As far as this matter of thesis statement is concerned, it is quite complicated due to many factors in the situation we are discussing. The essays we write for CSS are not meant to be a professional piece of writing. It should be considered an amateur piece of writing as no one is expecting you to be a master of writing professional essays or professional piece of writing. Of course if you have the skill, it will yield you very good marks.
Secondly this essay that we are supposed to write is not a piece of research. You cannot reference each and everything. You are not talking about methodologies. You are not reviewing the literature. You are not distributing questionnaires nor you are taking interviews.
Another thing to take notice of is, the style of your writing. Style of your writing determines the place where you should put your thesis statement. I would again say that you should determine this yourself. I myself would like to start my introduction paragraph with a dynamic and strong sentence rather than keeping it to the end of the paragraph. But in some situations you really cannot do it. Like I had to submit an assignment a month ago. I couldn't start it with a dynamic and detailed sentence that could qualify for a thesis statement. Naturally I had to write the thesis statement in the end. So the situation matters a lot. Normally it is easier task to put a thesis statement in the end rather than beginning.

Tesco PLC was founded by Jack Cohen in 1919 when he opened a market stall in east end of London. After that in 1934 he bought a plot of land at Edmonton in the North London. This plot was used to build a new headquarters and warehouse which became the basis for modern Tesco which we currently see everywhere around us. Currently Tesco PLC is established in 14 markets and operates across North America, Europe and Asia. Currently it is world’s third largest retailer and UK’s number one. Tesco is a company that is working in UK on a very large scale. It is in FTSE top 100 and currently ranked at 18th position. It is quite popular and it is successful in earning the loyalty of customers. Everyone can feel its presence around them. Tesco has more than 2700 stores and 293,676 employees in UK only as mentioned in their annual report 2011. Managing such huge number of stores, employees and customers is not an easy job. Tesco functions in the retail market. It is competing on basis of prices with its top competitors like ASDA, Morrison and Sainsburys. It is ahead of these companies in competition and it is growing steadily. All this poses huge corporate governance responsibilities upon Tesco let it be the board of directors, shareholders, customers, employees, suppliers, government or community, so it would be worth having a critical overview of Tesco PLC to find out clues about ethical or unethical leadership, governance issues and arrangements made for their improvement, corporate social responsibility and sustainability and this is what this report intends to do so.