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According to Tesco Annual Report (2013) the company appoints Non-Executive directors (NEDs) who contribute their independent judgement and also have an Audit committee that checks the reports who are independent so it increasse their reliability. Directors are responsible for the maintenance and integrity of the Company’s website. Regulation in the UK about the preparation and distribution of financial statements may vary from legislation in other jurisdictions. As highlighted by Aronsson et al., (1997) environmental economics literature analyses, technological change, wellbeing measurement, sustainability, externality and green accounting within the framework of general symmetry models.
According to Peter Jones, David Hillier and Daphne Comfort, (2014) environmental Resources Management Limited, suggested that Tesco should think about reviewing their carbon footprint boundary of reporting to include additional indirect greenhouse gas emissions (GHG) (e.g. emissions from recycling and disposal of waste) and that the business should struggle to improve data collection and reporting for forms of business travel additional than rail and air travel. The Companies Act 2006 (Strategic Report and Directors’ Reports) Regulations 2013 requires mentioned companies to report on greenhouse gas (GHG) emissions for which they are responsible. Tesco believes in sustainable growth, and identifies that failing to minimise environmental impacts will result in inefficiency and increased costs. According to Tesco Annual Report (2013), supermarkets need to reduce their Carbon footprint has never been more difficult, but applying eco-friendly creativities is a complex process. Staff, buyers and clienteles all have to involve with new programmes and th...

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...verview of its Methodological Development. .vol. 5 (1), p44-48. (Accessed: 07/03/ 2014).
Swanson, G. (2006), “A systems view of the environment of environmental accounting. Environmental accounting: commitment or propaganda”, Advances in Environmental Accounting & Management, No. 3, p169-93. (Accessed: 19/03/ 2014).
Tesco Annual Report (2012) http://www.tescoplc.com/files/reports/ar2012/index.asp, (2014). (Accessed on: 08/04/2014)
Tesco annual report (2013), http://files.the-group.net/library/tesco/annualreport2013/pdfs/tesco_annual_report_2013.pdf, (Accessed on: 08/04/2014)
Whittington, G. (2008). Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View. Abacus, 44(2), pp.139-168.
Zahra, S. A. and Pearce II, J. A. (1989) Boards of Directors and Corporate Financial Performance: A review and integrative model, Journal of Management, 15, 291–334.

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