对于乐购而言，这里需要关注的问题是，必须从乐购的角度正确定义更广泛的责任和能力(Larcker and Tayan, 2015)。然而，这些都没有得到适当的重视。相反，领导的失败导致了整个企业绩效和企业能力的失败。
该公司董事会独立性与公司绩效之间存在关系。这可以在外部董事具有独立性和专业性质能力的情况下确定。这可以进一步使决策和管理人员的监测能力更加客观。内部和外部的公司治理对于弥合道德和绩效之间的差距都至关重要(Illiev et al, 2015)。当公司有能力通过适当的业绩释放来重新定义自己时，几乎可以肯定的是，它们不会在自己的道德标准和原则上妥协。例如，在特易购(Tesco)，不恰当的披露一直很常见。经理们扮演的角色是不正确的。在零售业，还有其他一些公司也描绘了类似的前景。这是因为这些公司没有能够将他们的观点理想化，并且在道德标准的观点上严重失败，导致问责性差和业绩不佳。
Apart from the national codes of governance and committees of experts inspiring the agenda of corporate, multinational organizations such as Tesco need to be cognizant of same norms at the level of international prescribed through companies such as economic co-operation, development organization and the securities commission’s international organization (Chhaochharia et al, 2012). This further overlap aggravates within complicated structures of corporate driven through purposes of arbitrage of regulation, tax and objectives strategically.
A potential answer might be present within the corporate compliance trends and norms of governance. In brief, convergence is essential when taking into regard to the relationship between ethics, performance and accountability. This is essential for reducing the laws friction and procedures. While specific commonality is present in emerging features of governance such as director’s independence, committees of board and planning succession, then what becomes inherent are practices of divergence.
With regard to Tesco, the issue here of concern is the fact that wider responsibilities and abilities had to be properly defined from Tesco’s perspectives (Larcker and Tayan, 2015). However these were not properly given any regard. Instead the leadership failed resulting into failure of the entire firm performance and firm ability.
This company has a relationship between independence of board and performance of firm. This can be determined when external directors have independence and ability of professional nature. This could further have more objectivity towards decision making and managers monitoring ability. Internal and external corporate governance are both essential to bridge the gap present between ethics and performance (Illiev et al, 2015). When companies have the ability to redefine themselves through appropriate performance deliverance then it is almost sure that they do not compromise over their ethical standards and principles. For example, improper disclosures have been common at Tesco. The part played by the managers was not correct. There are other firms in the retail sector which have depicted similar outlook. This is because the companies have not been able to idealize their perspectives and have gravely failed in the outlook of ethical standards resulting in poor accountability and lesser performance.