Marks & Spencer Group PLC

Marks & Spencer Group PLC has implemented a defined review process for its lobbying activities, stating that "M&S Company contributions and submissions are reviewed and approved by a joint Government Affairs and Sustainability sign-off group before being made," which provides structured oversight of its direct engagement with policymakers. It also exercises oversight of its indirect lobbying through industry bodies, noting that "where we do not believe that a submission on an important issue from our two key UK trade bodies (Confederation of British Industry and British Retail Consortium) adequately reflects our position - we will make an individual submission," thereby ensuring its policy positions remain aligned with its objectives. The company further affirms that it has a public commitment "to conduct [its] engagement activities in line with the goals of the Paris Agreement," underlining its climate-focused stance. However, the company does not disclose a dedicated climate-lobbying audit or report, nor a third-party assessment of lobbying alignment, and we found no evidence of a formal board-level sign-off or a named executive with sole responsibility for overseeing the alignment of its lobbying with its climate strategy, indicating that the process lacks a detailed monitoring framework and explicit accountability structures for climate-related lobbying efforts.