According to Tesco's annual report (2013), the company appoints non-executive directors (NEDs) who provide independent judgment and also has an audit committee which checks the independent reports in order to increase their reliability. The Administrators are responsible for the maintenance and integrity of the Company's website. Regulations in the United Kingdom regarding the preparation and distribution of financial statements may differ from the laws of other jurisdictions. As pointed out by Aronsson et al. (1997), analyzes of the literature on environmental economics, technological change, well-being 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 consider reviewing its carbon footprint reporting limits to include additional indirect greenhouse gas (GHG) emissions (e.g. emissions from recycling and waste disposal) and that the company should strive to improve data collection and reporting. for forms of business travel other than rail and air travel. The Companies (Strategic Reporting and Directors' Reports) Regulations 2006, 2013 require listed companies to report the greenhouse gas (GHG) emissions for which they are responsible. Tesco believes in sustainable growth and recognizes that failure to minimize environmental impacts will lead to inefficiency and increased costs. According to Tesco's 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 customers all need to be involved in the new programs and middle of paper ......overview of its methodological development. .flight. 5 (1), p. 44-48. (Accessed: 03/07/2014).Swanson, G. (2006), “A systemic view of the environment of environmental accounting. Environmental accounting: commitment or propaganda”, Advances in Environmental Accounting & Management, n° 3, p169-93. (Accessed: 03/19/2014). Tesco Annual Report (2012) http://www.tescoplc.com/files/reports/ar2012/index.asp, (2014). (Accessed: 04/08/2014)Tesco Annual Report (2013), http://files.the-group.net/library/tesco/annualreport2013/pdfs/tesco_annual_report_2013.pdf, (Accessed: 04/08/ 2014 )Whittington, G. (2008). Fair value and the proposed IASB/FASB conceptual framework: an alternative vision. Abacus, 44(2), pp.139-168. Zahra, SA and Pearce II, JA (1989) Boards of Directors and Corporate Financial Performance: A Review and Integrative Model, Journal of Management, 15, 291–334.