The docs state that developing for the Azure Sphere device requires
A PC running Windows 10 Anniversary Update or later
and
Visual Studio 2017 Enterprise, Professional, or Community, version 15.7 or later
Is there a way to develop for the device on macOS?
Currently there is no VS code support for Mac OS. You will need to use Window 10 Anniversary update or later.
You can open a feature request for the Azure Sphere team to enable Mac OS support here.