Annual Report[4][5]
Board ESG OversightBoard committee oversees ESG; limited disclosure on process and outcomes.GRI, CSRDPartial: Best practice is detailed disclosure of board ESG responsibilities and decisions.Proxy Statement, ESG Report[5]
Workforce Diversity MetricsSome workforce diversity data disclosed; limited intersectional and global detail.GRI, CSRDPartial: Best practice is granular, global, and intersectional diversity reporting.Diversity & Inclusion Report
Water ManagementWater positive commitment; some project-level data, but limited site-level risk and performance disclosure.GRI, CSRDPartial: Best practice is site-level water risk, targets, and performance.[1][2]Environmental Sustainability Report[1][2]
Biodiversity & Land UseCommitment to protect more land than used; some project data, but limited quantitative impact disclosure.GRI, CSRDPartial: Best practice is disclosure of biodiversity impacts, risks, and mitigation.[1][2]Environmental Sustainability Report[1][2]
Data Privacy & CybersecurityPrivacy policy and some metrics; limited quantitative risk or incident data.GRI, CSRDPartial: Best practice is quantitative disclosure of privacy/cyber incidents and risk management.Annual Report, Privacy Policy[4]
Community InvestmentDisclosure of charitable giving and community programs; limited impact metrics.GRI, CSRDPartial: Best practice is impact measurement and alignment with SDGs.Community Engagement Report

How to Use This Disclosure Gap Dashboard

  • Click a gap status in the matrix above to highlight related topics below.
  • Use the “Filter by Framework” panel to show/hide topics by reporting standard.
  • Complete = fully meets framework; Partial = some but not all requirements; Missing = not disclosed.
  • Each row summarizes Microsoft's current disclosure, best practice, and where gaps remain versus TCFD, ISSB, CSRD, or GRI.

Microsoft (DGA)