True cost accounting applications for agrifood systems policymakers

True cost accounting applications for agrifood systems policymakers PDF Author: Food and Agriculture Organization of the United Nations
Publisher: Food & Agriculture Org.
ISBN: 9251382824
Category : Social Science
Languages : en
Pages : 114

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Book Description
This background paper to The State of Food and Agriculture 2023 introduces true cost accounting (TCA) as an approach to measure and value the costs and benefits generated by agrifood systems in order to facilitate improved decision-making. The paper is based on a systematic review of existing TCA approaches and of relevant case studies in agrifood systems. Guidance on conducting TCA is provided, especially in relation to data collection. The paper ends with a discussion on scaling and harmonizing TCA for agrifood systems transformation. Based on a systematic literature review, the paper describes seven TCA approaches and identifies nine case studies deemed most relevant to policymakers in agrifood systems. It then proceeds to describe the different stages and steps needed to undergo a TCA study, such as: setting the boundaries of their assessment; determining the materiality of indicators; and estimating data points that are not readily available. The latter is particularly important given that a lack of (robust) data at low cost is potentially the main barrier to applying and scaling up TCA, especially in middle- and low-income countries.Because a TCA study requires a substantial amount of data to be collected, it is important to start with the data that are available and use this to determine which data points are crucial to answering a given policy question, to then focus on refining the available data points and filling in missing data points that are essential to the analysis. Another important bottleneck to scaling up TCA is the issue of harmonization, which the paper argues is impeded by the number of approaches available. As future steps for scaling up TCA, harmonization by integrating methodologies and adopting shared principles, ideas and requirements, is thus recommended.

True cost accounting applications for agrifood systems policymakers

True cost accounting applications for agrifood systems policymakers PDF Author: Food and Agriculture Organization of the United Nations
Publisher: Food & Agriculture Org.
ISBN: 9251382824
Category : Social Science
Languages : en
Pages : 114

Get Book

Book Description
This background paper to The State of Food and Agriculture 2023 introduces true cost accounting (TCA) as an approach to measure and value the costs and benefits generated by agrifood systems in order to facilitate improved decision-making. The paper is based on a systematic review of existing TCA approaches and of relevant case studies in agrifood systems. Guidance on conducting TCA is provided, especially in relation to data collection. The paper ends with a discussion on scaling and harmonizing TCA for agrifood systems transformation. Based on a systematic literature review, the paper describes seven TCA approaches and identifies nine case studies deemed most relevant to policymakers in agrifood systems. It then proceeds to describe the different stages and steps needed to undergo a TCA study, such as: setting the boundaries of their assessment; determining the materiality of indicators; and estimating data points that are not readily available. The latter is particularly important given that a lack of (robust) data at low cost is potentially the main barrier to applying and scaling up TCA, especially in middle- and low-income countries.Because a TCA study requires a substantial amount of data to be collected, it is important to start with the data that are available and use this to determine which data points are crucial to answering a given policy question, to then focus on refining the available data points and filling in missing data points that are essential to the analysis. Another important bottleneck to scaling up TCA is the issue of harmonization, which the paper argues is impeded by the number of approaches available. As future steps for scaling up TCA, harmonization by integrating methodologies and adopting shared principles, ideas and requirements, is thus recommended.

True Cost Accounting for Food

True Cost Accounting for Food PDF Author: Barbara Gemmill-Herren
Publisher: Routledge
ISBN: 1000389987
Category : Business & Economics
Languages : en
Pages : 248

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Book Description
This book explains how True Cost Accounting is an effective tool we can use to address the pervasive imbalance in our food system. Calls are coming from all quarters that the food system is broken and needs a radical transformation. A system that feeds many yet continues to create both extreme hunger and diet-related diseases, and one which has significant environmental impacts, is not serving the world adequately. This volume argues that True Cost Accounting in our food system can create a framework for a systemic shift. What sounds on the surface like a practice relegated to accountants is ultimately a call for a new lens on the valuation of food and a new relationship with the food we eat, starting with the reform of a system out of balance. From the true cost of corn, rice and water, to incentives for soil health, the chapters economically compare conventional and regenerative, more equitable farming practices in and food system structures, including taking an unflinching look at the true cost of cheap labour. Overall, this volume points towards the potential for our food system to be more human-centred than profit-centred and one that has a more respectful relationship to the planet. It sets forth a path forward based on True Cost Accounting for food. This path seeks to fix our current food metrics, in policy and in practice, by applying a holistic lens that evaluates the actual costs and benefits of different food systems, and the impacts and dependencies between natural systems, human systems, agriculture and food systems. This volume is essential reading for professionals and policymakers involved in developing and reforming the food system, as well as students and scholars working on food policy, food systems and sustainability.

The State of Food and Agriculture 2023

The State of Food and Agriculture 2023 PDF Author: Food and Agriculture Organization of the United Nations
Publisher: Food & Agriculture Org.
ISBN: 9251381674
Category : Political Science
Languages : en
Pages : 150

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Book Description
Agrifood systems generate significant benefits to society, including the food that nourishes us and jobs and livelihoods for over a billion people. However, their negative impacts due to unsustainable business-as-usual activities and practices are contributing to climate change, natural resource degradation and the unaffordability of healthy diets. Addressing these negative impacts is challenging, because people, businesses, governments and other stakeholders lack a complete picture of how their activities affect economic, social and environmental sustainability when they make decisions on a day-to-day basis. The State of Food and Agriculture 2023 looks into the true cost of food for sustainable agrifood systems. The report introduces the concept of hidden environmental, health and social costs and benefits of agrifood systems and proposes an approach – true cost accounting (TCA) – to assess them. To operationalize the TCA approach, the report proposes a two-phase assessment process, first relying on national-level TCA assessments to raise awareness and then moving towards in-depth and targeted evaluations to prioritize solutions and guide transformative actions. It provides a first attempt at national-level assessments for 154 countries, suggesting that global hidden costs from agrifood systems amount to at least to 10 trillion 2020 PPP dollars. The estimates indicate that low-income countries bear the highest burden of the hidden costs of agrifood systems relative to national income. Despite the preliminary nature of these estimates, the analysis reveals the urgent need to factor hidden costs into decision-making for the transformation of agrifood systems. Innovations in research and data, alongside investments in data collection and capacity building, are needed to scale the application of TCA, especially in low- and middle-income countries, so that it can become a viable tool to inform decision- and policymaking in a transparent and consistent way.

The role of true cost accounting in guiding agrifood businesses and investments towards sustainability

The role of true cost accounting in guiding agrifood businesses and investments towards sustainability PDF Author: Food and Agriculture Organization of the United Nations
Publisher: Food & Agriculture Org.
ISBN: 9251382913
Category : Social Science
Languages : en
Pages : 66

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Book Description
This background paper to The State of Food and Agriculture 2023 describes how true cost accounting (TCA) and the lessons learned from its application can inform efforts to develop a sound economic foundation for sustainability in business and finance in agrifood systems. It looks at the current state of TCA in the business and financial sector, giving examples of different initiatives and resources available that have contributed significantly to the development of knowledge and guidance for TCA application within the private and financial sectors in agrifood systems. The paper recognises the value of drawing on the extensive groundwork that has been conducted under various TCA initiatives to develop ready-reference databases and tools for the private sector. It also acknowledges that numerous gaps need to be filled to ensure the mainstreaming of TCA. These include gaps in the standardization of methods, including indicators, impact pathways and valuation factors. Research and guidance are needed to help businesses integrate capital accounting into corporate governance, strategy and performance models. Overcoming these barriers will require coordinated efforts by different actors in agrifood systems.The great challenges of our time call for a new economic foundation for sustainability. The momentum at the international level to reform business accounting and reporting standards can support a transformation towards sustainable agrifood systems. So far, the initial success of agrifood businesses in applying and integrating TCA into decision-making shows that, given the right enabling environment, businesses can contribute to building socially, environmentally and economically sustainable agrifood systems. To achieve this transformation, however, standard-setting is needed to create a level playing field.

Accounting for the hidden costs of agrifood systems in data-scarce contexts

Accounting for the hidden costs of agrifood systems in data-scarce contexts PDF Author: Food and Agriculture Organization of the United Nations
Publisher: Food & Agriculture Org.
ISBN: 9251382921
Category : Social Science
Languages : en
Pages : 62

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Book Description
This background paper to The State of Food and Agriculture 2023 reviews the methods used, as well as the data required, to estimate the hidden environmental, social and health costs associated with agrifood systems. The studies analysed are based on the true cost accounting approach, which can facilitate improved decision-making by policymakers, businesses, farmers, investors and consumers. The reviewed studies demonstrate that hidden costs of agrifood systems are considerable, and that action is needed at global, national and local levels. To apply true cost accounting at the country level, the methods developed must be downscaled and the data limitations overcome. This review goes through each cost category – environmental, social and health – and proposes approaches to deal with them, with a focus on country-level estimates and analysis, especially in data-scarce countries. Where data are not available or time is limited, methods combining secondary data are suggested. In some cases, the suggestion is to collaborate with research centres.The paper further argues that, when addressing hidden costs in agrifood systems, trade-offs may arise, which may require the use of more complex tools, such as partial and general equilibrium models, to analyse their impacts on different areas. In general, the extent of the compromise will be minimized if there are at least as many policy instruments as there are objectives. For example, if a country seeks to restore fish stocks and address rural poverty, restricting catch alone could increase poverty in the artisanal fishing community. Adding income support, however, could allow both objectives to be met.

Managing Healthy Livestock Production and Consumption

Managing Healthy Livestock Production and Consumption PDF Author: Nadia El-Hage Scialabba
Publisher: Academic Press
ISBN: 0128230517
Category : Technology & Engineering
Languages : en
Pages : 277

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Book Description
Managing Healthy Livestock Production and Consumption is a highly interdisciplinary resource based on scientific and empirical evidence. It is illustrated with best practices of low-input livestock systems from different continents and offers predictive modelling alternatives for a more resilient future. By addressing gaps of knowledge and presenting scientific perspective studies of livestock’s impact on the environment and the global food supply up to 2050, this book is useful for those advocating for sustainable food systems. Existing evidence of the effects of livestock production on food quality and nutrition is reviewed. Livestock production and consumption is a highly diverse topic where current publications only include/focus a single aspect of the issues, for example, greenhouse gas emissions or health impacts, leading to unilateral decisions such as refraining from meat consumption. However, animals are necessary to soil fertility and ecosystems balance and a more realistic resource is necessary for researchers, scientists, and policy makers. This book clarifies perceptions by presenting sound scientific evidence across livestock landscapes for the scientific community to better appreciate the ecological web of life and the social web of community related to livestock production. An edited work written by globally diverse scientists and practitioners, including field workers, technicians, and policy makers, this is a valuable resource for researchers, teachers, and development agents working in the area of sustainable livestock production and consumption of animal source foods. National, international organizations, policy makers, and donors interested in sustainable development of the livestock sector will also find the information here practical and applicable. Describes the public-health impacts of sustainable diets and livestock products Presents the impacts of livestock production on the environment and food supply Explores future scenarios (up to 2050) of low input livestock systems Includes current case studies of low input livestock systems that offer potential for scaling-up and replication for sustainable livestock futures

Making Better Policies for Food Systems

Making Better Policies for Food Systems PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264967834
Category :
Languages : en
Pages : 280

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Book Description
Food systems around the world face a triple challenge: providing food security and nutrition for a growing global population; supporting livelihoods for those working along the food supply chain; and contributing to environmental sustainability. Better policies hold tremendous promise for making progress in these domains.

Environmental Pest Management

Environmental Pest Management PDF Author: Moshe Coll
Publisher: John Wiley & Sons
ISBN: 1119255597
Category : Science
Languages : en
Pages : 448

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Book Description
A wide-ranging, interdisciplinary exploration of key topics that interrelate pest management, public health and the environment This book takes a unique, multidimensional approach to addressing the complex issues surrounding pest management activities and their impacts on the environment and human health, and environmental effects on plant protection practices. It features contributions by a distinguished group of authors from ten countries, representing an array of disciplines. They include plant protection scientists and officers, economists, agronomists, ecologists, environmental and public health scientists and government policymakers. Over the course of eighteen chapters, those experts share their insights into and analyses of an array of issues of vital concern to everyone with a professional interest in this important subject. The adverse effects of pest control have become a subject of great concern worldwide, and researchers and enlightened policymakers have at last begun to appreciate the impact of environmental factors on our ability to manage pest populations. Moreover, while issues such as pesticide toxicity have dominated the global conversation about pest management, economic and societal considerations have been largely neglected. Environmental Pest Management: Challenges for Agronomists, Ecologists, Economists and Policymakers is the first work to provide in-depth coverage of all of these pressing issues between the covers of one book. Offers a unique multi-dimensional perspective on the complex issues surrounding pest management activities and their effect on the environment and human health Addresses growing concerns about specific pest management strategies, including the use of transgenic crops and biological controls Analyses the influence of global processes, such as climate change, biological invasions and shifts in consumer demand, and ecosystem services and disservices on pest suppression efforts Explores public health concerns regarding biodiversity, pesticide use and food safety Identifies key economic drivers of pest suppression research, strategies and technologies Proposes new regulatory approaches to create sustainable and viable crop protection systems in the framework of agro-environmental schemes Offering a timely and comprehensively-unique treatment of pest management and its environmental impacts in a single, inter-disciplinary volume, this book is a valuable resource for scientists in an array of disciplines, as well as government officials and policymakers. Also, teachers of undergraduate and graduate level courses in a variety of fields are sure to find it a highly useful teaching resource.

Digitalising extension: Smart Advisory Services for Farmers

Digitalising extension: Smart Advisory Services for Farmers PDF Author: CTA
Publisher: CTA
ISBN:
Category : Business & Economics
Languages : en
Pages : 48

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Book Description
To enable smallholder farmers to improve production, reduce crop loss and ultimately increase productivity, it’s crucial to transform agricultural extension services through impactful decision-support tools and digital know-how. SPORE is the quarterly magazine of the Technical Centre for Agricultural and Rural Cooperation (CTA), offering a global perspective on agribusiness and sustainable agriculture. CTA operates under the Cotonou Agreement between the countries of the Africa, Caribbean and Pacific (ACP) group and the European Union and is financed by the EU.

A multi-billion-dollar opportunity – Repurposing agricultural support to transform food systems

A multi-billion-dollar opportunity – Repurposing agricultural support to transform food systems PDF Author: Food and Agriculture Organization of the United Nations
Publisher: Food & Agriculture Org.
ISBN: 9251349177
Category : Political Science
Languages : en
Pages : 180

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Book Description
Public support mechanisms for agriculture in many cases hinder the transformation towards healthier, more sustainable, equitable, and efficient food systems, thus actively steering us away from meeting the Sustainable Development Goals and targets of the Paris Agreement. This report sets out the compelling case for repurposing harmful agricultural producer support to reverse this situation, by optimizing the use of scarce public resources, strengthening economic recovery from the COVID-19 pandemic, and ultimately driving a food systems transformation that can support global sustainable development commitments. The report provides policymakers with an updated estimate of past and current agricultural producer support for 88 countries, projected up until 2030. The trends emerging from the analysis are a clear call for action at country, regional and global levels to phase out the most distortive, environmentally and socially harmful support, such as price incentives and coupled subsidies, and redirecting it towards investments in public goods and services for agriculture, such as research and development and infrastructure, as well as decoupled fiscal subsidies. Overall, the analysis highlights that, while removing and/or reducing harmful agricultural support is necessary, repurposing initiatives that include measures to minimize policy trade-offs will be needed to ensure a beneficial outcome overall. The report confirms that, while a few countries have started repurposing and reforming agricultural support, broader, deeper, and faster reforms are needed for food systems transformation. Thus, it provides guidance (in six steps) on how governments can repurpose agricultural producer support – and the reforms this will take.