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. M&S claims to be the only retailer in the world with “carbon 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 emissions 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 M&S reduced its emissions compared to the baseline emissions level of 2006/07?