A Case Study Abstract Marks & Spencer is one of the well-know British retailers. The company has more than 450 stores within the UK and employs more than 65,000 people. Customers are more aware that where and how they want to shop. This made retailers much more difficult to survive. That’s why Marks & Spencer need a new business strategy. Thus, they do some change for the whole organization. They refocus on quality, value, and service, in addition to innovation and trust. To attain to expectative effect, Marks & Spencer creates working practices which reflects the way of they doing things. These practices guides and influences employees as they carry out their work. The case study mentions about new strategy of Marks & Spencer constantly. ” Marks & Spencer developed a promotional campaign that emphasized ‘Your M&S’. This helped the company to connect customers with the heritage in the business. It also linked the business in the minds of customers with its two other values of Innovation and Trust.” But it doesn’t explain the new business values “Innovation” and “Trust” entirely. Besides, we can see that how these working practices help employees deal with challenges they faced, but it doesn’t show how these working practices succeed and reflect on sales and brand awareness.