...Stuart Rose, boss of Marks & Spencer...is completely serious about Plan A, his strategy to make M&S into Britain’s most ethical retailer...Plan A is a list of 100 commitments, including no more sending waste to landfill and becoming carbon neutral by 2012...Mr Rose says that the plan was born out of the Look Behind the Label campaign, which highlighted M&S’s commitment to...Fairtrade....Mr Rose says...that the company will be audited on the commitments...He insists that a lot has happened already....[including] switching to green sources of electricity...The Government is concerned about climate change and M&S’s plan could prove a canny defensive measure...