Short Communication: True Cost Accounting (TCA) as a transformative approach for livestock agri-food systems

Résumé

Today, there is extensive debate about the sustainability of the food system. Numerous research and policy initiatives focus on transforming the food system to make it more sustainable. The method of True Cost Accounting (TCA) can reveal positive and negative externalities for natural, social, human, and economic capital in food production and consumption. Insight into and internalisation of these externalities in decision−making can contribute to making food systems more sustainable. This paper illustrates the use of TCA and presents a research agenda for TCA in livestock agri-food systems. TCA is based on environmental and social life-cycle assessments and, as a result, inherits some of their shortcomings. Monetising the impact of externalities is a methodological challenge, further complicated by the practical challenges of data availability. We recommend working towards a harmonised TCA approach with an interdisciplinary team of researchers to assess the true value of livestock agri-food systems.

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Référence

Willy Baltussen, Céline Bonnet, Franck Bunte, M. van Galen, Cynthia Lynn Giagnocavo, David Anthony Kenny, Annabel Oosterwijk, Laurence G. Smith, J. Snoek, I. Verweij-Novikova, Luuk S.M. Vissers et Coen P.A. van Wagenberg, « Short Communication: True Cost Accounting (TCA) as a transformative approach for livestock agri-food systems », Animal, vol. 19, n° 8, août 2025.