According to Tesco's annual report (2013) the company appoints non-executive directors (NEDs) who contribute their independent judgment and also has an audit committee which monitors the reports who are independent so to increase its reliability. The administrators are responsible for the maintenance and integrity of the Company website. Regulation in the UK on the preparation and distribution of financial statements may vary from the legislation in other jurisdictions. As highlighted by Aronsson et al., (1997), analysis of the literature of environmental economics, technological change, well-being measurement, sustainability, externalities and green accounting in 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 carbon footprint reporting limits to include additional indirect greenhouse gas (GHG) emissions (e.g. resulting from recycling and waste disposal) and that the company should strive to improve data collection and reporting. for forms of business travel in addition to rail and air travel. The Companies Act 2006 (Strategic Report and Directors' Reports) Regulations 2013 requires named companies to report on the greenhouse gas (GHG) emissions for which they are responsible. Tesco believes in sustainable growth and believes that failure to minimize environmental impacts will result in inefficiency and increased costs. According to the Tesco Annual Report (2013), the need for supermarkets to reduce their carbon footprint has never been more difficult, but applying eco-friendly creativity is a complex process. Staff, buyers and customers need to be involved with new programs and with the...... middle of the document ...... overview of its methodological development. .vol. 5 (1), p. 44-48. (Accessed: 03/07/2014). Swanson, G. (2006), “An environmental systems view of environmental accounting. Environmental accounting: commitment or propaganda”, Advances in Environmental Accounting & Management, No. 3, p169-93. (Accessed: 03/19/2014). Tesco Annual Report (2012) http://www.tescoplc.com/files/reports/ar2012/index.asp, (2014). (Accessed on: 04/08/2014) Tesco Annual Report (2013), http://files.the-group.net/library/tesco/annualreport2013/pdfs/tesco_annual_report_2013.pdf, (Accessed on: 04/08/2014 )Whittington, G. (2008). Fair Value and the IASB/FASB conceptual framework project: an alternative vision. Abacus, 44(2), pp.139-168. Zahra, S.A. and Pearce II, JA (1989) Boards of directors and corporate financial performance: a review and integration model, Journal of Management, 15, 291–334.