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

Author

Listed:
  • Willy Baltussen

    (Wageningen Social & Economic Research)

  • Céline Bonnet

    (TSE-R - Toulouse School of Economics - UT Capitole - Université Toulouse Capitole - Comue de Toulouse - Communauté d'universités et établissements de Toulouse - EHESS - École des hautes études en sciences sociales - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement, INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement)

  • Franck Bunte

    (Wageningen Social & Economic Research)

  • M. van Galen

    (Wageningen Social & Economic Research)

  • Cynthia Lynn Giagnocavo

    (University of Almería)

  • David Anthony Kenny

    (teagasc Animal and Grassland Research and Innovation center)

  • Annabel Oosterwijk

    (WUR - Wageningen University and Research [Wageningen])

  • Laurence G. Smith

    (UOR - University of Reading, SLU - Swedish University of Agricultural Sciences = Sveriges lantbruksuniversitet)

  • J. Snoek

    (WUR - Wageningen University and Research [Wageningen])

  • I. Verweij-Novikova

    (WUR - Wageningen University and Research [Wageningen])

  • Luuk S.M. Vissers

    (WUR - Wageningen University and Research [Wageningen])

  • Coen P.A. van Wagenberg

    (WUR - Wageningen University and Research [Wageningen])

Abstract

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.

Suggested Citation

  • 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. Viss, 2025. "Short Communication : True Cost Accounting (TCA) as a transformative approach for livestock agri-food systems," Post-Print hal-05492898, HAL.
    • Handle: RePEc:hal:journl:hal-05492898
    DOI: 10.1016/j.animal.2025.101591
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