GHG Assessment and Disclosure for Microsoft Suppliers

Microsoft Expectations: In-scope Microsoft suppliers are expected to disclose Total Company and Service-Level Accounting (SLA) greenhouse gas emissions (GHG) annually through Microsoft’s Supplier Emissions Portal. In addition, suppliers are expected to develop and implement an emissions reduction plan aligned with Microsoft’s Supplier Code of Conduct, including a 55% reduction in Microsoft-related (SLA) emissions by 2030, relative to a Microsoft-approved baseline year.

As a Microsoft Recommended Solution Provider (RSP), Protiviti supports Microsoft suppliers in fulfilling Microsoft’s sustainability expectations related to GHG emissions.

Emissions Data Collection and Validation

Protiviti supports structured activity data collection across business units and value chains using ready-to-use templates, interviews, and reconciliation procedures to improve data completeness, consistency, and traceability for both total company and service-level emissions reporting.

Scope 1, 2 and 3 Carbon Accounting

Our teams perform Scope 1, Scope 2, and Scope 3 emissions calculations aligned to Microsoft disclosure expectations, with particular focus on material Scope 3 categories and advancement beyond generic spend-based methodologies, where feasible.

Service-Level Emissions Allocation

Protiviti leverages allocation methodologies to attribute organisational emissions to Microsoft-related services, supported by transparent assumptions, calculation logic, and documentation suitable for repeatable annual reporting cycles.

Ready-to-Submit Consultant Letters

As a Microsoft Recommended Solution Provider, Protiviti prepares consultant letters aligned with Microsoft’s disclosure expectations, using Microsoft-provided templates.

Ready-to-Submit Emission Reduction Plan

Protiviti supports the development of structured emission reduction plans through identification of reduction opportunities, feasibility assessment, prioritisation, and definition of targets, initiatives, governance, and monitoring mechanisms.

Ongoing Reporting and Programme Support

Our teams provide ongoing advisory to support annual disclosure cycles, methodology updates, data process improvements, and alignment with evolving customer and regulatory sustainability expectations.

How is Protiviti different from other firms

Protiviti brings hands-on experience supporting suppliers who participate in Microsoft’s supplier emissions programme.

We use a repeatable, defensible methodology with clear allocation logic helping you explain not just the results, but how you arrived at them.

Just as importantly, we apply strong documentation discipline, providing evidence-pack-backed outputs and ready-to-upload deliverables that align to Microsoft expectations.

By deploying a hub-and-spoke delivery model, we combine local engagement and centralised analytics, ensuring consistency and connectedness across regions and business units especially useful for suppliers’ global operations.

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Frequently asked questions

What are Greenhouse Gases (GHG) and why measure them?

Greenhouse gases (GHG) are gases like carbon dioxide, methane, and nitrous oxide that trap heat in Earth’s atmosphere, causing global warming. We measure them to understand our impact, meet regulations, and achieve reduction targets, thereby supporting actions that protect climate, health, economies and ecosystems globally.

What are Scope 1, 2, and 3 emissions?

Scope 1 emissions arise from emission sources directly owned or controlled by the reporting company. Scope 2 emissions arise due to production of energy purchased by company. Scope 3 emissions include all other indirect sources across the upstream and downstream value chain.

What are Microsoft’s expectations of its suppliers around GHG emissions disclosure and reduction?

Microsoft has established sustainability expectations for suppliers under its Supplier Code of Conduct, including:

Disclose Scope 1, 2, and 3 GHG emissions annually for total company as well as emissions attributed to goods and services delivered to Microsoft (also called as service-level accounting or SLA emissions)
Provide and achieve plans to reduce absolute SLA emissions by a minimum of 55% by 2030 compared to 2019 or alternative approved baseline year
Transition to 100% carbon-free electricity for their Microsoft delivered goods and services and target utilising sustainable Aviation Fuel (SAF), where possible, for Microsoft business-related airline travel by 2030

How long would it take to compute total and SLA emissions?

Typical turnaround depends on data readiness. Many suppliers complete an initial Total + SLA submission pack in 3–6 weeks; faster timelines may be possible for high-readiness datasets.

What data will Protiviti ask for?

We typically request energy/fuel use, logistics data, procurement spend/activity for key categories, headcount/site lists, and service volume units required for SLA allocation.

Can Protiviti help if we have incomplete data?

Yes. We help design a practical data collection plan, apply screening/estimation where appropriate, and document the approach transparently.

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GHG Emissions Disclosure and Service-Level Accounting (SLA) Support for Microsoft Suppliers

Protiviti’s Role as a Recommended Solution Provider