Marks & Spencer Group plc sustainability score: 46/100

·Retail (non-fashion)·London, United Kingdom·Founded 1884·Last verified 3 October 2026
46
out of 100
Making progressPending Review+3 since last reviewMixed evidence· 12 src

Marks & Spencer Group plc scores 46/100 (Making progress) on SINK's independent climate assessment — scored from public data only, no company payment can change a number. Last verified October 2026.

That places Marks & Spencer Group plc joint 225th of 809 companies scored, and joint 8th of 46 in Retail (non-fashion).

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.

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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 10 rubric questions, scored 0–10 each.
59 / 100
Raw score
Weighted average before scale penalty.
(0.3 × 48) + (0.7 × 59) = 55.7
Scale penalty
Multiplier based on absolute emissions volume — physics-first.
× 0.82
Final score
Rounded. Making progress.
46 / 100
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 Nature & Biodiversity Impact (4/10, 5/10).

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 rubric questions it informed.

[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]Third-party verified
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]Third-party verified
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.

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 46 major retail (non-fashion) brands we've scored, Marks & Spencer Group plc is tied =8th of 46, with 2 others.

=8/46
Marks & Spencer Group plc's rank
38
Industry average
18
Industry low
52
Industry high
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

What's being contested

Has Marks & Spencer Group plc's score been challenged?

This score is not currently being contested.

Every challenge is published. We'd rather be corrected than wrong — that's the whole point.

No challenges submitted yet. If you have evidence that contradicts this score, you can challenge any question above — cite a public source and we'll review it.

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

Founded
1884
Headquarters
London, United Kingdom
Employees
~64,000
Annual revenue
~£13.1B
Company website ↗
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