True Cost Accounting Applications For Agrifood Systems Policymakers
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True Cost Accounting Applications For Agrifood Systems Policymakers
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Author : Food and Agriculture Organization of the United Nations
language : en
Publisher: Food & Agriculture Org.
Release Date : 2023-11-06
True Cost Accounting Applications For Agrifood Systems Policymakers written by Food and Agriculture Organization of the United Nations and has been published by Food & Agriculture Org. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-11-06 with Social Science categories.
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
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Author : Barbara Gemmill-Herren
language : en
Publisher: Routledge
Release Date : 2021-06-22
True Cost Accounting For Food written by Barbara Gemmill-Herren and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-06-22 with Business & Economics categories.
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.
Accounting For The Hidden Costs Of Agrifood Systems In Data Scarce Contexts
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Author : Food and Agriculture Organization of the United Nations
language : en
Publisher: Food & Agriculture Org.
Release Date : 2023-11-06
Accounting For The Hidden Costs Of Agrifood Systems In Data Scarce Contexts written by Food and Agriculture Organization of the United Nations and has been published by Food & Agriculture Org. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-11-06 with Social Science categories.
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.
The State Of Food And Agriculture 2023
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Author : Food and Agriculture Organization of the United Nations
language : en
Publisher: Food & Agriculture Org.
Release Date : 2023-11-06
The State Of Food And Agriculture 2023 written by Food and Agriculture Organization of the United Nations and has been published by Food & Agriculture Org. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-11-06 with Political Science categories.
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
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Author : Food and Agriculture Organization of the United Nations
language : en
Publisher: Food & Agriculture Org.
Release Date : 2023-11-06
The Role Of True Cost Accounting In Guiding Agrifood Businesses And Investments Towards Sustainability written by Food and Agriculture Organization of the United Nations and has been published by Food & Agriculture Org. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-11-06 with Social Science categories.
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.
2023
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Author : 联合国粮食及农业组织
language : zh-CN
Publisher: Food & Agriculture Org.
Release Date : 2023-12-22
2023 written by 联合国粮食及农业组织 and has been published by Food & Agriculture Org. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-12-22 with Technology & Engineering categories.
农业粮食体系为社会带来巨大利益，包括滋养人类的食物以及十亿多人的就业和生计。然而，“一切照常”式的活动和做法难以为继，其负面影响导致气候变化、自然资源退化、健康食品价格居高不下。如何应对这些负面影响，是个重大挑战，因为公众、企业、政府及其他利益相关方在日常决策时，对自身活动如何影响经济、社会和环境的可持续性缺乏全面了解。 《2023年粮食及农业状况》为打造可持续的农业粮食体系核算了真实的粮食成本。本报告介绍了农业粮食体系的环境、社会和健康隐性成本和收益的概念，提出了评估这些成本和收益的方法 — 真实成本核算。为了落实真实成本核算方法，报告提出了一个两阶段的核算进程，首先是依靠国家一级的真实成本核算来提高认识，然后再进行深入和有针对性的核算，以确定解决方案的优先次序并指导农业粮食体系的转型行动。本报告首次尝试对154个国家进行核算，结果表明，全球农业粮食体系的隐性成本至少达到10万亿2020年购买力平价美元。核算表明，相对于国民收入而言，低收入国家的农业粮食体系隐性成本负担最大。尽管这些估算是初步的，但分析表明，迫切需要将隐性成本纳入农业粮食体系转型决策。各国需要在研究和数据方面进行创新，同时在数据收集和能力建设方面进行投资，以扩大真实成本核算的应用范围，特别是在中等偏下收入国家，从而使真实成本核算成为一个可行工具，以透明和一致的方式为决策提供参考。
2023
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Author : Продовольственная и сельскохозяйственная организация Объединенных Наций
language : ru
Publisher: Food & Agriculture Org.
Release Date : 2023-12-22
2023 written by Продовольственная и сельскохозяйственная организация Объединенных Наций and has been published by Food & Agriculture Org. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-12-22 with Technology & Engineering categories.
Агропродовольственные системы дают обществу значительные блага, включая продовольствие, которое обеспечивает нам питание, рабочие места и источники средств к существованию для более чем одного миллиарда человек. Однако негативные последствия их функционирования, являющиеся результатом сложившихся в прошлые годы не соответствующих принципам устойчивости видов деятельности иźприемов, приводят к изменению климата, деградации природных ресурсов и экономической недоступности полезных для здоровья рационов питания. Преодоление этих негативных последствий сопряжено с проблемами, поскольку население, предприниматели, правительства и другие заинтересованные стороны, принимая повседневные решения, не имеют полной картины того, как их деятельность влияет на экономическую, социальную и экологическую устойчивость. В докладе "Положение дел в области продовольствия и сельского хозяйства – 2023" рассматриваются вопросы реальной стоимости продовольствия в агропродовольственных системах, соответствующих принципам устойчивости. В нем представляется концепция экологических, социальных и связанных со здоровьем скрытых издержек и выгод функционирования агропродовольственных систем и предлагается подход – учет реальных издержек (УРИ) – для их оценки. Для практического применения подхода УРИ в докладе предлагается двухэтапный подход, первый этап которого предполагает оценку УРИ на национальном уровне с последующим переходом к углубленным целевым оценкам для определения приоритетности решений и направленности мероприятий по преобразованию
2023
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Author : منظمة الأغذية والزراعة للأمم المتحدة
language : ar
Publisher: Food & Agriculture Org.
Release Date : 2023-12-22
2023 written by منظمة الأغذية والزراعة للأمم المتحدة and has been published by Food & Agriculture Org. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-12-22 with Political Science categories.
تعود النظم الزراعية والغذائية بفوائد جمة على المجتمع، بما فيها الأغذية التي تغذينا وفرص العمل وسبل العيش لأكثر من مليار شخص. ولكنّ آثارها السلبية الناجمة عن الأنشطة والممارسات المعتادة غير المستدامة تساهم في إحداث تغيّر المناخ، وتدهور الموارد الطبيعية، وعدم القدرة على تحمّل كلفة الأنماط الغذائية الصحية. ومن الصعب التصدي لهذه الآثار السلبية لأن الأشخاص والأعمال التجارية والحكومات وأصحاب المصلحة الآخرين يفتقرون إلى الصورة الكاملة للطريقة التي تؤثر فيها أنشطتهم على الاستدامة الاقتصادية والاجتماعية والبيئية عندما يصنعون القرارات يوميًا. وينظر تقرير حالة الأغذية والزراعة 2023 في الكلفة الحقيقية للأغذية من أجل إقامة نظم زراعية وغذائية مستدامة. ويقدم التقرير مفهوم التكاليف والمنافع البيئية والاجتماعية والصحية المستترة التي تنطوي عليها النظم الزراعية والغذائية، ويقترح نهجًا – هو نهج حساب التكاليف الحقيقية – لتقييمها. ولتفعيل نهج حساب التكاليف الحقيقية، يقترح التقرير عملية تقييم من مرحلتين، بحيث يتم الاعتماد أولًا على عمليات تقييم حساب التكاليف الحقيقية على المستوى الوطني من أجل رفع مستوى الوعي، ويتم من ثم الانتقال إلى عمليات التقييم المعمّقة والمحددة الأهداف من أجل تحديد الحلول ذات الأولوية وتوجيه الإجراءات التحويلية. ويقدّم التقرير أول محاولة لإجراء عمليات تقييم على المستوى الوطني في 154 بلدًا، ويشير إلى أن التكاليف المستترة العالمية التي تنتج عن النظم الزراعية والغذائية تبلغ ما لا يقل عن 10 ترليونات دولار على أساس تكافؤ القوة الشرائية لعام 2020. وتشير التقديرات إلى أن البلدان المنخفضة الدخل تتحمّل الجزء الأكبر من التكاليف المستترة للنظم الزراعية والغذائية مقارنة بالدخل الوطني. ومع أنّ هذه التقديرات أوليّة، يكشف التحليل النقاب عن الحاجة الماسة إلى أخذ التكاليف المستترة في الاعتبار عند صنع القرارات الرامية إلى تحويل النظم الزراعية والغذائية. وهناك حاجة إلى الابتكارات في البحوث والبيانات وإلى الاستثمارات في جمع البيانات وبناء القدرات لتوسيع نطاق تطبيق حساب التكاليف الحقيقية، خاصة في البلدان المنخفضة والمتوسطة الدخل، وذلك لكي تصبح أداة حيوية تسترشد بها عمليات صنع القرار ورسم السياسات بطريقة شفافة ومتسقة.
El Estado Mundial De La Agricultura Y La Alimentaci N 2023
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Author : Organización de las Naciones Unidas para la Agricultura y la Alimentación
language : es
Publisher: Food & Agriculture Org.
Release Date : 2023-12-22
El Estado Mundial De La Agricultura Y La Alimentaci N 2023 written by Organización de las Naciones Unidas para la Agricultura y la Alimentación and has been published by Food & Agriculture Org. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-12-22 with Social Science categories.
Los sistemas agroalimentarios generan importantes beneficios para la sociedad, incluidos los alimentos que consumimos y los puestos de trabajo y medios de vida de más de 1 000 millones de personas. Sin embargo, sus efectos negativos derivados de actividades y prácticas insostenibles orientadas al mantenimiento de las condiciones actuales están contribuyendo al cambio climático, la degradación de los recursos naturales y la inasequibilidad de las dietas saludables. Abordar estos efectos negativos es complicado porque las personas, las empresas, los gobiernos y otras partes interesadas no tienen una visión general de cómo afectan sus actividades a la sostenibilidad económica, social y ambiental cuando toman decisiones en su día a día. En El estado mundial de la agricultura y la alimentación de 2023 se examina el verdadero costo de los alimentos para lograr sistemas agroalimentarios sostenibles. En el informe se introduce el concepto de beneficios y costos ocultos ambientales, sociales y sanitarios de los sistemas agroalimentarios y se propone un enfoque (la contabilidad de costos reales [CCR]) para abordarlos. Con el fin de poner en marcha el enfoque de la CCR, en el informe se propone un proceso de evaluación de dos fases, que inicialmente consiste en evaluaciones a nivel nacional basadas en la CCR para sensibilizar sobre la cuestión y después pasa a evaluaciones más profundas y específicas destinadas a priorizar soluciones y orientar la adopción de medidas transformadoras. En el informe se presenta un primer intento de evaluación a escala nacional de 154 países, el cual sugiere que los costos ocultos mundiales derivados de los sistemas agroalimentarios ascienden a, al menos, 10 billones de dólares PPA de 2020. Las estimaciones indican que los países de ingresos bajos soportan la carga más elevada de los costos ocultos de los sistemas agroalimentarios en relación con los ingresos nacionales. A pesar del carácter preliminar de estas estimaciones, el análisis revela la necesidad urgente de tener en cuenta los costos ocultos en los procesos de adopción de decisiones para la transformación de los sistemas agroalimentarios. Se necesitan innovaciones en materia de investigación y datos, así como inversiones en recopilación de datos y creación de capacidad, que permitan ampliar la aplicación de la CCR, especialmente en los países de ingresos medianos y bajos, de forma que se pueda convertir en un instrumento viable para fundamentar los procesos de adopción de decisiones y formulación de políticas de manera transparente y coherente.
La Situation Mondiale De L Alimentation Et De L Agriculture 2023
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Author : Organisation des Nations Unies pour l'alimentation et l'agriculture
language : fr
Publisher: Food & Agriculture Org.
Release Date : 2023-12-22
La Situation Mondiale De L Alimentation Et De L Agriculture 2023 written by Organisation des Nations Unies pour l'alimentation et l'agriculture and has been published by Food & Agriculture Org. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-12-22 with Social Science categories.
Les systèmes agroalimentaires offrent à la société des avantages considérables: ils produisent les aliments dont nous nous nourrissons et procurent des emplois et des moyens d’existence à plus d’un milliard de personnes. Or ils ont aussi des incidences négatives, liées aux activités et pratiques non durables actuelles, qui contribuent au changement climatique, à la dégradation des ressources naturelles et à l’inaccessibilité économique d’une alimentation saine. Il est difficile de remédier à ces incidences négatives car les individus, les entreprises, les gouvernements et les autres parties prenantes, lorsqu’ils prennent des décisions au quotidien, n’ont pas une vue complète de l’impact de leurs activités sur la durabilité économique, sociale et environnementale. Dans l’édition 2023 de La Situation mondiale de l’alimentation et de l’agriculture nous examinons le coût véritable des aliments, avec en ligne de mire l’instauration de systèmes agroalimentaires durables. Le rapport introduit la notion de coûts et d’avantages environnementaux, sociaux et sanitaires cachés des systèmes agroalimentaires et propose une approche – la comptabilisation du coût complet (l’approche CCC) – pour évaluer les coûts cachés. L’approche CCC s’inscrit dans un processus d’évaluation en deux phases qui comporte, dans un premier temps, des évaluations au niveau national fondées sur la comptabilisation du coût complet, dont le but est de sensibiliser, et dans un deuxième temps, des évaluations ciblées approfondies, dont le but est de hiérarchiser les solutions et de guider les mesures de transformation. La présente édition contient une première tentative d’évaluation au niveau national, réalisée pour 154 pays, d’où il ressort que les coûts cachés des systèmes agroalimentaires s’élèveraient, au niveau mondial, à 10000 milliards d’USD au moins, en parité de pouvoir d’achat (PPA) de 2020. D’après les estimations, les pays à faible revenu sont ceux pour qui les coûts cachés des systèmes agroalimentaires représentent la charge la plus lourde par rapport au revenu national. Certes, ces estimations sont encore préliminaires, mais l’analyse montre bien qu’il est urgent de prendre en considération les coûts cachés dans les processus décisionnels, afin de transformer les systèmes agroalimentaires. Pour appliquer plus largement l’approche CCC il faudra innover dans la recherche et les données, et investir dans la collecte de données et le renforcement des capacités, en particulier dans les pays à faible revenu et les pays à revenu intermédiaire, afin que cette approche devienne un outil viable qui puisse être utilisé de manière transparente et cohérente pour la prise de décision et l’élaboration des politiques.