A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
Today’s public costs - tomorrow's private costs?
The food and land use system is one of the most important global economic sectors. At the same time, today's resource-intensive agricultural practices and the profit orientation in the food value chain lead to a loss of biological diversity and ecosystem services, high emissions, and social inequality - so-called negative externalities. From a scientific perspective, there is a broad consensus on the need to transform the current food system. This paper investigates the suitability of True Cost Accounting (TCA) as an approach to inte-grating positive and negative externalities into business decisions in the food and land use system, focusing on the retail sector due to its high market power and resulting influence on externalities along the entire food value chain. For this purpose, a qualitative study was con-ducted with sustainability managers of leading European food retail companies in terms of their annual turnover, sustainable finance experts, and political actors related to environmental and social policy. A sample of N=11 participants was interviewed about the emergence and meas-urement of externalities along the food value chain, the current and future relevance of knowing about externalities for food retail companies, and the market and policy framework necessary for the application of TCA. The data collected was evaluated using the method of qualitative content analysis according to Mayring. Findings show that TCA is a suitable method for capturing positive and negative external ef-fects along the food value chain and thus also for meeting the growing social, political, and financial demands for its sustainable orientation. At the same time, there are still some chal-lenges in the application of TCA, both from a theoretical and a practical point of view. The main challenges at present are the lack of a standardised methodology, data availability, and key performance indicators. Due to the focus on prices, margins and competitors, food retail groups, in particular, emphasise the risk of revenue and ...
Today’s public costs - tomorrow's private costs?
The food and land use system is one of the most important global economic sectors. At the same time, today's resource-intensive agricultural practices and the profit orientation in the food value chain lead to a loss of biological diversity and ecosystem services, high emissions, and social inequality - so-called negative externalities. From a scientific perspective, there is a broad consensus on the need to transform the current food system. This paper investigates the suitability of True Cost Accounting (TCA) as an approach to inte-grating positive and negative externalities into business decisions in the food and land use system, focusing on the retail sector due to its high market power and resulting influence on externalities along the entire food value chain. For this purpose, a qualitative study was con-ducted with sustainability managers of leading European food retail companies in terms of their annual turnover, sustainable finance experts, and political actors related to environmental and social policy. A sample of N=11 participants was interviewed about the emergence and meas-urement of externalities along the food value chain, the current and future relevance of knowing about externalities for food retail companies, and the market and policy framework necessary for the application of TCA. The data collected was evaluated using the method of qualitative content analysis according to Mayring. Findings show that TCA is a suitable method for capturing positive and negative external ef-fects along the food value chain and thus also for meeting the growing social, political, and financial demands for its sustainable orientation. At the same time, there are still some chal-lenges in the application of TCA, both from a theoretical and a practical point of view. The main challenges at present are the lack of a standardised methodology, data availability, and key performance indicators. Due to the focus on prices, margins and competitors, food retail groups, in particular, emphasise the risk of revenue and ...
Today’s public costs - tomorrow's private costs?
Jansen, Ribanna (author)
2023-06-21
Theses
Electronic Resource
English
Today's Research, Tomorrow's Software
| British Library Online Contents | 1999
Environmental Politics: Public Costs, Private Rewards
| Online Contents | 1993
Tomorrow's Technology for Today's Problems
| Wiley | 1985
Technology - Today's Research, Tomorrow's Software
| Online Contents | 1999
Reducing insurance costs in today's marketplace
British Library Online Contents | 1998