Sandhu H., Jones A., Holden P. (2021). True cost accounting of food using farm level metrics: a new framework. Sustainability, 02/05/2021, vol. 13, n. 10, p. 1-12.
https://doi.org/10.3390/su13105710
https://doi.org/10.3390/su13105710
Titre : | True cost accounting of food using farm level metrics: a new framework (2021) |
Auteurs : | H. Sandhu ; A. Jones ; P. Holden |
Type de document : | Article |
Dans : | Sustainability (vol. 13, n. 10, May 2021) |
Article en page(s) : | p. 1-12 |
Langues : | Anglais |
Langues du résumé : | Anglais |
Catégories : |
Catégories principales 06 - AGRICULTURE. FORÊTS. PÊCHES ; 6.4 - Production Agricole. Système de ProductionThésaurus IAMM DURABILITE ; EXPLOITATION AGRICOLE ; INDICATEUR ; CAPITAL NATUREL ; CAPITAL SOCIAL ; CAPITAL HUMAIN ; SYSTEME AGROALIMENTAIRE ; DEVELOPPEMENT DURABLE ; IMPACT SUR L'ENVIRONNEMENT ; CHANGEMENT CLIMATIQUE ; ANALYSE COUT AVANTAGE ; SYSTEME DE PRODUCTION |
Résumé : | The application of true cost accounting (TCA) at farm level requires a common framework and metric for measuring, capturing and valuing sustainability. We propose such a framework and farm metric that build on the four capitalsnatural, social, human and producedthat are essential for sustainability. The framework is developed by reviewing the scientific and technical literature on various approaches and tools that have been used to measure farm sustainability. We use quantifiable aspects of sustainability in the farm metrics. The farm sustainability metrics comprise four capitals with 11 categories and 33 indicators. These indicators can be assessed using bio-physical assessment, descriptive or quantitative methods. Once this information is compiled for a farm, then some of the categories can be monetised to reflect all the costs and benefits of using state-of-the-art TCA. There is a need to establish benchmarks and standards for each of the four types of capitals and indicators for the comparison of food systems. We believe the use of this comprehensive framework and farm metrics will help to correct several deficiencies of the current food system. We conclude by highlighting the benefits and limitations in the use of farm metrics. Measuring all positive and negative externalities at farm level can shift global food systems towards sustainability. |
Cote : | En ligne |
URL / DOI : | https://doi.org/10.3390/su13105710 |