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  • Overall approach
    7/12
    • Overarching commitment on deforestation
      3/4
      Zero deforestation/Deforestation-free commitment or, for timber, pulp & paper companies only, commitment to well implemented harvest and no deforestation of HCV & HCS areas
      3/4
      Our highest priority is to ensure that through our sourcing:Wood is legally harvestedForests with High Conservation Values (HCV) are protectedPlantations from natural woodland are avoidedThe traditional and civil rights of people and communities are upheld All our suppliers are required to comply with our Global Sourcing Principles and acknowledge the right of indigenous people and rural communities to give or withhold their Free Prior and Informed Consent (FPIC) before new logging rights are allocated or plantations are developed. We recognise the unique social and environmental value of Intact Forest Landscapes and support activities designed to protect and enhance these areas.
    • Signatory to an initiative tackling deforestation
      1/1
      Yes
      1/1
      Which initiatives?: New York Declaration on Forests; Cerrado Manifesto Statement of Support; Tropical Forest Alliance 2020 partner; UN Global Compact; WWF Global Forest & Trade Network
      Marks & Spencer are a signatory to the New York Declaration on Forests, tropical forest alliance 2020, supporter of the Cerrado Manifesto, and UN Global Compact and the WWF Global Forest & Trade Network
    • Awareness of the value of forests
      1/1
      Yes
      1/1
      "Forests constitute the world’s largest and most important ecosystems, and contain the largest reservoir of plants and animals on land. Rainforests store the most carbon by area, are of most value to disadvantaged communities, and contain greater biodiversity than almost any other type of forest. Yet these are the forests mankind is depleting most rapidly year on year, as the result of illegal or badly managed logging and land conversion for agriculture, including the cultivation of soy, palm oil and cattle... M&S recognises commodity agriculture as a major contributor to forest loss, with an estimated 50% of tropical forest loss being associated with palm oil, soy and wood-pulp plantation development and cattle ranching. "
    • Deforestation as a business risk
      1/1
      Yes
      1/1
      Does the company recognise the risk as financial, operational, competition, reputational, or other? Please detail.: Reputational
      "CORPORATE COMPLIANCE &RESPONSIBILITY: A failure to deliver against our legal, regulatory, social and environmental commitments would undermine our reputation as a responsible retailer, may result in legal exposure or regulatory sanctions, and could negatively impact our ability to operate and/or remain relevant to our customers."
    • High-level management of deforestion
      1/1
      Yes
      1/1
      "In December 2020, a new Board sub-committee on Environmental, Social & Governance (ESG) was established, chaired by Non-Executive Director Tamara Ingram, to provide a focus and oversight of our ESG strategies across the business, and to make sure we keep it at the very heart of our customer proposition."
    • Executive compensation linked to deforestation
    • Target to reduce emissions from land-use change
      0/2
    • Reporting on emissions from land-use change
      0/2
    • Disclosure of conservation activity
    • Disclosure of reforestation activity
    • Target to reduce emissions in scope 1/2
      Yes
      0/0
      Type of climate target: Net-zero emissions

      What is the target date for the company to achieve their climate target?: 2035
      "Our ambition is to become net zero across Scope 1 and 2 emissions – our own operations – by 2035. This encompasses carbon emissions from our stores, our transport network, and our logistics. " 
  • Commodity score
    41/88
    • Leather
      33/88
      • Commitment Strength
        8/20
        • Commitment to protect priority forests
          9/11
          • Commitment details
            Zero-gross deforestation
            5.3/8
            Commitment to protect priority forests
            Zero-gross deforestation
            5.3/8
            "All Leather must be procured from routes that do not contribute to deforestation". 
          • Commitment applies to all regions, suppliers and operation
            Yes
            2/2
            Commitment applies to all regions, suppliers and operation
            Yes
            2/2
            If no, what is excluded?: Location
            M&S does not exclude leather from such regions but requires suppliers to demonstrate how they exclude cattle reared in the Amazon biome from their supply chains.
          • Target date
            Current/achieved
            1/1
            Target date
            Current/achieved
            1/1
            "All Leather must be procured from routes that do not contribute to deforestation".
          • Interim target date
            NA (target date current or achieved or 2022)
            0.5/0.5
            Interim target date
            NA (target date current or achieved or 2022)
            0.5/0.5
            "All Leather must be procured from routes that do not contribute to deforestation".
        • Commitment to a traceable supply chain
          0/9
          • Commitment details
            No traceability commitment
            0/5.3
          • Commitment applies to all regions, suppliers and operation
            No
            0/2
          • Target date
            No target date
            0/1
          • Interim target date
            No
            0/0.5
      • Social Considerations
        14/18
        • Labour rights in the supply chain
          Yes
          4/4
          Labour rights in the supply chain
          Yes
          4/4
          Details of commitment: ILO; UNGP; UN Declaration for HR; Discrimination; Forced labour; Child labour; Freedom of association

          Other workers' rights commitments: Living wage; Only work legal working hours; Guaranteed safe and healthy workspaces; Free from abusive practices/undue disciplinary procedures
          "Each supplier must strive to comply at a minimum with the following standards and apply the following processes. They do not preclude adopting higher standards or more stringent processes. [...] ILO [...] UNGP [...] UN Declaration for HR [...] Discrimination [...] Forced Labour [...] Child Labour [...] Freedom of association"
        • Inclusion of small-scale farmers
          No
          0/4
        • Gender equality in the supply chain
          Commitment to address the inclusion of women and ensure equality in commodity supply chains
          4/4
          Gender equality in the supply chain
          Commitment to address the inclusion of women and ensure equality in commodity supply chains
          4/4
          "Suppliers must not discriminate against any worker based on race, colour, age, gender, sexual orientation, ethnicity, disability, religion, political affiliation, union membership, national origin, or marital status in hiring and employment practices such as applications for employment, promotions, rewards, access to training, job assignments, wages, benefits, discipline, and termination. Suppliers must not require a pregnancy test or discriminate against pregnant workers except where required by applicable laws or regulations or prudent for workplace safety... Suppliers should have an equal opportunity employment policy that promotes gender equity in employment practices, and states maternity leave provision and support for child care where appropriate."; "By 2019, we will help advance women’s human rights and combat gender discrimination by launching programmes and initiatives that promote gender equality and women’s empowerment in our business and supply chains."
        • Commitment to remediation
          Yes
          2/2
          Commitment to remediation
          Yes
          2/2
          "Having established risk, we conduct due diligence within our supply chains and operations to understand whether there is evidence of Modern Slavery issues, and whether there are enough controls in place. All new and existing direct suppliers to Food and Clothing & Home are required to have ethical audits, conducted by third parties. If issues are identified, appropriate investigative and remedial actions are taken"
        • Commitment to ensure Free, Prior and Informed Consent
          Yes, the company commits to securing FPIC prior to acquiring new interests, developments, or expansions
          4/4
          Commitment to ensure Free, Prior and Informed Consent
          Yes, the company commits to securing FPIC prior to acquiring new interests, developments, or expansions
          4/4
          "All our suppliers are required to comply with our Global Sourcing Principles and acknowledge the right of indigenous people and rural communities to give or withhold their Free Prior and Informed Consent (FPIC) before new logging rights are allocated or plantations are developed. We recognise the unique social and environmental value of Intact Forest Landscapes and support activities designed to protect and enhance these areas."
        • Commitment to resolve land conflicts
          No
      • Reporting and Implementation
        10/50
        • Reporting against commitments
          0/3
          • Commitment to protect priority forests
            No
            0/2.5
          • Commitment to a traceable supply chain
            No
            0/2.5
        • Reporting is independently verified
          0/2
          • Commitment to protect priority forests
            No
            0/1.5
          • Commitment to a traceable supply chain
            No
            0/1.5
        • Suppliers aligned with deforestation commitments across supply chain
          No
          0/2
        • Deforestation cut off date
          No
          0/2
        • Collaborative actions
          Yes
          2/2
          Collaborative actions
          Yes
          2/2
          What initiatives does the company participate in?: Leather Working Group

          What is the nature of that participation?: Attending & contributing to meetings; Providing support/advice/experience/expertise
          "We’re collaborating with many partners to help protect the world’s forests. We’re working with the Forest Stewardship Council (FSC), Rainforest Alliance, Greenpeace and WWF, to improve our own standards and argue the case for a more sustainable approach sustainable forestry and wood sourcing. We’re partnering with Strategic Environmental Consulting to improve our assessment and reporting approach. And we’re working with Canopy, to improve the sustainable sourcing of wood-based fabrics.Through the Consumer Goods Forum we’re engaging in global efforts to tackle deforestation, and we’re collaborating with the Roundtable for Sustainable Palm Oil (RSPO), the Round Table on Responsible Soy (RTRS), and the Leather Working Group, in support of our goal to remove commodity-driven deforestation." 
        • Risk assessments for forest risk
          No
          0/2
        • Operations assessed to comply with law
          Yes
          2/2
          Operations assessed to comply with law
          Yes
          2/2
          "We ensure that all production sites are visited and assessed regularly and that we provide advice and feedback on improvements. We will facilitate assessment methods that focus on underlying issues. We may commission third parties to audit and inspect production sites... suppliers must comply with all relevant local and national laws and regulations. Unless there is conflict between national law and any supplier obligation in these Principles, the supplier must adhere to the standard that promotes the higher level of protection for workers, communities and other rights holders."
        • Accessible grievance mechanism
          Yes, publicly accessible grievance mechanism
          2/4
          Accessible grievance mechanism
          Yes, publicly accessible grievance mechanism
          2/4
          "Concerns may also be reported via an independent and external facility. This facility is managed by Safecall and reporting can be done online in multiple languages via Safecall’s secure web reporting facility: https://www.safecall.co.uk/report. The complaint can be submitted in the individual’s or organisation’s own language. We endeavour to acknowledge receipt of all emails received into this mailbox within 2 working days (5 working days if in a language other than English)."
        • Report volumes of commodity
          No reporting
          0/2
        • Report verified volumes of commodity
          No disclosure
          0/6
        • Upstream: Monitor compliance with human rights
          No
          0/4
        • Downstream: Publishing supplier lists
          No
          0/4
        • Downstream: Monitor compliance in supply chain
          Yes, for its suppliers
          3/4
          Downstream: Monitor compliance in supply chain
          Yes, for its suppliers
          3/4
          Details of monitoring: Using internal monitoring and verification systems; Using third party verification

          How frequently is compliance assessed?: not specified

          What percentage of the company's supply chain volume does that represent?: 0 not specified
          "At the very least, suppliers must comply with all local and national environmental regulations and completed a supply chain risk assessment to understand their impact on the environment. In addition, they must meet all relevant Marks & Spencer standards relating to the environment...We ensure that all production sites are visited and assessed regularly and that we provide advice and feedback on improvements. We will facilitate assessment methods that focus on underlying issues. We may commission third parties to audit and inspect production sites."
        • Downstream: Reporting hectares of deforestation
          No
          0/4
        • Downstream: Engagement with non-compliant suppliers
          Engage with suppliers but with no time-bound threat of exclusion
          1/2
          Downstream: Engagement with non-compliant suppliers
          Engage with suppliers but with no time-bound threat of exclusion
          1/2
          Does the company engage non-compliant indirect suppliers in order to address and remedy non-compliance?: No
          "At the very least, suppliers must meet all relevant local and national regulations and have completed a supply chain risk assessment to understand their impact on the environment. In addition, we expect them to meet all the relevant Marks & Spencer standards relating to the environment [...] We will provide guidance to suppliers to help them understand our requirements and to implement policies and procedures to enable them to comply with our standards [...] We provide suppliers with practical support, advice and assistance so that they develop their own policies and processes to enable them to implement high standards [...] Should suppliers consistently fail to live up to these standards and be unwilling to institute improvements or prepared to make appropriate changes, we will take action, which may involve cancelling contracts and ceasing to trade."
        • Downstream: Disclosure of non-compliant suppliers
          No disclosure
          0/2
    • Palm oil
      50/88
      • Commitment Strength
        12/20
        • Commitment to protect priority forests
          6/8
          • Commitment details
            Zero-gross deforestation
            4/6
            Commitment to protect priority forests
            Zero-gross deforestation
            4/6
            "To ensure we don’t contribute to deforestation we are committed to sourcing palm oil sustainably, for which we set out our minimum standards in our M&S Palm Oil Policy. In 2020, 100% of the palm oil used in M&S products was Roundtable on Sustainable Palm Oil (RSPO) certified."
          • Commitment applies to all regions, suppliers and operation
            Yes
            1.3/1.3
            Commitment applies to all regions, suppliers and operation
            Yes
            1.3/1.3
            "To ensure we don’t contribute to deforestation we are committed to sourcing palm oil sustainably, for which we set out our minimum standards in our M&S Palm Oil Policy. In 2020, 100% of the palm oil used in M&S products was Roundtable on Sustainable Palm Oil (RSPO) certified."
          • Target date
            Past target date, not updated or not achieved
            0/0.7
            Target date
            Past target date, not updated or not achieved
            0/0.7
            "To ensure we don’t contribute to deforestation we are committed to sourcing palm oil sustainably, for which we set out our minimum standards in our M&S Palm Oil Policy. In 2020, 100% of the palm oil used in M&S products was Roundtable on Sustainable Palm Oil (RSPO) certified."
          • Interim target date
            NA (target date current or achieved or 2022)
            0.3/0.3
            Interim target date
            NA (target date current or achieved or 2022)
            0.3/0.3
            "To ensure we don’t contribute to deforestation we are committed to sourcing palm oil sustainably, for which we set out our minimum standards in our M&S Palm Oil Policy. In 2020, 100% of the palm oil used in M&S products was Roundtable on Sustainable Palm Oil (RSPO) certified."
        • Commitment to protect High Carbon Stock areas and/or peatlands
          5/5
          • Commitment details
            Yes
            3/3
            Commitment to protect High Carbon Stock areas and/or peatlands
            Yes
            3/3
            Type of commitment: HCS; Peat
            "We committed to ensuring that 100% of our palm oil would be from responsible sources by 2020...All palm oil must be:RSPO certified with supply chain certification to final ingredient or product manufacturer; andPurchased from First Importers of palm oil who meet the following standards:Not contribute to clearance of high carbon stock (HCS) forestsNot contribute to peatland expansion (regardless of depth), and use best management practices for existing plantations on peatBe traceable from refinery to extraction mill and from validated Fresh Fruit Bunches (FFB) sourcesProtect human rights in line with M&S Global Sourcing Principles"
          • Commitment applies to all regions, suppliers and operation
            Yes
            1.3/1.3
            Commitment applies to all regions, suppliers and operation
            Yes
            1.3/1.3
            "We committed to ensuring that 100% of our palm oil would be from responsible sources by 2020...All palm oil must be:RSPO certified with supply chain certification to final ingredient or product manufacturer; andPurchased from First Importers of palm oil who meet the following standards:Not contribute to clearance of high carbon stock (HCS) forestsNot contribute to peatland expansion (regardless of depth), and use best management practices for existing plantations on peatBe traceable from refinery to extraction mill and from validated Fresh Fruit Bunches (FFB) sourcesProtect human rights in line with M&S Global Sourcing Principles...M&S uses around 5,500 tonnes of palm oil, which is less than 0.01% of the World's crop. In 2020, all palm oil used in M&S products met the RSPO standard.Currently all of our palm oil is approximately 75% segregated, 25% mass balanced and <1% covered by RSPO credits. See our M&S Foods Palm Oil Policy for more details."
          • Target date
            Current/achieved
            0.7/0.7
            Target date
            Current/achieved
            0.7/0.7
            "We committed to ensuring that 100% of our palm oil would be from responsible sources by 2020...All palm oil must be:RSPO certified with supply chain certification to final ingredient or product manufacturer; and Purchased from First Importers of palm oil who meet the following standards: Not contribute to clearance of high carbon stock (HCS) forestsNot contribute to peatland expansion (regardless of depth), and use best management practices for existing plantations on peatBe traceable from refinery to extraction mill and from validated Fresh Fruit Bunches (FFB) sourcesProtect human rights in line with M&S Global Sourcing Principles...M&S uses around 5,500 tonnes of palm oil, which is less than 0.01% of the World's crop. In 2020, all palm oil used in M&S products met the RSPO standard. Currently all of our palm oil is approximately 75% segregated, 25% mass balanced and <1% covered by RSPO credits. See our M&S Foods Palm Oil Policy for more details."
          • Interim target date
            Yes
            0.3/0.3
            Interim target date
            Yes
            0.3/0.3
            What date is given for the interim milestone(s)?: current
            "We committed to ensuring that 100% of our palm oil would be from responsible sources by 2020...All palm oil must be:RSPO certified with supply chain certification to final ingredient or product manufacturer; andPurchased from First Importers of palm oil who meet the following standards:Not contribute to clearance of high carbon stock (HCS) forestsNot contribute to peatland expansion (regardless of depth), and use best management practices for existing plantations on peatBe traceable from refinery to extraction mill and from validated Fresh Fruit Bunches (FFB) sourcesProtect human rights in line with M&S Global Sourcing Principles...M&S uses around 5,500 tonnes of palm oil, which is less than 0.01% of the World's crop. In 2020, all palm oil used in M&S products met the RSPO standard. Currently all of our palm oil is approximately 75% segregated, 25% mass balanced and <1% covered by RSPO credits. See our M&S Foods Palm Oil Policy for more details."
        • Commitment to a traceable supply chain
          1/6
          • Commitment details
            Downstream company, traces to Importer, checks compliance
            0/4
            Commitment to a traceable supply chain
            Downstream company, traces to Importer, checks compliance
            0/4
            "All palm oil must be: RSPO certified with supply chain certification to final ingredient or product manufacturer...Our aim is to trace our supply chains to First Importers (the companies importing the palm oil from palm growing countries into Europe). "
          • Commitment applies to all regions, suppliers and operation
            Yes
            1.3/1.3
            Commitment applies to all regions, suppliers and operation
            Yes
            1.3/1.3
            What is the rationale for any exclusions?: Not applicable
            "All palm oil must be: RSPO certified with supply chain certification to final ingredient or product manufacturer...Our aim is to trace our supply chains to First Importers (the companies importing the palm oil from palm growing countries into Europe)."
          • Target date
            No target date
            0/0.7
            Target date
            No target date
            0/0.7
            "All palm oil must be: RSPO certified with supply chain certification to final ingredient or product manufacturer...Our aim is to trace our supply chains to First Importers (the companies importing the palm oil from palm growing countries into Europe). "
          • Interim target date
            No
            0/0.3
      • Social Considerations
        14/18
        • Labour rights in the supply chain
          Yes
          4/4
          Labour rights in the supply chain
          Yes
          4/4
          Details of commitment: ILO; UNGP; UN Declaration for HR; Discrimination; Forced labour; Child labour; Freedom of association

          Other workers' rights commitments: Living wage; Only work legal working hours; Guaranteed safe and healthy workspaces; Free from abusive practices/undue disciplinary procedures
          "Each supplier must strive to comply at a minimum with the following standards and apply the following processes. They do not preclude adopting higher standards or more stringent processes. [...] ILO [...] UNGP [...] UN Declaration for HR [...] Discrimination [...] Forced Labour [...] Child Labour [...] Freedom of association"
        • Inclusion of small-scale farmers
          No
          0/4
        • Gender equality in the supply chain
          Commitment to address the inclusion of women and ensure equality in commodity supply chains
          4/4
          Gender equality in the supply chain
          Commitment to address the inclusion of women and ensure equality in commodity supply chains
          4/4
          "Suppliers must not discriminate against any worker based on race, colour, age, gender, sexual orientation, ethnicity, disability, religion, political affiliation, union membership, national origin, or marital status in hiring and employment practices such as applications for employment, promotions, rewards, access to training, job assignments, wages, benefits, discipline, and termination. Suppliers must not require a pregnancy test or discriminate against pregnant workers except where required by applicable laws or regulations or prudent for workplace safety... Suppliers should have an equal opportunity employment policy that promotes gender equity in employment practices, and states maternity leave provision and support for child care where appropriate."; "By 2019, we will help advance women’s human rights and combat gender discrimination by launching programmes and initiatives that promote gender equality and women’s empowerment in our business and supply chains. "
        • Commitment to remediation
          Yes
          2/2
          Commitment to remediation
          Yes
          2/2
          Type of harm covered: Social harm
          "Having established risk, we conduct due diligence within our supply chains and operations to understand whether there is evidence of Modern Slavery issues, and whether there are enough controls in place. All new and existing direct suppliers to Food and Clothing & Home are required to have ethical audits, conducted by third parties. If issues are identified, appropriate investigative and remedial actions are taken"
        • Commitment to ensure Free, Prior and Informed Consent
          Yes, the company commits to securing FPIC prior to acquiring new interests, developments, or expansions
          4/4
          Commitment to ensure Free, Prior and Informed Consent
          Yes, the company commits to securing FPIC prior to acquiring new interests, developments, or expansions
          4/4
          "All our suppliers are required to comply with our Global Sourcing Principles and acknowledge the right of indigenous people and rural communities to give or withhold their Free Prior and Informed Consent (FPIC) before new logging rights are allocated or plantations are developed. We recognise the unique social and environmental value of Intact Forest Landscapes and support activities designed to protect and enhance these areas."
        • Commitment to resolve land conflicts
          No
      • Reporting and Implementation
        23/50
        • Reporting against commitments
          2/2
          • Commitment to protect priority forests
            Yes, for all commodity exposure
            1.7/1.7
            Commitment to protect priority forests
            Yes, for all commodity exposure
            1.7/1.7
            "In 2020, 100% of the palm oil used in M&S products was Roundtable on Sustainable Palm Oil (RSPO) certified... This year we have been active members of the Palm Oil Transparency Coalition and are working to transition palm oil in M&S food products from mass balance to segregated status. In 2020, 75% of the palm oil used in M&S products was RSPO Segregated and 25% Mass Balance. Though our goal was to reach 100% RSPO Segregated status, the availability of segregated palm oil derivatives and fractions continues to be a challenge in our non-food supply chain. To reach our target, we are continuing to work with suppliers and peers to increase the demand for RSPO segregated status and will provide a further update in our 2021/22 report."
          • Commitment to protect High Carbon Stock areas and/or peatlands
            Yes, for all commodity exposure
            1.7/1.7
            Commitment to protect High Carbon Stock areas and/or peatlands
            Yes, for all commodity exposure
            1.7/1.7
            "We committed to ensuring that 100% of our palm oil would be from responsible sources by 2020...All palm oil must be:RSPO certified with supply chain certification to final ingredient or product manufacturer; andPurchased from First Importers of palm oil who meet the following standards:Not contribute to clearance of high carbon stock (HCS) forestsNot contribute to peatland expansion (regardless of depth), and use best management practices for existing plantations on peatBe traceable from refinery to extraction mill and from validated Fresh Fruit Bunches (FFB) sources Protect human rights in line with M&S Global Sourcing Principles...M&S uses around 5,500 tonnes of palm oil, which is less than 0.01% of the World's crop. In 2020, all palm oil used in M&S products met the RSPO standard. Currently all of our palm oil is approximately 75% segregated, 25% mass balanced and <1% covered by RSPO credits. See our M&S Foods Palm Oil Policy for more details."
          • Commitment to a traceable supply chain
            No
            0/1.7
        • Reporting is independently verified
          1/1
          • Commitment to protect priority forests
            Yes, using a third-party verification scheme or certification scheme.
            1/1
            Commitment to protect priority forests
            Yes, using a third-party verification scheme or certification scheme.
            1/1
            Which processes or groups does the company use for third party verification?: RSPO

            Which tools, approaches, third-party verification, including certification, schemes are used?: Third party verification
            "In 2020, 100% of the palm oil used in M&S products was Roundtable on Sustainable Palm Oil (RSPO) certified... This year we have been active members of the Palm Oil Transparency Coalition and are working to transition palm oil in M&S food products from mass balance to segregated status. In 2020, 75% of the palm oil used in M&S products was RSPO Segregated and 25% Mass Balance. Though our goal was to reach 100% RSPO Segregated status, the availability of segregated palm oil derivatives and fractions continues to be a challenge in our non-food supply chain. To reach our target, we are continuing to work with suppliers and peers to increase the demand for RSPO segregated status and will provide a further update in our 2021/22 report."
          • Commitment to protect High Carbon Stock areas and/or peatlands
            Yes, using a third-party verification scheme or certification scheme.
            1/1
            Commitment to protect High Carbon Stock areas and/or peatlands
            Yes, using a third-party verification scheme or certification scheme.
            1/1
            Which processes or groups does the company use for third party verification?: RSPO

            Which tools, approaches, third-party verification, including certification, schemes are used?: RSPO
            "We committed to ensuring that 100% of our palm oil would be from responsible sources by 2020...All palm oil must be:RSPO certified with supply chain certification to final ingredient or product manufacturer; andPurchased from First Importers of palm oil who meet the following standards:Not contribute to clearance of high carbon stock (HCS) forestsNot contribute to peatland expansion (regardless of depth), and use best management practices for existing plantations on peatBe traceable from refinery to extraction mill and from validated Fresh Fruit Bunches (FFB) sources Protect human rights in line with M&S Global Sourcing Principles...M&S uses around 5,500 tonnes of palm oil, which is less than 0.01% of the World's crop. In 2020, all palm oil used in M&S products met the RSPO standard. Currently all of our palm oil is approximately 75% segregated, 25% mass balanced and <1% covered by RSPO credits. See our M&S Foods Palm Oil Policy for more details."
          • Commitment to a traceable supply chain
            No
            0/1
        • Suppliers aligned with deforestation commitments across supply chain
          No
          0/2
        • Deforestation cut off date
          No
          0/2
        • Collaborative actions
          Yes
          2/2
          Collaborative actions
          Yes
          2/2
          What initiatives does the company participate in?: The Retail Palm Oil Group (RPOG),the Palm Oil Transparency Coalition (POTC), RSPO

          What is the nature of that participation?: Attending & contributing to meetings; Providing support/advice/experience/expertise
          "The Retail Palm Oil Group (RPOG) is a non-competitive coalition of Retail Companies with a common aim of promoting the adoption of sustainable palm oil. Currently the Group’s members trade in every continent, although there is a predominance of companies with head offices based in Europe. M&S is not a formal member of this Group due to RSPO rules that prohibit any Board member having dual representation, however we participate informally but actively in all RPOG forums and discussions...M&S helped form the Palm Oil Transparency Coalition (POTC) to develop approaches to manage issues not covered by the current RSPO standard and enable retailers to hold palm oil importers to account...Between 2010 and 2018, M&S also sat on the Board of Governors of the RSPO. As members we continue to participate to ensure RSPO evolves to meet the needs of our customers and other stakeholders."
        • Risk assessments for forest risk
          No
          0/2
        • Operations assessed to comply with law
          Yes
          2/2
          Operations assessed to comply with law
          Yes
          2/2
          "We ensure that all production sites are visited and assessed regularly and that we provide advice and feedback on improvements. We will facilitate assessment methods that focus on underlying issues. We may commission third parties to audit and inspect production sites... suppliers must comply with all relevant local and national laws and regulations. Unless there is conflict between national law and any supplier obligation in these Principles, the supplier must adhere to the standard that promotes the higher level of protection for workers, communities and other rights holders."
        • Accessible grievance mechanism
          Yes, publicly accessible grievance mechanism
          2/4
          Accessible grievance mechanism
          Yes, publicly accessible grievance mechanism
          2/4
          Which issues does the grievance mechanism cover?: Social; Environmental
          "Concerns may also be reported via an independent and external facility. This facility is managed by Safecall and reporting can be done online in multiple languages via Safecall’s secure web reporting facility: https://www.safecall.co.uk/report. The complaint can be submitted in the individual’s or organisation’s own language. We endeavour to acknowledge receipt of all emails received into this mailbox within 2 working days (5 working days if in a language other than English)."
        • Report volumes of commodity
          Reporting total volume
          2/2
          Report volumes of commodity
          Reporting total volume
          2/2
          Total/partial volume reported: 5469 tons
          In their 2020 ACOP Report, M&S disclose total volume of palm oil as 5469 tons of which 5469 tons are RSPO certified. 
        • Report verified volumes of commodity
          100%
          6/6
          Report verified volumes of commodity
          100%
          6/6
          What is the compliant volume?: 100%

          For what percent of the company's supply volume is third-party verification of performance relative to commitments conducted?: 100%

          What third-party verification is used?: RSPO

          What is the certified volume?: 5469 tons
          In their 2020 ACOP Report, M&S disclose total volume of palm oil as 5469 tons of which 5469 tons are RSPO certified. 
        • Upstream: Monitor compliance with human rights
          No
          0/4
        • Downstream: Publishing supplier lists
          No
          0/4
        • Downstream: Monitor compliance in supply chain
          Yes, for its suppliers
          3/4
          Downstream: Monitor compliance in supply chain
          Yes, for its suppliers
          3/4
          Details of monitoring: Using internal monitoring and verification systems

          What percentage of the company's supply chain volume does that represent?: 0 not specified

          How frequently is compliance assessed?: Not specified
          "At the very least, suppliers must comply with all local and national environmental regulations and completed a supply chain risk assessment to understand their impact on the environment. In addition, they must meet all relevant Marks & Spencer standards relating to the environment."
        • Downstream: Reporting hectares of deforestation
          No
          0/4
        • Downstream: Engagement with non-compliant suppliers
          Engage with suppliers but with no time-bound threat of exclusion
          1/2
          Downstream: Engagement with non-compliant suppliers
          Engage with suppliers but with no time-bound threat of exclusion
          1/2
          Does the company engage non-compliant indirect suppliers in order to address and remedy non-compliance?: No
          "At the very least, suppliers must meet all relevant local and national regulations and have completed a supply chain risk assessment to understand their impact on the environment. In addition, we expect them to meet all the relevant Marks & Spencer standards relating to the environment [...] We will provide guidance to suppliers to help them understand our requirements and to implement policies and procedures to enable them to comply with our standards [...] We provide suppliers with practical support, advice and assistance so that they develop their own policies and processes to enable them to implement high standards [...] Should suppliers consistently fail to live up to these standards and be unwilling to institute improvements or prepared to make appropriate changes, we will take action, which may involve cancelling contracts and ceasing to trade."
        • Downstream: Disclosure of non-compliant suppliers
          No disclosure
          0/2
    • Pulp & Paper
      44/88
      • Commitment Strength
        10/20
        • Commitment to protect priority forests
          4/8
          • Commitment details
            Protects priority forests (including High Conservation Value)
            2/6
            Commitment to protect priority forests
            Protects priority forests (including High Conservation Value)
            2/6
            Which certification schemes are used?: FSC
            "We want all of our palm, soy, cattle, wood and wood-derived materials to come from the most sustainable sources and ensure that the fabrics we use in clothes and home products don't come from ancient and endangered forests..." "wood in products and packaging must come from forests and plantations which meet M &S forest and plantation standards; wood is legally harvested;forests with high conservation values are protected;meet at least one  of the following...FSC...FSC recycled...contains at least 50% reused or recycled content"
          • Commitment applies to all regions, suppliers and operation
            Yes
            1.3/1.3
            Commitment applies to all regions, suppliers and operation
            Yes
            1.3/1.3
            "This policy applies to all M&S brand products and packaging and all items procured for own business use within our sphere of influence that contain any wood, wood derived materials or paper and pulp". 
          • Target date
            Current/achieved
            0.7/0.7
            Target date
            Current/achieved
            0.7/0.7
            "We want all of our palm, soy, cattle, wood and wood-derived materials to come from the most sustainable sources and ensure that the fabrics we use in clothes and home products don't come from ancient and endangered forests..." "wood in products and packaging must come from forests and plantations which meet M &S forest and plantation standards; wood is legally harvested;forests with high conservation values are protected;meet at least one  of the following...FSC...FSC recycled...contains at least 50% reused or recycled content"
          • Interim target date
            NA (target date current or achieved or 2022)
            0.3/0.3
            Interim target date
            NA (target date current or achieved or 2022)
            0.3/0.3
            "We want all of our palm, soy, cattle, wood and wood-derived materials to come from the most sustainable sources and ensure that the fabrics we use in clothes and home products don't come from ancient and endangered forests..." "wood in products and packaging must come from forests and plantations which meet M &S forest and plantation standards; wood is legally harvested;forests with high conservation values are protected;meet at least one  of the following...FSC...FSC recycled...contains at least 50% reused or recycled content"
        • Commitment to reduce use of virgin wood fibre
          5/5
          • Commitment details
            Yes
            3/3
            Commitment to reduce use of virgin wood fibre
            Yes
            3/3
            Type of commitment: Recycled content
            "M&S has made a public commitment to only source wood that is FSC certified, recycled or otherwise protects forests and communities. This reflects M&S desire to promote sustainable forest management within transparent wood and pulp supply chains, whilst encouraging the use of recycled and reclaimed wood. Cartonboard and Paper based packaging must be virgin FSC Chain of Custody Certified, or where approved by the M&S Packaging Team, recycled content of at least 50% recycled content for non direct-food applications."
          • Commitment applies to all regions, suppliers and operation
            Yes
            1.3/1.3
            Commitment applies to all regions, suppliers and operation
            Yes
            1.3/1.3
            "This policy applies to all M&S brand products and packaging and all items procured for own business use within our sphere of influence that contain any wood, wood derived materials or paper and pulp". 
          • Target date
            Current/achieved
            0.7/0.7
            Target date
            Current/achieved
            0.7/0.7
            "M&S has made a public commitment to only source wood that is FSC certified, recycled or otherwise protects forests and communities. This reflects M&S desire to promote sustainable forest management within transparent wood and pulp supply chains, whilst encouraging the use of recycled and reclaimed wood. Cartonboard and Paper based packaging must be virgin FSC Chain of Custody Certified, or where approved by the M&S Packaging Team, recycled content of at least 50% recycled content for non direct-food applications."
          • Interim target date
            NA (target date current or achieved or 2022)
            0.3/0.3
            Interim target date
            NA (target date current or achieved or 2022)
            0.3/0.3
            "M&S has made a public commitment to only source wood that is FSC certified, recycled or otherwise protects forests and communities. This reflects M&S desire to promote sustainable forest management within transparent wood and pulp supply chains, whilst encouraging the use of recycled and reclaimed wood. Cartonboard and Paper based packaging must be virgin FSC Chain of Custody Certified, or where approved by the M&S Packaging Team, recycled content of at least 50% recycled content for non direct-food applications."
        • Commitment to a traceable supply chain
          0/6
          • Commitment details
            No traceability commitment
            0/4
          • Commitment applies to all regions, suppliers and operation
            No
            0/1.3
          • Target date
            No target date
            0/0.7
          • Interim target date
            No
            0/0.3
      • Social Considerations
        14/18
        • Labour rights in the supply chain
          Yes
          4/4
          Labour rights in the supply chain
          Yes
          4/4
          Other workers' rights commitments: Living wage; Only work legal working hours; Guaranteed safe and healthy workspaces; Free from abusive practices/undue disciplinary procedures

          Details of commitment: ILO; UNGP; UN Declaration for HR; Discrimination; Forced labour; Child labour; Freedom of association
          "Each supplier must strive to comply at a minimum with the following standards and apply the following processes. They do not preclude adopting higher standards or more stringent processes. [...] ILO [...] UNGP [...] UN Declaration for HR [...] Discrimination [...] Forced Labour [...] Child Labour [...] Freedom of association"
        • Inclusion of small-scale farmers
          No
          0/4
        • Gender equality in the supply chain
          Commitment to address the inclusion of women and ensure equality in commodity supply chains
          4/4
          Gender equality in the supply chain
          Commitment to address the inclusion of women and ensure equality in commodity supply chains
          4/4
          "Suppliers must not discriminate against any worker based on race, colour, age, gender, sexual orientation, ethnicity, disability, religion, political affiliation, union membership, national origin, or marital status in hiring and employment practices such as applications for employment, promotions, rewards, access to training, job assignments, wages, benefits, discipline, and termination. Suppliers must not require a pregnancy test or discriminate against pregnant workers except where required by applicable laws or regulations or prudent for workplace safety... Suppliers should have an equal opportunity employment policy that promotes gender equity in employment practices, and states maternity leave provision and support for child care where appropriate."; "By 2019, we will help advance women’s human rights and combat gender discrimination by launching programmes and initiatives that promote gender equality and women’s empowerment in our business and supply chains. "
        • Commitment to remediation
          Yes
          2/2
          Commitment to remediation
          Yes
          2/2
          Type of harm covered: Social harm; Environmental harm
          "Having established risk, we conduct due diligence within our supply chains and operations to understand whether there is evidence of Modern Slavery issues, and whether there are enough controls in place. All new and existing direct suppliers to Food and Clothing & Home are required to have ethical audits, conducted by third parties. If issues are identified, appropriate investigative and remedial actions are taken"
        • Commitment to ensure Free, Prior and Informed Consent
          Yes, the company commits to securing FPIC prior to acquiring new interests, developments, or expansions
          4/4
          Commitment to ensure Free, Prior and Informed Consent
          Yes, the company commits to securing FPIC prior to acquiring new interests, developments, or expansions
          4/4
          "All our suppliers are required to comply with our Global Sourcing Principles and acknowledge the right of indigenous people and rural communities to give or withhold their Free Prior and Informed Consent (FPIC) before new logging rights are allocated or plantations are developed. We recognise the unique social and environmental value of Intact Forest Landscapes and support activities designed to protect and enhance these areas."
        • Commitment to resolve land conflicts
          No
      • Reporting and Implementation
        20/50
        • Reporting against commitments
          2/2
          • Commitment to protect priority forests
            Yes, for all commodity exposure
            1.7/1.7
            Commitment to protect priority forests
            Yes, for all commodity exposure
            1.7/1.7
            "In 2019, 89% of the wood-based materials we used were Forest Stewardship Council (FSC) certified, recycled or from sources assessed as otherwise protecting forests and communities. The majority of our wood-fibre is FSC certified. This is our preferred certification scheme. We will purchase non-certified wood if we have sufficient evidence that forests and communities are protected (or that the risk of this is low). We also encourage the use of wood from secondary sources (reclaimed, reused or recycled)."
          • Commitment to reduce use of virgin wood fibre
            Yes, for all commodity exposure
            1.7/1.7
            Commitment to reduce use of virgin wood fibre
            Yes, for all commodity exposure
            1.7/1.7
            "In 2019, 89% of the wood-based materials we used were Forest Stewardship Council (FSC) certified, recycled or from sources assessed as otherwise protecting forests and communities. The majority of our wood-fibre is FSC certified. This is our preferred certification scheme. We will purchase non-certified wood if we have sufficient evidence that forests and communities are protected (or that the risk of this is low). We also encourage the use of wood from secondary sources (reclaimed, reused or recycled)."
          • Commitment to a traceable supply chain
            No
            0/1.7
        • Reporting is independently verified
          0/1
          • Commitment to protect priority forests
            Yes, using a third-party verification scheme or certification scheme.
            1/1
            Commitment to protect priority forests
            Yes, using a third-party verification scheme or certification scheme.
            1/1
            What percent of the company's supply volume is verified using company verification systems?: 89%

            Which tools, approaches, third-party verification, including certification, schemes are used?: FSC

            Which processes or groups does the company use for third party verification?: FSC
            "In 2019, 89% of the wood-based materials we used were Forest Stewardship Council (FSC) certified, recycled or from sources assessed as otherwise protecting forests and communities. The majority of our wood-fibre is FSC certified. This is our preferred certification scheme. We will purchase non-certified wood if we have sufficient evidence that forests and communities are protected (or that the risk of this is low). We also encourage the use of wood from secondary sources (reclaimed, reused or recycled)."
          • Commitment to reduce use of virgin wood fibre
            Yes, using a third-party verification scheme or certification scheme.
            1/1
            Commitment to reduce use of virgin wood fibre
            Yes, using a third-party verification scheme or certification scheme.
            1/1
            Which tools, approaches, third-party verification, including certification, schemes are used?: FSC

            Which processes or groups does the company use for third party verification?: FSC
            "In 2019, 89% of the wood-based materials we used were Forest Stewardship Council (FSC) certified, recycled or from sources assessed as otherwise protecting forests and communities. The majority of our wood-fibre is FSC certified. This is our preferred certification scheme. We will purchase non-certified wood if we have sufficient evidence that forests and communities are protected (or that the risk of this is low). We also encourage the use of wood from secondary sources (reclaimed, reused or recycled)."
          • Commitment to a traceable supply chain
            No
            0/1
        • Suppliers aligned with deforestation commitments across supply chain
          No
          0/2
        • Deforestation cut off date
          No
          0/2
        • Collaborative actions
          Yes
          2/2
          Collaborative actions
          Yes
          2/2
          What is the nature of that participation?: Attending & contributing to meetings

          What initiatives does the company participate in?: Forest Stewardship Council (FSC), Rainforest Alliance, Greenpeace, WWF, Canopy
          "We’re collaborating with many partners to help protect the world’s forests. We’re working with the Forest Stewardship Council (FSC), Rainforest Alliance, Greenpeace and WWF, to improve our own standards and argue the case for a more sustainable approach sustainable forestry and wood sourcing. We’re partnering with Strategic Environmental Consulting to improve our assessment and reporting approach. And we’re working with Canopy, to improve the sustainable sourcing of wood-based fabrics."
        • Risk assessments for forest risk
          No
          0/2
        • Operations assessed to comply with law
          Yes
          2/2
          Operations assessed to comply with law
          Yes
          2/2
          "We ensure that all production sites are visited and assessed regularly and that we provide advice and feedback on improvements. We will facilitate assessment methods that focus on underlying issues. We may commission third parties to audit and inspect production sites... suppliers must comply with all relevant local and national laws and regulations. Unless there is conflict between national law and any supplier obligation in these Principles, the supplier must adhere to the standard that promotes the higher level of protection for workers, communities and other rights holders."
        • Accessible grievance mechanism
          Yes, publicly accessible grievance mechanism
          2/4
          Accessible grievance mechanism
          Yes, publicly accessible grievance mechanism
          2/4
          Does the company publish grievances that have been made against it, as well as responses and resolutions including status and timeframes: No 

          What is the nature of the grievance mechanism used by the company (own mechanism, that of external company, internationally recognised mechanism, etc.)?: External company 

          Which issues does the grievance mechanism cover?: Social; Environmental
          "Concerns may also be reported via an independent and external facility. This facility ismanaged by Safecall and reporting can be done online in multiple languages via Safecall’ssecure web reporting facility: https://www.safecall.co.uk/report.The complaint can be submitted in the individual’s or organisation’s own language. Weendeavour to acknowledge receipt of all emails received into this mailbox within 2 workingdays (5 working days if in a language other than English).The OECD’s National Contact Points mechanism can be used in instances where individualsor organisations feel they cannot raise a concern with us directly."
        • Report volumes of commodity
          Reporting total volume
          2/2
          Report volumes of commodity
          Reporting total volume
          2/2
          Total/partial volume reported: 38463 Tonnes
          Marks & Spencer reports their total 2019 consumption of Hardwood logs /Softwood logs /Sawn timber, veneer, chips /Unprocessed wood fiber /Pulp /Paper Boards / plywood /engineered wood /Primary packaging as - 38463 Tonnes, with 79% of which being FSC certified "Our latest data collection process indicates that 79% of our total consumption volume is certified to one of our approved standards. We aim to maximise our coverage of certification for virgin wood materials and work with suppliers to help them shift to certified production".
        • Report verified volumes of commodity
          50-79%
          3/6
          Report verified volumes of commodity
          50-79%
          3/6
          What is the certified volume?: 30,387.35 tonnes

          For what percent of the company's supply volume is third-party verification of performance relative to commitments conducted?: 79%

          What third-party verification is used?: FSC

          What is the non-certified/non-compliant volume?: 38463 tonnes
          Marks & Spencer reports their total 2019 consumption of Hardwood logs /Softwood logs /Sawn timber, veneer, chips /Unprocessed wood fiber /Pulp /Paper Boards / plywood /engineered wood /Primary packaging as - 38463 Tonnes, with 79% of which being FSC certified "Our latest data collection process indicates that 79% of our total consumption volume is certified to one of our approved standards. We aim to maximise our coverage of certification for virgin wood materials and work with suppliers to help them shift to certified production."
        • Upstream: Monitor compliance with human rights
          No
          0/4
        • Downstream: Publishing supplier lists
          No
          0/4
        • Downstream: Monitor compliance in supply chain
          Yes, for its suppliers
          3/4
          Downstream: Monitor compliance in supply chain
          Yes, for its suppliers
          3/4
          For what percentage of suppliers does the company use/rely on external mechanisms to monitor compliance?: 0 not specified

          How frequently is compliance assessed?: Regularly

          For what percent of suppliers does the company directly monitor compliance of production or processing operations?: 0 not specified

          Details of monitoring: Using internal monitoring and verification systems

          What percentage of the company's supply chain volume does that represent?: 0 not specified
          "At the very least, suppliers must meet all relevant local and national regulations and have completed a supply chain risk assessment to understand their impact on the environment. In addition, we expect them to meet all the relevant Marks & Spencer standards relating to the environment [...] We ensure that all production sites are visited and assessed regularly and that we provide advice and feedback on improvements. We will facilitate assessment methods that focus on underlying issues. We may commission third parties to audit and inspect production sites."
        • Downstream: Reporting hectares of deforestation
          No
          0/4
        • Downstream: Engagement with non-compliant suppliers
          Engage with suppliers but with no time-bound threat of exclusion
          1/2
          Downstream: Engagement with non-compliant suppliers
          Engage with suppliers but with no time-bound threat of exclusion
          1/2
          Does the company engage non-compliant indirect suppliers in order to address and remedy non-compliance?: No
          "At the very least, suppliers must meet all relevant local and national regulations and have completed a supply chain risk assessment to understand their impact on the environment. In addition, we expect them to meet all the relevant Marks & Spencer standards relating to the environment [...] We will provide guidance to suppliers to help them understand our requirements and to implement policies and procedures to enable them to comply with our standards [...] We provide suppliers with practical support, advice and assistance so that they develop their own policies and processes to enable them to implement high standards [...] Should suppliers consistently fail to live up to these standards and be unwilling to institute improvements or prepared to make appropriate changes, we will take action, which may involve cancelling contracts and ceasing to trade."
        • Downstream: Disclosure of non-compliant suppliers
          No disclosure
          0/2
    • Soy
      39/88
      • Commitment Strength
        7/20
        • Commitment to protect priority forests
          8/11
          • Commitment details
            Zero-gross deforestation
            5.3/8
            Commitment to protect priority forests
            Zero-gross deforestation
            5.3/8
            (For downstream soy companies only) Does the company commitment also explicitly apply to hidden/indirect soy?: No

            Which certification schemes are used?: RTRS
            "Our goal is to ensure that all soy used in our products is sourced from locations that don’t contribute to deforestation. We’ve supported the sustainable production of soy through the purchase of RTRS credits or via our direct supplier procurement to a deforestation free production standard for 100% of the soy in our supply chain from South America. From 2020, our focus has shifted to ensure that 100% of our soy is sourced from verified deforestation free regions by 2025...We carry out an annual survey of soy used in animal protein products and use this information to direct policy and work with our supply chain to make improvements.  In 2020, the total amount of soy used in M&S branded products (directly and indirectly through animal feed) was 77,254 tonnes."
          • Commitment applies to all regions, suppliers and operation
            Yes
            2/2
            Commitment applies to all regions, suppliers and operation
            Yes
            2/2
            "Our goal is to ensure that all soy used in our products is sourced from locations that don’t contribute to deforestation. We’ve supported the sustainable production of soy through the purchase of RTRS credits or via our direct supplier procurement to a deforestation free production standard for 100% of the soy in our supply chain from South America. From 2020, our focus has shifted to ensure that 100% of our soy is sourced from verified deforestation free regions by 2025...We carry out an annual survey of soy used in animal protein products and use this information to direct policy and work with our supply chain to make improvements.  In 2020, the total amount of soy used in M&S branded products (directly and indirectly through animal feed) was 77,254 tonnes."
          • Target date
            2025
            0.5/1
            Target date
            2025
            0.5/1
            "Our goal is to ensure that all soy used in our products is sourced from locations that don’t contribute to deforestation. We’ve supported the sustainable production of soy through the purchase of RTRS credits or via our direct supplier procurement to a deforestation free production standard for 100% of the soy in our supply chain from South America. From 2020, our focus has shifted to ensure that 100% of our soy is sourced from verified deforestation free regions by 2025...We carry out an annual survey of soy used in animal protein products and use this information to direct policy and work with our supply chain to make improvements.  In 2020, the total amount of soy used in M&S branded products (directly and indirectly through animal feed) was 77,254 tonnes."
          • Interim target date
            Yes
            0.5/0.5
            Interim target date
            Yes
            0.5/0.5
            What date is given for the interim milestone(s)?: 2020
            "Our goal is to ensure that all soy used in our products is sourced from locations that don’t contribute to deforestation. We’ve supported the sustainable production of soy through the purchase of RTRS credits or via our direct supplier procurement to a deforestation free production standard for 100% of the soy in our supply chain from South America. From 2020, our focus has shifted to ensure that 100% of our soy is sourced from verified deforestation free regions by 2025...We carry out an annual survey of soy used in animal protein products and use this information to direct policy and work with our supply chain to make improvements.  In 2020, the total amount of soy used in M&S branded products (directly and indirectly through animal feed) was 77,254 tonnes."
        • Commitment to a traceable supply chain
          0/9
          • Commitment details
            No traceability commitment
            0/5.3
          • Commitment applies to all regions, suppliers and operation
            No
            0/2
          • Target date
            No target date
            0/1
          • Interim target date
            No
            0/0.5
      • Social Considerations
        14/18
        • Labour rights in the supply chain
          Yes
          4/4
          Labour rights in the supply chain
          Yes
          4/4
          Other workers' rights commitments: Living wage; Only work legal working hours; Guaranteed safe and healthy workspaces; Free from abusive practices/undue disciplinary procedures

          Details of commitment: ILO; UNGP; UN Declaration for HR; Discrimination; Forced labour; Child labour; Freedom of association
          "Each supplier must strive to comply at a minimum with the following standards and apply the following processes. They do not preclude adopting higher standards or more stringent processes. [...] ILO [...] UNGP [...] UN Declaration for HR [...] Discrimination [...] Forced Labour [...] Child Labour [...] Freedom of association"
        • Inclusion of small-scale farmers
          No
          0/4
        • Gender equality in the supply chain
          Commitment to address the inclusion of women and ensure equality in commodity supply chains
          4/4
          Gender equality in the supply chain
          Commitment to address the inclusion of women and ensure equality in commodity supply chains
          4/4
          "Suppliers must not discriminate against any worker based on race, colour, age, gender, sexual orientation, ethnicity, disability, religion, political affiliation, union membership, national origin, or marital status in hiring and employment practices such as applications for employment, promotions, rewards, access to training, job assignments, wages, benefits, discipline, and termination. Suppliers must not require a pregnancy test or discriminate against pregnant workers except where required by applicable laws or regulations or prudent for workplace safety... Suppliers should have an equal opportunity employment policy that promotes gender equity in employment practices, and states maternity leave provision and support for child care where appropriate."; "By 2019, we will help advance women’s human rights and combat gender discrimination by launching programmes and initiatives that promote gender equality and women’s empowerment in our business and supply chains. "
        • Commitment to remediation
          Yes
          2/2
          Commitment to remediation
          Yes
          2/2
          Type of harm covered: Social harm; Environmental harm
          "Having established risk, we conduct due diligence within our supply chains and operations to understand whether there is evidence of Modern Slavery issues, and whether there are enough controls in place. All new and existing direct suppliers to Food and Clothing & Home are required to have ethical audits, conducted by third parties. If issues are identified, appropriate investigative and remedial actions are taken"
        • Commitment to ensure Free, Prior and Informed Consent
          Yes, the company commits to securing FPIC prior to acquiring new interests, developments, or expansions
          4/4
          Commitment to ensure Free, Prior and Informed Consent
          Yes, the company commits to securing FPIC prior to acquiring new interests, developments, or expansions
          4/4
          "All our suppliers are required to comply with our Global Sourcing Principles and acknowledge the right of indigenous people and rural communities to give or withhold their Free Prior and Informed Consent (FPIC) before new logging rights are allocated or plantations are developed. We recognise the unique social and environmental value of Intact Forest Landscapes and support activities designed to protect and enhance these areas."
        • Commitment to resolve land conflicts
          No
      • Reporting and Implementation
        17/50
        • Reporting against commitments
          1/3
          • Commitment to protect priority forests
            Yes, for partial or unclear commodity exposure
            1.3/2.5
            Commitment to protect priority forests
            Yes, for partial or unclear commodity exposure
            1.3/2.5
            "Our goal is to ensure that all soy used in our products is sourced from locations that don’t contribute to deforestation. We’ve supported the sustainable production of soy through the purchase of RTRS credits or via our direct supplier procurement to a deforestation free production standard for 100% of the soy in our supply chain from South America. From 2020, our focus has shifted to ensure that 100% of our soy is sourced from verified deforestation free regions by 2025...We carry out an annual survey of soy used in animal protein products and use this information to direct policy and work with our supply chain to make improvements.  In 2020, the total amount of soy used in M&S branded products (directly and indirectly through animal feed) was 77,254 tonnes."
          • Commitment to a traceable supply chain
            No
            0/2.5
        • Reporting is independently verified
          2/2
          • Commitment to protect priority forests
            Yes, using a third-party verification scheme or certification scheme.
            1.5/1.5
            Commitment to protect priority forests
            Yes, using a third-party verification scheme or certification scheme.
            1.5/1.5
            For what percent of the company's supply volume is third-party verification of performance relative to commitments conducted?: 0 not specified

            What percent of the company's supply volume is verified using company verification systems?: 0 not specified

            Which processes or groups does the company use for third party verification?: RTRS

            Which tools, approaches, third-party verification, including certification, schemes are used?: RTRS
            "Our goal is to ensure that all soy used in our products is sourced from locations that don’t contribute to deforestation. We’ve supported the sustainable production of soy through the purchase of RTRS credits or via our direct supplier procurement to a deforestation free production standard for 100% of the soy in our supply chain from South America. From 2020, our focus has shifted to ensure that 100% of our soy is sourced from verified deforestation free regions by 2025...We carry out an annual survey of soy used in animal protein products and use this information to direct policy and work with our supply chain to make improvements.  In 2020, the total amount of soy used in M&S branded products (directly and indirectly through animal feed) was 77,254 tonnes."
          • Commitment to a traceable supply chain
            No
            0/1.5
        • Suppliers aligned with deforestation commitments across supply chain
          No
          0/2
        • Deforestation cut off date
          No
          0/2
        • Collaborative actions
          Yes
          2/2
          Collaborative actions
          Yes
          2/2
          What is the nature of that participation?: Attending & contributing to meetings; Providing support/advice/experience/expertise

          What initiatives does the company participate in?: Round Table on Responsible Soy (RTRS), the Retail Soy Group, the UK Roundtable on Sustainable Soya, the Consumer Goods Forum, the Statement of Support for the Cerrado Manifesto and Forum for Future
          "To achieve this we work collaboratively throughout the sector via the Cerrado SoS Group, UK Roundtable for Sustainable Soy, the Retail Soy Group; and the Soy Transparency Coalition – a new organisation we helped to create to assess key soy traders’ performance. In 2021, we also joined 39 other companies to write to Brazil’s National Congress encouraging them to reject a legislative proposal that could open up the Amazon for deforestation."
        • Risk assessments for forest risk
          No
          0/2
        • Operations assessed to comply with law
          Yes
          2/2
          Operations assessed to comply with law
          Yes
          2/2
          "We ensure that all production sites are visited and assessed regularly and that we provide advice and feedback on improvements. We will facilitate assessment methods that focus on underlying issues. We may commission third parties to audit and inspect production sites... suppliers must comply with all relevant local and national laws and regulations. Unless there is conflict between national law and any supplier obligation in these Principles, the supplier must adhere to the standard that promotes the higher level of protection for workers, communities and other rights holders."
        • Accessible grievance mechanism
          Yes, publicly accessible grievance mechanism
          2/4
          Accessible grievance mechanism
          Yes, publicly accessible grievance mechanism
          2/4
          "Concerns may also be reported via an independent and external facility. This facility is managed by Safecall and reporting can be done online in multiple languages via Safecall’s secure web reporting facility: https://www.safecall.co.uk/report. The complaint can be submitted in the individual’s or organisation’s own language. We endeavour to acknowledge receipt of all emails received into this mailbox within 2 working days (5 working days if in a language other than English)."
        • Report volumes of commodity
          Reporting total volume
          2/2
          Report volumes of commodity
          Reporting total volume
          2/2
          Total/partial volume reported: 79,200 tonnes 
          In their 2021 RTRS report, M&S disclose total volume of soy use (beans, meal, oil, hulls, derivatives, e.g. in feed for animal products) as 79,200 tonnes of which 33,319 tonnes are certified. 
        • Report verified volumes of commodity
          1-49%
          2/6
          Report verified volumes of commodity
          1-49%
          2/6
          What is the non-certified/non-compliant volume?: 45,881 tonnes

          What third-party verification is used?: RTRS

          What is the certified volume?: 33,319 tonnes

          For what percent of the company's supply volume is third-party verification of performance relative to commitments conducted?: 42%
          In their 2021 RTRS report, M&S disclose total volume of soy use (beans, meal, oil, hulls, derivatives, e.g. in feed for animal products) as 79,200 tonnes of which 33,319 tonnes are certified. 
        • Upstream: Monitor compliance with human rights
          No
          0/4
        • Downstream: Publishing supplier lists
          No
          0/4
        • Downstream: Monitor compliance in supply chain
          Yes, for its suppliers
          3/4
          Downstream: Monitor compliance in supply chain
          Yes, for its suppliers
          3/4
          Details of monitoring: Using internal monitoring and verification systems; Using third party verification

          For what percent of suppliers does the company directly monitor compliance of production or processing operations?: 0 not specified

          How frequently is compliance assessed?: Not specified

          What percentage of the company's supply chain volume does that represent?: 0 Not specified
          "At the very least, suppliers must comply with all local and national environmental regulations and completed a supply chain risk assessment to understand their impact on the environment. In addition, they must meet all relevant Marks & Spencer standards relating to the environment...We ensure that all production sites are visited and assessed regularly and that we provide advice and feedback on improvements. We will facilitate assessment methods that focus on underlying issues. We may commission third parties to audit and inspect production sites."
        • Downstream: Reporting hectares of deforestation
          No
          0/4
        • Downstream: Engagement with non-compliant suppliers
          Engage with suppliers but with no time-bound threat of exclusion
          1/2
          Downstream: Engagement with non-compliant suppliers
          Engage with suppliers but with no time-bound threat of exclusion
          1/2
          Does the company engage non-compliant indirect suppliers in order to address and remedy non-compliance?: No
          "At the very least, suppliers must meet all relevant local and national regulations and have completed a supply chain risk assessment to understand their impact on the environment. In addition, we expect them to meet all the relevant Marks & Spencer standards relating to the environment [...] We will provide guidance to suppliers to help them understand our requirements and to implement policies and procedures to enable them to comply with our standards [...] We provide suppliers with practical support, advice and assistance so that they develop their own policies and processes to enable them to implement high standards [...] Should suppliers consistently fail to live up to these standards and be unwilling to institute improvements or prepared to make appropriate changes, we will take action, which may involve cancelling contracts and ceasing to trade."
        • Downstream: Disclosure of non-compliant suppliers
          No disclosure
          0/2
    • Timber
      38/88
      • Commitment Strength
        6/20
        • Commitment to protect priority forests
          6/11
          • Commitment details
            Protects priority forests (including High Conservation Value)
            2.7/8
            Commitment to protect priority forests
            Protects priority forests (including High Conservation Value)
            2.7/8
            "We want all of our palm, soy, cattle, wood and wood-derived materials to come from the most sustainable sources..."wood in products and packaging must come from forests and plantations which meet M&S Plantation Standards; wood is legally harvested; forests with high conservation value are protected...meet at least one of the following...FSC...FSC recycled...contains at least 50% reused or recycled content"
          • Commitment applies to all regions, suppliers and operation
            Yes
            2/2
            Commitment applies to all regions, suppliers and operation
            Yes
            2/2
            "We want all of our palm, soy, cattle, wood and wood-derived materials to come from the most sustainable sources..."wood in products and packaging must come from forests and plantations which meet M&S Plantation Standards; wood is legally harvested; forests with high conservation value are protected...meet at least one of the following...FSC...FSC recycled...contains at least 50% reused or recycled content"
          • Target date
            Current/achieved
            1/1
            Target date
            Current/achieved
            1/1
            "We want all of our palm, soy, cattle, wood and wood-derived materials to come from the most sustainable sources..."wood in products and packaging must come from forests and plantations which meet M&S Plantation Standards; wood is legally harvested; forests with high conservation value are protected...meet at least one of the following...FSC...FSC recycled...contains at least 50% reused or recycled content"
          • Interim target date
            NA (target date current or achieved or 2022)
            0.5/0.5
            Interim target date
            NA (target date current or achieved or 2022)
            0.5/0.5
            "We want all of our palm, soy, cattle, wood and wood-derived materials to come from the most sustainable sources..."wood in products and packaging must come from forests and plantations which meet M&S Plantation Standards; wood is legally harvested; forests with high conservation value are protected...meet at least one of the following...FSC...FSC recycled...contains at least 50% reused or recycled content"
        • Commitment to a traceable supply chain
          0/9
          • Commitment details
            No traceability commitment
            0/5.3
          • Commitment applies to all regions, suppliers and operation
            No
            0/2
          • Target date
            No target date
            0/1
          • Interim target date
            No
            0/0.5
      • Social Considerations
        14/18
        • Labour rights in the supply chain
          Yes
          4/4
          Labour rights in the supply chain
          Yes
          4/4
          Details of commitment: ILO; UNGP; UN Declaration for HR; Discrimination; Forced labour; Child labour; Freedom of association

          Other workers' rights commitments: Living wage; Only work legal working hours; Guaranteed safe and healthy workspaces; Free from abusive practices/undue disciplinary procedures
          "Each supplier must strive to comply at a minimum with the following standards and apply the following processes. They do not preclude adopting higher standards or more stringent processes. [...] ILO [...] UNGP [...] UN Declaration for HR [...] Discrimination [...] Forced Labour [...] Child Labour [...] Freedom of association"
        • Inclusion of small-scale farmers
          No
          0/4
        • Gender equality in the supply chain
          Commitment to address the inclusion of women and ensure equality in commodity supply chains
          4/4
          Gender equality in the supply chain
          Commitment to address the inclusion of women and ensure equality in commodity supply chains
          4/4
          "Suppliers must not discriminate against any worker based on race, colour, age, gender, sexual orientation, ethnicity, disability, religion, political affiliation, union membership, national origin, or marital status in hiring and employment practices such as applications for employment, promotions, rewards, access to training, job assignments, wages, benefits, discipline, and termination. Suppliers must not require a pregnancy test or discriminate against pregnant workers except where required by applicable laws or regulations or prudent for workplace safety... Suppliers should have an equal opportunity employment policy that promotes gender equity in employment practices, and states maternity leave provision and support for child care where appropriate."; "By 2019, we will help advance women’s human rights and combat gender discrimination by launching programmes and initiatives that promote gender equality and women’s empowerment in our business and supply chains. "
        • Commitment to remediation
          Yes
          2/2
          Commitment to remediation
          Yes
          2/2
          Type of harm covered: Social harm; Environmental harm
          "Having established risk, we conduct due diligence within our supply chains and operations to understand whether there is evidence of Modern Slavery issues, and whether there are enough controls in place. All new and existing direct suppliers to Food and Clothing & Home are required to have ethical audits, conducted by third parties. If issues are identified, appropriate investigative and remedial actions are taken"
        • Commitment to ensure Free, Prior and Informed Consent
          Yes, the company commits to securing FPIC prior to acquiring new interests, developments, or expansions
          4/4
          Commitment to ensure Free, Prior and Informed Consent
          Yes, the company commits to securing FPIC prior to acquiring new interests, developments, or expansions
          4/4
          "All our suppliers are required to comply with our Global Sourcing Principles and acknowledge the right of indigenous people and rural communities to give or withhold their Free Prior and Informed Consent (FPIC) before new logging rights are allocated or plantations are developed. We recognise the unique social and environmental value of Intact Forest Landscapes and support activities designed to protect and enhance these areas."
        • Commitment to resolve land conflicts
          No
      • Reporting and Implementation
        18/50
        • Reporting against commitments
          0/3
          • Commitment to protect priority forests
            Yes, for all commodity exposure
            2.5/2.5
            Commitment to protect priority forests
            Yes, for all commodity exposure
            2.5/2.5
            "In 2019, 89% of the wood-based materials we used were Forest Stewardship Council (FSC) certified, recycled or from sources assessed as otherwise protecting forests and communities. The majority of our wood-fibre is FSC certified. This is our preferred certification scheme. We will purchase non-certified wood if we have sufficient evidence that forests and communities are protected (or that the risk of this is low). We also encourage the use of wood from secondary sources (reclaimed, reused or recycled)."
          • Commitment to a traceable supply chain
            No
            0/2.5
        • Reporting is independently verified
          0/2
          • Commitment to protect priority forests
            Yes, using a third-party verification scheme or certification scheme.
            1.5/1.5
            Commitment to protect priority forests
            Yes, using a third-party verification scheme or certification scheme.
            1.5/1.5
            Which tools, approaches, third-party verification, including certification, schemes are used?: FSC

            What percent of the company's supply volume is verified using company verification systems?: 89%

            Which processes or groups does the company use for third party verification?: FSC
            "In 2019, 89% of the wood-based materials we used were Forest Stewardship Council (FSC) certified, recycled or from sources assessed as otherwise protecting forests and communities. The majority of our wood-fibre is FSC certified. This is our preferred certification scheme. We will purchase non-certified wood if we have sufficient evidence that forests and communities are protected (or that the risk of this is low). We also encourage the use of wood from secondary sources (reclaimed, reused or recycled)."
          • Commitment to a traceable supply chain
            No
            0/1.5
        • Suppliers aligned with deforestation commitments across supply chain
          No
          0/2
        • Deforestation cut off date
          No
          0/2
        • Collaborative actions
          Yes
          2/2
          Collaborative actions
          Yes
          2/2
          What initiatives does the company participate in?: FSC, Rainforest Alliance

          What is the nature of that participation?: Attending & contributing to meetings
          "We’re collaborating with many partners to help protect the world’s forests. We’re working with the Forest Stewardship Council (FSC), Rainforest Alliance, Greenpeace and WWF, to improve our own standards and argue the case for a more sustainable approach sustainable forestry and wood sourcing. We’re partnering with Strategic Environmental Consulting to improve our assessment and reporting approach. And we’re working with Canopy, to improve the sustainable sourcing of wood-based fabrics."
        • Risk assessments for forest risk
          No
          0/2
          Risk assessments for forest risk
          No
          0/2
          How frequently are assessments conducted?: Not specified 
        • Operations assessed to comply with law
          Yes
          2/2
          Operations assessed to comply with law
          Yes
          2/2
          "We ensure that all production sites are visited and assessed regularly and that we provide advice and feedback on improvements. We will facilitate assessment methods that focus on underlying issues. We may commission third parties to audit and inspect production sites... suppliers must comply with all relevant local and national laws and regulations. Unless there is conflict between national law and any supplier obligation in these Principles, the supplier must adhere to the standard that promotes the higher level of protection for workers, communities and other rights holders." ""wood in products and packaging must come from forests and plantations which meet M&S Plantation Standards; wood is legally harvested; forests with high conservation value are protected...meet at least one of the following...FSC...FSC recycled...contains at least 50% reused or recycled content"
        • Accessible grievance mechanism
          Yes, publicly accessible grievance mechanism
          2/4
          Accessible grievance mechanism
          Yes, publicly accessible grievance mechanism
          2/4
          Does the company publish grievances that have been made against it, as well as responses and resolutions including status and timeframes: No

          What is the nature of the grievance mechanism used by the company (own mechanism, that of external company, internationally recognised mechanism, etc.)?: External company

          Which issues does the grievance mechanism cover?: Social; Environmental
           "Concerns may also be reported via an independent and external facility. This facility ismanaged by Safecall and reporting can be done online in multiple languages via Safecall’ssecure web reporting facility: https://www.safecall.co.uk/report.The complaint can be submitted in the individual’s or organisation’s own language. Weendeavour to acknowledge receipt of all emails received into this mailbox within 2 workingdays (5 working days if in a language other than English).The OECD’s National Contact Points mechanism can be used in instances where individualsor organisations feel they cannot raise a concern with us directly."
        • Report volumes of commodity
          Reporting partial volumes
          1/2
          Report volumes of commodity
          Reporting partial volumes
          1/2
          Total/partial volume reported: 38463 Tonnes
          Marks & Spencer reports their total 2019 consumption of Hardwood logs /Softwood logs /Sawn timber, veneer, chips /Unprocessed wood fiber /Pulp /Paper Boards / plywood /engineered wood /Primary packaging as - 38463 Tonnes, with 79% of which being FSC certified "Our latest data collection process indicates that 79% of our total consumption volume is certified to one of our approved standards. We aim to maximise our coverage of certification for virgin wood materials and work with suppliers to help them shift to certified production"
        • Report verified volumes of commodity
          50-79%
          3/6
          Report verified volumes of commodity
          50-79%
          3/6
          What is the non-certified/non-compliant volume?: 38463 tonnes

          What third-party verification is used?: FSC

          For what percent of the company's supply volume is third-party verification of performance relative to commitments conducted?: 79%

          What is the certified volume?: 30,387.35 tonnes
          Marks & Spencer reports their total 2019 consumption of Hardwood logs /Softwood logs /Sawn timber, veneer, chips /Unprocessed wood fiber /Pulp /Paper Boards / plywood /engineered wood /Primary packaging as - 38463 Tonnes, with 79% of which being FSC certified "Our latest data collection process indicates that 79% of our total consumption volume is certified to one of our approved standards. We aim to maximise our coverage of certification for virgin wood materials and work with suppliers to help them shift to certified production"
        • Upstream: Monitor compliance with human rights
          No
          0/4
        • Downstream: Publishing supplier lists
          No
          0/4
        • Downstream: Monitor compliance in supply chain
          Yes, for its suppliers
          3/4
          Downstream: Monitor compliance in supply chain
          Yes, for its suppliers
          3/4
          Details of monitoring: Using internal monitoring and verification systems; Using third party verification

          How frequently is compliance assessed?: Regularly
          "At the very least, suppliers must meet all relevant local and national regulations and have completed a supply chain risk assessment to understand their impact on the environment. In addition, we expect them to meet all the relevant Marks & Spencer standards relating to the environment [...] We ensure that all production sites are visited and assessed regularly and that we provide advice and feedback on improvements. We will facilitate assessment methods that focus on underlying issues. We may commission third parties to audit and inspect production sites."
        • Downstream: Reporting hectares of deforestation
          No
          0/4
        • Downstream: Engagement with non-compliant suppliers
          Engage with suppliers but with no time-bound threat of exclusion
          1/2
          Downstream: Engagement with non-compliant suppliers
          Engage with suppliers but with no time-bound threat of exclusion
          1/2
          Does the company engage non-compliant indirect suppliers in order to address and remedy non-compliance?: No
          "At the very least, suppliers must meet all relevant local and national regulations and have completed a supply chain risk assessment to understand their impact on the environment. In addition, we expect them to meet all the relevant Marks & Spencer standards relating to the environment [...] We will provide guidance to suppliers to help them understand our requirements and to implement policies and procedures to enable them to comply with our standards [...] We provide suppliers with practical support, advice and assistance so that they develop their own policies and processes to enable them to implement high standards [...] Should suppliers consistently fail to live up to these standards and be unwilling to institute improvements or prepared to make appropriate changes, we will take action, which may involve cancelling contracts and ceasing to trade."
        • Downstream: Disclosure of non-compliant suppliers
          No disclosure
          0/2
  • Commitment strength
    8/20
    Avg. score
  • Reporting and Implementation
    18/50
    Avg. score
  • Social considerations
    14/18
    Avg. score

Profile

Marks & Spencer is a leading British retail company with over 1,000 stores worldwide. Through its diverse product range it is involved in the supply chains of a number of forest risk commodities. M&S Food sells products containing palm oil, soy and beef. Meanwhile the company’s apparel and luggage products use leather. M&S also sells home and garden furniture, for which timber is often used. Marks & Spencer Group PLC is selected as a powerbroker for palm oil, soy, beef, leather, timber and paper packaging.

Sector
Industry sector 
Accessories & luggage, Apparel & footwear, Food retail
Segments
Retailer
HQ
HQ 
United Kingdom
Company Type
Company type 
Public listed
Collective Commitments
Consumer Goods Forum member
New York Declaration on Forests signatory

Top Brands

Marks & Spencer, Autograph, Per Una, Blue Harbour, Classic Collection

How we assess the Forest 500

To ensure deforestation free supply chains, companies need to adopt and implement timebound and measurable policies for forest risk commodities.

All assessments use policies published on company websites, some links may have changed or been removed since the time of assessment.

Disclaimer

This assessment has been carried out following the methodology developed for the Forest 500 project, available here. Please see our disclaimer applicable to all information contained within this site and our terms and conditions for use of data presented on this site.

All assessments use policies published on company and financial institution websites, and while we endeavor to keep them updated some links may have changed or been removed since the time of assessment.

Please contact us with any concerns or feedback about this or other assessments included in the Forest 500.