抄録
In this paper, we focused on Microsoft Corporation, one of the earliest adopters of
internal carbon pricing, to review the company's decarbonization efforts and analyze the
status of its GHG emissions. Since adopting a carbon-neutral policy in FY 2013, the
company has stepped up its efforts to decarbonize and has recently set a goal of becoming
carbon-negative by 2030. As a mechanism to support these efforts, the company has been
using an internal carbon fee model. This has allowed the company to fund company-wide
decarbonization projects while encouraging individual divisions to decarbonize. The
results of these decarbonization efforts were analyzed using the concept of decoupling.
The results showed that the company achieved decoupling by increasing sales while
reducing GHG emissions, while at the same time increasing the operating margin by
reducing cost of sales and operating expenses. The key to the future will be reducing the
company's scope 3 emissions and establishing technology to remove carbon dioxide from
the atmosphere.
