The move is the first of its kind for any major retailer, according to the company, and the new till rolls will also use 8% less pulp, making them lighter, which will help lower the carbon footprint associated with their transport.
Despite being lighter, the new till rolls still meet the durability requirements necessary for such receipts, and were introduced across stores from 13 April.
The rolls form part of the company's Plan A – a 100-point five-year plan to move to sustainable raw materials.
"We're looking constantly at the sustainability of the materials we use," said a spokesperson for the retailer.
Marks & Spencer is also using Forestry Stewardship Council (FSC)-certified stock for a range of other products, including tissues, kitchen and toilet rolls, sandwich cardboard packs, the Your M&S Magazine, and more than 3m Christmas cards are manufactured using FSC-certified pulp or recycled wood.
The company chose FSC over its main rival PEFC for the till rolls because it "already had a long-standing relationship with FSC".
Richard Gillies, director of Plan A at Marks & Spencer, said: "Till roll might not seem that important but it actually uses up a surprising amount of paper so this is a real step forward.
"We are really pleased to be extending our relationship with the FSC. Responsible management of forests is such an important issue and one that our customers really care about."
The new till rolls are manufactured in the UK.
Also see:
Buyers' Guide: Recycled paper 50% and above
