Marks & Spencer
Retail
Major British retailer, with operations across Europe and Asia.

Overall

Owned UK
Rating C+
About the Ratings
Marks & Spencer plc
UK

Company Assessment

(Last updated Mar 2026)
Marks & Spencer plc
Praise
Palm oil scorecard - WWF
The 2024 WWF Palm Oil Buyers Scorecard evaluates the progress and performance of 285 major retailers and manufacturer companies, focusing on actions companies have taken to ensure their own palm oil supply chain is sustainable and free of deforestation, natural ecosystem conversion, and human rights abuse. This company is rated 'leading the way' with a score of 22.14 out of a possible total of 24.
84.32% for supply chain practices in China
The Green Supply Chain Corporate Information Transparency Index (CITI) evaluates consumer-facing companies that have a sizeable supply chain in China. The evaluation uses government supervision data and public information to assess the environmental management of their supply chains in China. This company received a score of 84.32/100 (retrieved 9 March 2026).
Source: IPE (2026)
Tier 2 in farm animal welfare rankings
The Business Benchmark on Farm Animal Welfare (BBFAW) 2023 Report ranks global food companies on their farm animal welfare policies, practices and performance. This company appeared in tier 2, "Integral to business strategy", with tier 1 being the best, and tier 6 the worst.
Palm oil rating - WAZA
The PalmOil Scan app, produced by the World Association of Zoos and Aquariums (WAZA), rates companies on their commitment to sourcing sustainable palm oil. Companies are scored on their use of certified sustainable palm oil (CSPO), commitment to sourcing CSPO, on-the-ground conservation action, and membership to the RSPO. Companies can earn a rating of Excellent, Good, Fair, Poor or No Commitment. This company is rated "Good" (retrieved 4 Feb 2025).
Source: WAZA (2025)
CDP Climate Change score of B
In 2024, the Carbon Disclosure Project (CDP) asked companies to provide data about their efforts to reduce greenhouse gas emissions and mitigate climate change risk. Responding companies are scored across four key areas: disclosure; awareness; management; and leadership. This company received a CDP Climate Change score of B.
Source: CDP (2024)
Ethical Trading Initiative member
The Ethical Trading Initiative (ETI) is an alliance of companies, trade unions and NGOs. They work in partnership to improve the lives of workers across the globe who make or grow consumer goods - everything from tea to T-shirts, from flowers to footballs. This company is a full member.
Forced labour in China
The Chinese government has facilitated the mass transfer of Uyghur and other ethnic minority citizens from the far west region of Xinjiang to factories across the country. Under conditions that strongly suggest forced labour, Uyghurs are working in factories that are in the supply chains of international brands. This company is one of handful that has endorsed the Call to Action on Human Rights Abuses in the Uyghur Region.
International Accord signatory
This company is a signatory to the International Accord for Health and Safety in the Textile & Garment Industry. The International Accord was established in 2021 as the successor to the Accord on Fire and Building Safety in Bangladesh, which was established in 2013 in the wake of the Rana Plaza building collapse that killed more than 1,000 workers and seriously injured thousands more. Company signatories to the International Accord commit to: Disclosing all factories producing for them in countries with International Accord programs; Ensuring all listed factories participate in the inspection, remediation, and safety training programs; Supporting factories to ensure remediation is financially feasible; Contributing to the operational costs of International Accord programs. This company has also signed the Pakistan Accord.
52.8% in Social Benchmark
The 2026 Social Benchmark assessed the world's 2,000 most influential companies on their responsibility in meeting society's fundamental expectations towards three measurement areas: respecting human rights, providing decent work, and acting ethically. This company received a score of 52.8/100. The average score was 20 and the highest score was 75.
38/100 in Fashion Transparency Index
The 2023 Fashion Transparency Index reviewed 250 of the world's largest fashion brands and retailers and ranked them according to how much they disclose about their human rights and environmental policies, practices and impacts. Brands owned by this company scored 38%, signifying it is publishing suppliers lists as well as detailed information about their policies, procedures, social and environmental goals, supplier assessment and remediation processes, and is more likely to be addressing issues such as living wages and collective bargaining. The average score was 26% and the highest score was 83%.
93% in Cotton Rankings
The 2025 Cotton Rankings, published by Solidaridad, assessed the cotton sourcing of 100 fashion brands and ranked them on their efforts to source certified cotton (such as Better Cotton, organic, and recycled cotton), and compares how each brand balances its use of farm grown cotton with fossil based fibres. This company sources 93% of its cotton from certified sources, and ranked 17th for its use of cotton vs synthetics.
Criticism
Efforts to pay a living wage
The Clean Clothes Campaign report, Tailored Wages 2019 analyses responses from 32 top clothing brands about their progress in implementing a living wage for the workers who produce their clothes. This company received the lowest possible grade in the report, meaning they produced no evidence that any worker making their clothes was paid a living wage anywhere in the world.
Worker exploitation in India
A 2020 BBC investigation has found that Indian workers in factories supplying the supermarket chains Marks and Spencer, Tesco and Sainsbury's, and the fashion brand Ralph Lauren are being subjected to exploitative conditions. Forced overtime, verbal abuse and poor working conditions were routine at the factories in question, which are rarely held to account for breaking the law.
Source: BBC (2020)
D grade in Plastic Promises Scorecard
As You Sow's 2024 Plastic Promises Scorecard measures the corporate ambition and action of 225 large companies across six industries on six core pillars of plastic packaging pollution prevention: 1) Recyclability, 2) Reduction, 3) Recycled Content, 4) Recovery, 5) Reuse, and 6) Producer Responsibility. This company received a grade of D.
16/100 in What Fuels Fashion?
The 2025 special edition of the Fashion Transparency Index, What Fuels Fashion? (second edition), ranked 200 of the world's largest fashion brands on disclosure of their climate and energy-related policies, practices and impacts in their own operations & supply chains. Brands owned by this company scored 16%. The average score was 14% and the highest score was 71%.
18/150 in Fashion Accountability Report
The Remake Fashion Accountability Report 2024 evaluates 52 major global fashion companies on their performance across human rights, environmental, economic, and governance issues within their supply chains. Companies are scored across six key areas: traceability, wages and well-being, commercial practices, raw materials, environmental justice, and governance. This company scored 18 out of a possible 150 points. The average score was 14 and the highest score was 40, reflecting the report's high bar and aspirational standards.
19.5% in Nature Benchmark
The 2026 Nature Benchmark assessed 750 companies from high-impact industries on their efforts to advance a nature-positive future by cutting damaging practices across their operations and supply chains, and by actively restoring and improving ecosystems. Companies are assessed across four measurement areas: Governance, Planet, People and Core social indicators. This company received a score of 19.5/100. The average score was 17.3 and the highest score was 56.4.
Information
Sweatshops in Indonesia, Sri Lanka and the Philippines
This 2011 report by the International Textile Garment and Leather Workers' Federation (ITGLWF) examined working conditions in 83 factories in Indonesia, Sri Lanka and the Philippines. Investigations found that widespread violations and abuses of workers' rights continue to be the norm, such as underpaying workers, long hours, forced overtime, and repression of the freedom of association. This company's brands were found to be made in one or more of the 83 factories covered in the research. [Listed under Information due to age of report]
Worker exploitation in India
Maid in India', a 2012 report by two Dutch NGOs (SOMO and ICN) revealed how workers in the South Indian garment and textile industry continue to suffer exploitative working conditions while making garments for Western brands. While some recent improvements have been made, thousands of girls work under recruitment and employment schemes that amount to bonded labour. This company was shown to be sourcing from one or more of the four garment manufacturers investigated, and failed to respond to a review request. [Listed under Information due to age of report]
Source: SOMO (2012)
Workers rights in India
Female migrants employed in garment factories in Bangalore, India are recruited with false promises about wages and benefits, and are subjected to conditions of modern slavery. They work under high-pressure for low wages, and live in hostels with poor living conditions while their freedom of movement is severely restricted. This company was identified in the 2018 report "Labour Without Liberty" as sourcing garments from these factories. [Listed under Information due to age of report]
Workers rights in Bangladesh
The average worker in the Bangladeshi garment industry is getting paid only one third of what is considered to be a living wage. Low wages and long working hours have been found to play a key role in parents' decisions to take their children out of school and let them work in various jobs. This company was identified in SOMO's 2017 report 'Branded Childhood' as contributing to this situation. [Listed under Information due to age of report]
Source: SOMO (2017)
Workers rights in India
This company sources garments from factories in the Tamil Nadu region of South India. The yarn used in these factories also comes from Tamil Nadu, where large scale forced labour is used in the spinning mills. Workers in these mills are enslaved by employers who withhold their wages or lock them up in company-controlled hostels. They work long hours, face sexual harassment and do not even earn the minimum wage. [Listed under Information due to age of report]
Chocolate scorecard
Be Slavery Free's 2025 Chocolate Scorecard ranks companies based on traceability and transparency across supply chains, whether they pay farmers a living income, efforts to prevent the use of child labour, action on climate and deforestation, how they support agroforestry, and eliminating the use of harmful pesticides. This retailer received a grey rating: "Lacks transparency did not respond or complete".
Tax havens
This company has been criticised by ActionAid for having subsidiaries in tax havens. One of the main reasons companies have subsidiaries in tax havens is to dodge their taxes. Developing countries lose more to tax dodging than they receive in aid each year.
Detox commitment
Greenpeace launched its "Detox My Fashion" campaign in 2011 to expose the direct links between global clothing brands, their suppliers and toxic water pollution around the world. As a result, many companies, including this one, committed to Greenpeace's Detox Program. The 2016 Detox Catwalk report focused on implementation, assessing the steps taken by fashion brands to fulfil their commitments using three criteria: Detox 2020 plan, PFC elimination and Transparency. This company is "committed to Detox and has made progress implementing its plans, but its actions need to evolve faster to achieve the 2020 Detox goal".
Zero discharge of hazardous chemicals
In 2011, a group of major apparel and footwear brands and retailers, including this company, made a shared commitment to help lead the industry towards zero discharge of hazardous chemicals by 2020. It includes specific commitments and timelines to realize this shared goal.
Source: ZDHC (2023)
Climate action commitments
As listed on the We Mean Business website, this company has committed to the following climate action initiatives: report climate change information in mainstream reports as a fiduciary duty; adopt a science-based emissions reduction target.
Soy scorecard 2016 - WWF
This company received a score of 18.5 out of a possible total of 24 in the WWF Soy Scorecard 2016, which rates companies on their use of responsible soy, grown without damaging the environment and harming people. [Listed under Information due to age of report]
Uzbek Cotton Pledge signatory
This company signed the Uzbek Cotton Pledge with the Responsible Sourcing Network, signifying a public commitment to not knowingly source Uzbek cotton for the manufacturing of any of their products until the Government of Uzbekistan ends the practice of forced labor in its cotton sector. However the Pledge was lifted in March 2022 after the Uzbek Forum for Human Rights, who monitored the annual cotton harvest since 2010, found no state-imposed forced labor in the 2021 harvest.
Turkmen Cotton Pledge signatory
This company has signed the Turkmen Cotton Pledge with the Responsible Sourcing Network, signifying a public commitment to not knowingly source Turkmen cotton for the manufacturing of any of their products until the Government of Turkmenistan ends the practice of forced labor in its cotton sector. Each cotton season, Turkmen public sector workers are forced by the government to fulfill cotton picking quotas and private businesses are forced to contribute to the efforts financially or with labor. This places a huge burden on the health, education, and general well-being of Turkmen citizens.
Angora ban
This company has taken angora items off the shelves and promised not to use angora again, following a PETA campaign launched in Dec 2013 which revealed the cruelty inflicted on angora rabbits in Chinese factory farms, where 90% of the world's angora is produced.
Source: PETA (2018)
Fur free retailer
This retailer has committed to being a fur free retailer, as recognised by the International Fur Free Retailer Program.
Use of non-mulesed wool
Brands owned by this company are listed in Human Society International Australia's Better Wool Guide as using 100% non-mulesed wool from a robust certification scheme, or has a time-bound commitment to do so. Mulesing is the controversial practice of removing strips of the skin of a lamb's rear and is often done without pain relief. In Australia, the only country where mulesing still occurs, an estimated 10 million merino lambs are subjected to mulesing each year - equivalent to 19 lambs per minute.
Sustainable Apparel Coalition member
This company is a founding member of the Sustainable Apparel Coalition, a multi-stakeholder initiative launched in March 2011 by a group of global apparel and footwear companies and non-profit organizations (representing nearly one third of the global market share for apparel and footwear). The Coalition's goals are to reduce the apparel industry's environmental and social impact, and to develop a universal index to measure environmental and social performance of apparel products.
World Cocoa Foundation member
This company is a member of the World Cocoa Foundation (WCF), an international membership organization representing more than 100 member companies across the cocoa value chain. WCF is committed to creating a sustainable cocoa economy through economic & social development and environmental stewardship in cocoa-growing communities.
Leather Working Group member
This company is a member of the Leather Working Group, a multi-stakeholder group who's objective is to develop and maintain a protocol that assesses the compliance and environmental performance of tanners and promotes sustainable and appropriate environmental business practices within the leather industry.
Cocoa & Forests Initiative signatory
This company is a member of the Cocoa & Forests Initiative, demonstrating a commitment to no further conversion of any forest land for cocoa production in Ghana and Cote d'Ivoire. On March 2019, thirty-three company signatories, accounting for about 85% of global cocoa usage, released detailed individual action plans. The action plans focus on forest protection and restoration, sustainable cocoa production and farmers' livelihoods, and community engagement and social inclusion.
Transparency Pledge
The Apparel and Footwear Supply Chain Transparency Pledge (Transparency Pledge) helps demonstrate apparel and footwear companies' commitment towards greater transparency in their manufacturing supply chain. Transparency of a company's manufacturing supply chain better enables a company to collaborate with civil society in identifying, assessing, and avoiding actual or potential adverse human rights impacts. This is a critical step that strengthens a company's human rights due diligence. This company has published some supplier factory information, but falls short of the Pledge standard.
Better Cotton Initiative member
This company is a member of the Better Cotton Initiative, a voluntary program which encourages the adoption of better management practices in cotton cultivation to achieve measurable reductions in key environmental impacts, while improving social and economic benefits for cotton farmers, small and large, worldwide.
Better Work Partner
This company is a partner of Better Work, an initiative of the UN's International Labour Organization and the International Finance Corporation which brings diverse groups together - governments, global brands, factory owners, and unions and workers - to improve working conditions in the garment industry and make the sector more competitive.
Sustainability claims
This company has sustainability claims on its website including cotton sourcing, plastics recycling, cruelty-free beauty products and Fairtrade products.
Sustainable Wine Roundtable member
This company is a member of the Sustainable Wine Roundtable, a global platform that works with members across the wine industry to develop collaborative action and tools on areas such as vineyard chemistry, labour standards, packaging and bottle weight, and low carbon logistics.
CanopyStyle member
This company is a member of the CanopyStyle initiative, which came about when research found that millions of trees are used every year to produce dissolving pulp, a key ingredient for fabrics such as rayon/viscose. The campaign seeks to phase out the use of endangered forest fibre in fabric.
Textile Exchange member
This company is a member of the Textile Exchange, a global non-profit that works closely with its members to drive textile industry transformation in preferred fibres, integrity and standards and responsible supply networks. They identify and share best practices regarding farming, materials, processing, traceability and product end-of-life in order to reduce the textile industry's impact on the world's water, soil and air, and the human population.
Materials sourcing
The Material Change Index (MCI) is a voluntary benchmark that tracks the apparel and textiles sector's progress toward more sustainable materials sourcing (cotton, polyester, nylon, manmade cellulosics, wool, down and leather), as well as alignment with global efforts like the Sustainable Development Goals and the transition to a circular economy. This company was rated "Scaling", the second highest performance band.
CDP Forests score of C
In 2024, the Carbon Disclosure Project (CDP) asked companies to provide data about their efforts towards removing commodity-driven deforestation and forest degradation from its direct operations and supply chains. Responding companies are scored across four key areas: disclosure; awareness; management; and leadership. This company received a CDP Forests score of C.
Source: CDP (2024)
47% in Forest 500 Rankings
Forest 500 identifies the 350 companies and 150 financial institutions with the greatest exposure to tropical deforestation risk, and annually assesses them on the strength and implementation of their deforestation and human rights commitments. This company received a score of 47%.
Modern Slavery statement
California, the UK and Australia have all enacted legislation requiring companies operating within their borders to disclose their efforts to eradicate modern slavery from their operations and supply chains. Follow the link to see this company's disclosure statement.
BHRRC company profile
Business & Human Rights Resource Centre digital platform presents news and allegations relating to the human rights impact of over 20,000 companies. Their enhanced Company Dashboards also include financial information, key data points based on corporate policies, and scores from prominent civil society benchmarks. Follow the link and use the search function to view this company's dashboard.
48/100 in Ethical Fashion Report
Baptist World Aid Australia's '2024 Ethical Fashion Report' assessed 120 companies on their efforts to mitigate against the risks of forced labour, child labour and worker exploitation in their supply chains, as well as protect the environment from the harmful impacts of the fashion industry. Assessment criteria fall into five main categories: policy & governance, tracing & risk, auditing and supplier relationships, worker empowerment and environmental sustainability. This company received a score of 48/100. The average score was 31.3 and the highest score was 90.
34% in Gender Benchmark
In 2023 and 2024, the World Benchmarking Alliance assessed 2,000 companies on their efforts to drive gender equality and women's empowerment across their entire value chain. Companies are assessed on governance and strategy, representation, compensation and benefits, health and well-being, and violence and harassment. This company scored 34 out of 100. The average score was 15.3 and the highest score was 51.
49.4% in Human Rights Benchmark
The 2026 Corporate Human Rights Benchmark assessed 105 companies across five high-risk sectors on their human rights performance. Companies are assessed on their human rights commitments, due-diligence processes, and implementation efforts. This company received a score of 49.4/100. The average score was 53.7 and the highest score was 94.4.
Some COVID Fashion Commitments
In 2020 Baptist World Aid Australia released The COVID Fashion Report, a special edition of their Ethical Fashion Report. The report is framed around six COVID Fashion Commitments that ask companies to demonstrate the steps and measures they are taking to protect and support the most vulnerable workers in their supply chains. This company showed evidence of actions that cover SOME areas of the COVID Fashion Commitments.
Medium ESG Risk
Sustainalytics, a top ESG research firm, evaluates environmental, social, and governance risks for over 16,000 companies. Its ESG Risk Rating reflects how much risk a company faces in its industry and how well it manages those risks. The final score includes both unmanaged and unmanageable risks, and companies are rated on a scale from negligible (0-10) to severe (40+). This company received an ESG Risk Rating of 25.1, placing it in the "medium risk" category (retrieved April 2025).
27.5/100 in Food and Agriculture Benchmark
The 2026 Food and Agriculture Benchmark assessed 350 companies from the food and agriculture value chain on their contributions to healthy, sustainable, and inclusive food systems. Companies are assessed across four measurement areas: Healthy food systems, Sustainable food systems, Inclusive food systems and Governance. This company received a score of 27.5/100. The average score was 15.5 and the highest score was 61.2.
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Company Details

Type:
Public company
Founded:
1884
Revenue:
13.8 billion USD (2025)
Employees:
64,000 (2025)

Contact Details

Address:
London, United Kingdom
Website:
marksandspencer.com

Products / Brands

Marks & Spencer
Colin the Caterpillar Sweets & Lollies
M&S Food Biscuits/Crackers
Percy Pig Sweets & Lollies