Carbon Footprint — Operations: How does Marks & Spencer score?

M&S reports Scope 1 (~210,000t) and Scope 2 (~175,000t location-based) emissions using GHG Protocol methodology, calculated on the Sphera platform with limited assurance by Deloitte. The 2025 TCFD report confirms multi-year tracking and granular breakdown by property, fleet, and refrigerants. A 33% reduction in Scope 1+2 vs 2016/17 baseline is evidenced. Scores 7 rather than 8 because location-based Scope 2 is reported rather than market-based as primary, and the 2024/25 report notes 'no change'

Carbon Footprint — Supply Chain: How does Marks & Spencer score?

M&S reports Scope 3 emissions across its value chain, with 95% of total footprint in Scope 3 (~7m+ tonnes). The 2023 Sustainability Report reported 6.1m tonnes Scope 3. They use Manufacture 2030 and Higg Index FEM for supplier data, and have quantified that food business accounts for 58% of Scope 3 with purchased goods representing 90% of Scope 3. However, the company itself acknowledges measurement challenges, noting many supply chain reduction programmes cannot yet be seen in disclosed emissio

Emissions Trajectory: How does Marks & Spencer score?

M&S shows a 33% reduction in absolute Scope 1+2 emissions vs 2016/17 baseline, which is genuine progress. However, Scope 3 emissions — representing 95% of total — increased by 8% vs the old 2016/17 base year, and DitchCarbon reports Scope 3 rose 37% in one recent year. Total emissions across all scopes have risen with business growth; one period saw emissions up 6% while revenue grew 9%. The 2025 TCFD report states 'no change' in Scope 1+2 vs prior year. Given Scope 3 is rising while Scope 1+2 i

Energy Source: How does Marks & Spencer score?

M&S is a RE100 member with 100% renewable electricity procurement for UK and Ireland operations via green tariff. They have on-site solar at the Castle Donington distribution centre (24,272 panels, 5,000 MWh/yr) and are expanding rooftop solar PPAs to 16 additional sites. However, gas heating in stores is not fully renewable (27% bio-methane historically), and the transport fleet is only ~10% lower-emission. The international store estate and franchise operations are not covered by the same rene

Nature & Biodiversity Impact: How does Marks & Spencer score?

M&S has strong deforestation commitments: 99% RSPO certified palm oil, 83% deforestation/conversion-free soy (target 100% by 2025/26), beef sourced only from UK/ROI with DNA traceability, and Canopy Planet partnership for cellulosic fibres. They conducted a climate, biodiversity and water risk assessment across their top 50 food raw materials in 2022/23 and partner with WWF. However, Good On You states 'there's no evidence it's taking actions to protect biodiversity in its supply chain,' and Cha

Resource Use & Waste: How does Marks & Spencer score?

M&S sends zero operational waste to landfill. In the 2024 financial year, 252.2 million plastic packaging units had been removed cumulatively since 2022, exceeding the 200m target. Food waste was reduced 46% vs 2016/17 baseline (target 50% by 2030), with 79% of edible surplus redistributed. The company aims for 100% recyclable packaging by 2025/26 and targets 100% recycled polyester in clothing by the same date (achieved 69.7% in 2023/24). M&S launched a clothing repair service with SOJO and inv

Water Impact: How does Marks & Spencer score?

M&S uses a three-tiered approach to water management informed by Water Footprint Assessment, developed with WWF over 7+ years. They commissioned a water risk assessment across top 50 food raw materials in 2022/23 and are rolling out water AMR (automated meter reading) across their property estate. Supplier Exchange events included sustainable water management discussions. However, the company acknowledges it is still developing 'a robust and accurate strategy and targets' for its own operations,

Targets & Commitments: How does Marks & Spencer score?

M&S had near-term SBTi targets validated in 2022, targeting 55% absolute reduction in Scope 1+2 by 2029/30 (from 2016/17 base) and 42% Scope 3 reduction by 2030 (from updated 2022/23 base). In 2025, these were re-validated with updated FLAG guidance. However, their net-zero commitment was removed by SBTi in 2024 when 239 companies were delisted for missing deadlines. They retain near-term validated targets and have a self-set net-zero by 2040 target. The approach is reduction-first with no curre

Transparency & Accountability: How does Marks & Spencer score?

M&S publishes annual ESG reports (2023, 2024, 2025), TCFD-aligned disclosures in its Annual Report, and a sustainability-linked revolving credit facility performance update independently assured by Deloitte. Board oversight of ESG is documented, with an ESG Business Forum monitoring progress quarterly. The £850m RCF is linked to four sustainability KPIs with independent assurance. Scope 1+2 emissions data has Deloitte limited assurance. TCFD disclosure has been included since 2021/22. However, f

Controversies & Red Flags: How does Marks & Spencer score?

Starting at 8. Deductions: Oxford Street Marble Arch demolition was accused of 'greenwashing on an epic scale' by SAVE Britain's Heritage (2022), a credible heritage body — deduct 1. Feedback (2023) criticised greenwashing in promoting meat and dairy — deduct 1. Changing Markets found 88% of M&S sustainability claims wouldn't meet CMA guidelines — deduct 1. M&S clothes found in Global South textile waste dumps (documented by Good On You). SBTi net-zero commitment removed in 2024, though this aff

Marks & Spencer Sustainability Score: 43/100

Recently scored: Dentsu, Omnicom, Publicis Groupe, WPP

507 companies scored·4 score updates this week

Marks & Spencer·Retail (non-fashion)·Leeds, United Kingdom·Founded 1884·Last verified 21 April 2026

out of 100

Below expectationsPending Review

M&S reports strong Scope 1+2 reductions but Scope 3—95% of total emissions—is rising, undermining overall progress. Greenwashing allegations, SBTi net-zero delisting, and supply-chain measurement gaps expose material weaknesses in credibility and accountability.

No challenges currently filed

The calculation

Every score shows its working.

Same formula for every company. No curve. 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 10 rubric questions, scored 0–10 each.

54 / 100

Raw score

Weighted average before scale penalty.

(0.3 × 48) + (0.7 × 54) = 52.2

Scale penalty

Multiplier based on absolute emissions volume — physics-first.

× 0.82

Final score

Rounded. Below expectations.

43 / 100

The ten questions

Where Marks & Spencer is strong, and where it isn't.

Strongest on Carbon Footprint — Operations and Transparency & Accountability (7/10, 7/10). Weakest on Emissions Trajectory and Water Impact (3/10, 4/10).

Where the evidence comes from

Every document used, listed.

19 sources used in this assessment. All publicly available. Each row shows which rubric questions it informed.

[1]Self-reported

M&S TCFD Report 2025

2025

Q1Q3Q8Q9

Every score shows its working.

Where Marks & Spencer is strong, and where it isn't.

Every document used, listed.

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

Marks & Spencer's score over time.

This score is not currently being contested.

Related companies worth a look.

We'll let you know when the score moves.

Which companies moved this week, and why.