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A Strategic Approach to Target Setting in Tier 2 

Published: 14 February 2024
1 min read
Media Type
Case study iconCase Study
Fashion Climate Fund

Featured Partner

Marks & Spencer

As part of their singular focus on becoming a net zero business by 2040, Marks & Spencer (M&S) sought to implement carbon-reducing interventions in their supply chain that could be replicated industry-wide.


completed Carbon Tech Assessments
running Carbon Target Setting

The Challenge

With a commitment to reducing greenhouse gas emissions (GHG), conserving energy and water resources, M&S embarked on a strategic approach to target setting in their Tier 2 supplier facilities. It was particularly important to them that their suppliers have support through a trusted partner throughout the process, which led them to partner with Aii. 

The Approach

Together, M&S and Aii took the following steps: 

  • In collaboration with Aii and RESET Carbon, M&S initiated a series of Carbon Tech Assessments.  These assessments provided critical insights into the reduction potentials of various facilities within their Tier 2 supplier network. Through this analysis, M&S identified high-impact facilities and prioritized them for further action.
  • After the assessments, 44 facilities were moved into Carbon Target Setting initiatives in 44 facilities, with the facilities setting an average goal of achieving a 31.4% reduction per facility. 

What’s Next

By leveraging the insights from Carbon Tech Assessments, M&S gained a deeper understanding of the opportunities for emission reductions across their supply chain, as well as the crucial next step of setting targets for high-impact facilities. Looking ahead, M&S is evaluating the potential of expanding these efforts into their Tier 1 facilities; their journey sets a strong example for starting with a focused decarbonization approach and using those learnings to increase impact.