Text
E-book True Cost Accounting for Food : Balancing the Scale
Behind all the food that we eat is a vast realm of unaccounted for interactions:the diversion of water from rivers; the extraction of nutrients from soil; thedischarge of pollutants to air and water; the exaction of labor to grow, manage,pick, and package; the release of carbon dioxide to transport and deliver; and soon. When we shine a light on these interactions it becomes clear that a 99¢hamburger costs all of us a lot more than the dollar placed by a consumer intothe hands of a cashier. The singular focus of the business model that madecheap food possible overlooks the multiple costs to society related to sufferingwith or cleaning up pollution, the cost of social assistance or food charity forlarge segments of the population who are not paid enough to buy the foodthey grow, manage, pick, or package, and the public health costs from the diet-related disorders that are a direct consequence of industrially created highlyprocessed food, to name just a few. In the end, this“cheap”hamburger isextremely expensive, but most of the cumulative cost is borne by all of us as aglobal community. A central challenge is that the uninformed choices that weas consumers, as policymakers, and businesses make perpetuate the problem. TCA (sometimes referred to as“full”cost accounting; here, we use“true”)provides a framework for systemic shifts across food systems. It allows foraggregation of information across affected economies and aspects of the foodsupply chain (production, processing, distribution, and retail). It intends tocreate transparency for regulatory decision-making that can realign subsidies ina more balanced direction. It facilitates broad engagement from farmers toconsumers, bridging practice and policy. What sounds, on the surface, like acomplicated tool relegated to accountants is ultimately a clarion call for a neweconomics of food and a new relationship with the land and the food that weeat, starting with a holistic view of a system out of balance and ending with anew approach to business and integrated reporting. As TCA enters our voca-bulary, readers mightfind it helpful to turn to the glossary as developed by theGlobal Alliance for the Future of Food (Eigenraamet al., 2020).
Tidak tersedia versi lain