The 100 point eco-plan, called Plan A, also includes commitments to send no waste to landfills and significantly extend sustainable sourcing by 2012.
M&S will work with WWF on environmental projects in its agricultural supply chain, as it looks to increase its sourcing of sustainable raw materials.
The conservation organisation will also support M&S in its efforts to help customers and staff to take action to reduce their individual carbon footprint, with help from the WWF's .
M&S will also fund WWF conservation projects in Borneo and the north-east Atlantic marine eco-region.
Stuart Rose, chief executive of M&S, said: "We have promised to reach out to our customers, our staff and our suppliers to help them to take action to reduce their own environmental impact. We are delighted that we can now accelerate this process with expert support and advice from WWF."
David Nussbaum, WWF UK chief executive, said: "Agriculture and the production of food and textiles is where our ecological footprint is greatest and so we are delighted to have strengthened our relationship with Marks & Spencer to help us drive better practices in this sector."