Retail (non-fashion)

Marks & Spencer Group plc sustainability score: 46/100

46/100
Making progress+3 since last review
Joint 7th of 50 in Retail (non-fashion)

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About Marks & Spencer Group plc

Marks & Spencer Group plc is a British multinational retailer operating food, clothing, and home goods across 1,400+ stores. Founded 1884, headquartered in London, it is a FTSE 100 company with ~80,000 employees.

More about Marks & Spencer Group plc

The business model embeds significant food supply chain dependencies alongside fashion sourcing complexity.

Founded 1884Head office London, United KingdomStaff ~64,000Revenue ~£13.1BWebsite ↗

Our verdict

M&S has cut operational emissions 33% since 2016/17 but stalled in FY24/25. Supply chain decarbonisation is underway but unverified. Water and biodiversity targets lack quantification. A greenwashing complaint from Feedback stands unresolved. Near-term SBTi targets are solid; net-zero validation lapsed.

Marks & Spencer Group plc scores 46/100 (Making progress) on SINK's independent climate assessment, scored from public data only. Scores are free. Companies can never pay for anything about their own score. Last verified October 2026.

That places Marks & Spencer Group plc joint 256th of 934 companies scored, and joint 7th of 50 in Retail (non-fashion).

The ten questions

What is Marks & Spencer Group plc doing well, and where does it fall short?

Strongest on Carbon Footprint: Operations and Transparency & Accountability (7/10, 7/10). Weakest on Water Impact and Emissions Trajectory (4/10, 5/10).

What's missing

Where Marks & Spencer Group plc lost points

For each question that lost points, the evidence our public rubric looks for that we didn't find.

  • Emissions from its own operations7/10Its own emissions aren't independently verified or tracked over several years.
  • Emissions from its supply chain6/10No full value-chain map or supplier engagement programme.
  • Whether its emissions are falling5/10No evidence of a year-on-year fall in its total emissions.
  • How clean its energy is6/10Less than 90% of its energy shown to be renewable.
  • Its effect on nature5/10Its effect on nature isn't measured or independently verified.
  • How it uses materials and handles waste6/10No verified figures for reuse and recycling across the business.
  • Its effect on water4/10No measured water footprint with reduction targets.
  • Its climate targets6/10Its targets aren't validated by the Science Based Targets initiative.
  • How openly it reports7/10No annual impact report, or no pay linked to climate targets.
  • Its record on controversies7/10Points deducted for controversies or its business model. The finding is under question 10.

A score changes when the evidence does. We use new published evidence at the next rescore. Anyone can send us new evidence, free. How to send it.

The calculation

How is Marks & Spencer Group plc's SINK score calculated?

Same ten questions for every company. No private weighting.

SINK = (0.3 × Base + 0.7 × Performance) × Scale
Industry base impact
Retail (non-fashion) sector ceiling.
48 / 100
Performance score
Sum of the ten questions, each scored 0 to 10.
59 / 100
Raw score
Weighted average before scale penalty.
(0.3 × 48) + (0.7 × 59) = 55.7
Scale penalty
Multiplier based on total emissions. Bigger polluters lose more.
× 0.82
Final score
Rounded. Making progress.
46 / 100
How this score has moved

Has Marks & Spencer Group plc's score changed?

Marks & Spencer Group plc's score has moved from 43 to 46 across 2 recorded reviews, up 3 points.

0255075100434 April 2026463 October 2026
  1. 43 → 46+33 October 2026

    Aggregator-citation sweep: broker citations replaced with the primary disclosures they mirror, re-scored through the guarded pipeline under pinned code 9196601.

  2. Scored 434 April 2026

    Initial score at platform launch

Where the evidence comes from

What evidence is Marks & Spencer Group plc's score based on?

12 sources used in this assessment. All publicly available. Each row shows which of the ten questions it informed.

75% of them were published by Marks & Spencer Group plc itself; the rest come from independent sources.

[1]Self-reported
M&S TCFD Report 2025

“This year, we are reporting no change in our Scope 1 and 2 emissions.”

2025
Q1Q3Q9
View →
[2]Self-reported
M&S ESG Report 2026

“Our owned logistics fleet, including Gist, emitted 135 ktCO2e, representing just over a third of our total Scope 1 and 2 emissions.”

2026
Q1Q2Q3Q5Q7
View →
[3]Independent source
Sustainability Reports — M&S 2025 ESG Report

“Selected ESG KPIs, including emissions, energy and waste, received independent limited assurance from Deloitte LLP.”

2025
Q1Q3Q6
View →
[4]Self-reported
M&S launches RE:Spark to ignite renewable electricity adoption across its supply chain

“Enable suppliers to aggregate demand for Power Purchase Agreements (PPAs), allowing smaller suppliers to participate in multi-buyer cohorts.”

2025
Q2Q4
View →
[5]Self-reported
M&S Sustainability — Plan A Our Planet

“We are focused on electrifying, switching to renewables and improving energy efficiency in our operations.”

Ongoing
Q4Q5
View →
[6]Self-reported
M&S RCF Sustainability KPI Performance Update 2024

“% Metric tonnes of soy sourced from physically certified deforestation and conversion free supply chains... Target: 60% Performance: 71%”

2024
Q5Q6Q9
View →
[7]Self-reported
M&S Deforestation Policy

“we are working to ensure 100% of soy we use in our products is sourced from verified deforestation and conversion-free supply chains by the end of 2025”

Ongoing
Q5
View →
[8]Self-reported
M&S ESG Basis of Reporting 2026

“Where energy is purchased under a renewable tariff, an emissions factor of zero kg CO2e per kWh is applied.”

2026
Q4Q8
View →
[9]Self-reported
M&S ESG Hub

“making 100% of our packaging reusable or recyclable, cutting food waste by 50% by 2030”

Ongoing
Q6Q7
View →
[10]Self-reported
M&S Net Zero Approach

“Scope 1 and 2: reduce absolute GHG emissions 55% by FY2030 from a FY2017 base year, and 90% by FY2035.”

Ongoing
Q8
View →
[11]Independent source
Ethical Consumer — M&S Group PLC Company Profile

“The retailer uses greenwashing tactics to encourage meat and dairy consumption, such as hailing small initiatives like dairy milk in reduced plastic packaging.”

Ongoing
Q10
View →
[12]Public record
EDIE — From greenwashing scandals to regenerative agriculture pledges: EDIE's biggest stories of 2024

“Tabloids rushed to state that businesses including Marks & Spencer had 'scrapped' their net-zero targets. Most were quick to clarify that the long-term targets remained.”

2024
Q10
View →

If you believe a source has been misread or a newer version exists, submit a challenge.

For Marks & Spencer

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    Marks & Spencer Group plc: SINK sustainability score 46/100.

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Marks & Spencer Group plc in context

How does Marks & Spencer Group plc compare with other retail (non-fashion) companies?

Where Marks & Spencer Group plc sits among retail (non-fashion) peers.

Among the 50 major retail (non-fashion) brands we've scored, Marks & Spencer Group plc is tied =7th of 50, with 2 others.

=7/50
Marks & Spencer Group plc's rank
38
Industry average
18
Industry low
52
Industry high
See all 50 in Retail (non-fashion) →
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