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Purpose of the Review <p>This review examines how equity-related issues are addressed in the frameworks and guidelines of True-Cost Accounting (TCA). It analyzes the methods used to measure and value (in)equity in the agrifood sector. It identifies gaps and shortcomings and offers preliminary suggestions to advance the integration of equity considerations in future applications of TCA.</p> Recent Findings <p>Societal expectations on human rights and ethical conduct in food production and consumption remain only half met by companies’ ESG practices worldwide. TCA, being a child of sustainability reporting, faces additional challenges in capturing multiple equity-related values.</p> Summary <p>Incorporating equity indicators within TCA provides critical information to guide investments and policy development. For comprehensive situational analysis, suitable statistics, indicators, and aggregate indices are needed to assess equity-related outcomes. TCA needs to incorporate equity indicators under the social capital pillar, ensuring they are customized to different social groups and linked to rights-based indicators.</p>

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Social Equity in True Cost Accounting of Food

  • 期刊论文

  • 出版模式：

    开放获取

  • 发表日期：

    2025年10月29日

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  • Nadia El-Hage Scialabba,
  • Kathleen Merrigan,
  • Carl Obst,
  • Olivia Riemer,
  • Laurence Jeangros,
  • Alexander Mueller

摘要

Purpose of the Review

This review examines how equity-related issues are addressed in the frameworks and guidelines of True-Cost Accounting (TCA). It analyzes the methods used to measure and value (in)equity in the agrifood sector. It identifies gaps and shortcomings and offers preliminary suggestions to advance the integration of equity considerations in future applications of TCA.

Recent Findings

Societal expectations on human rights and ethical conduct in food production and consumption remain only half met by companies’ ESG practices worldwide. TCA, being a child of sustainability reporting, faces additional challenges in capturing multiple equity-related values.

Summary

Incorporating equity indicators within TCA provides critical information to guide investments and policy development. For comprehensive situational analysis, suitable statistics, indicators, and aggregate indices are needed to assess equity-related outcomes. TCA needs to incorporate equity indicators under the social capital pillar, ensuring they are customized to different social groups and linked to rights-based indicators.