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3. b. Where scope 1 emissions greater than Scope 3 emissions in 2016/2017? 2. Marks and Spencer (M&S) is a multinational retailer headquartered in London.

3. b. Where scope 1 emissions greater than Scope 3 emissions in 2016/2017?
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2. Marks and Spencer (M\&S) is a multinational retailer headquartered in London. Its 2017 sustainability report, known as Plan A, is at http://planareport.marksandspencec.com. haternitionof Sautninakility Reperediag 505 Required: 3. M\&S's Plan A is an award-winning sustainability report, Ironically, one of its strengths is the honesty with which it reports progress toward reaching sustainability goals. In which areas does the company report that it is on track? b. In which areas is it behind? Which goals are reported as not having been achieved? 3. Continue to refer to Marks and Spencer's (M\&S) 2017 Plan A report in answering the following questions about the company's carbon accounting: Required: a. M8.S claims to be the only retailer in the world with "earbon neutral global operations." How did the company achieve this milestone? What carbon accounting conventions underlie this claim? b. Were Scope 1 emissions greater than Scope 3 entissions in 2016/17? c. How does M\&S measure carbon emissions intensity? Did this metric improve between 2015/16 and 2016/17 ? d. By how much has MreS reduced its ernissions compared to the bascline cunissions

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