Marks & Spencer has achieved 105 of the 180 commitments set out in its environment and ethical programme, Plan A.

The retailer has revealed it has opened its first two energy efficient ‘Ethical Excellence’ factories in Bangladesh and Indonesia as well as an overseas sustainability store to open in India.

M&S said it is on course to achieve a further 18 of its objectives by April 2012.

As part of the programme M&S is to install water saving technology in 300 stores.

It has also launched educational site funded by the 5p carrier bag charge at M&S food halls and trailed dual fuel truck technology on its fleet at the retailer’s distribution centre in Crewe.  

M&S is expected to save more than a million printed payslips over the next 12 months after moving to a paperless payslip system. All 78,000 M&S employees now have the option to receive their payslips electronically.  

In August, the retailer announced two major projects to help protect some of the key natural resources in M&S products and the previous month began donating 50p from every £1 saved from hanger recycling to children’s charity UNICEF with a target to raise at least £1.9million.

Richard Gillies, director of Plan A, CSR and Sustainable Business, said: “Plan A continues to deliver a more sustainable M&S. It’s helping our stores become more energy efficient, our lorries use less fuel, our supply chain become greener and more resilient and it enables us to trade ethically around the world.

“We’re also saving money, so it’s good for business, and it’s good for customers, who are getting involved in huge numbers through campaigns like Forever Fish and hanger recycling for UNICEF. We’re pleased with progress so far, but recognise there’s still much more to do.”