Marks & Spencer published a How we do Business Report 2007, which outlines how the company has performed against the commitments made in its 2006 CSR Report and sets out the details of its five-year £200m 100-point 'eco-plan.' These points describe how the company intends to achieve a range of goals across five key areas:

• Climate Change
• Waste
• Sustainable raw materials
• Fair partner
• Health

M&S aims to make all its operations in the UK and Republic of Ireland carbon neutral by 2012. It intends to do so largely through energy reduction and investment in renewable energy, relying on offsetting for about 20% of the reductions. Note that the carbon neutral goal for this first five years covers only its operations - its suppliers are not included in the carbon neutrality commitment for this phase.