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Towards a harmonized true cost accounting methodology: Evidence from a nationwide retailer campaign in Germany

True Cost Accounting (TCA) is an essential transparency tool for assessing the environmental and social costs of value chains. This study investigates how methodological choices in TCA shape the assessment of hidden environmental costs in food systems. It compares leading databases, impact assessmen...

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Glavni autori: Lennart Stein, Benjamin Oebel, Amelie Michalke, Tobias Gaugler
Format: Artigo
Jezik:Inglês
Izdano: Elsevier 2026-03-01
Serija:Environmental Challenges
Teme:
True cost accounting (TCA)
Agri-food systems
Monetization
External costs
Methodological harmonization
Online pristup:http://www.sciencedirect.com/science/article/pii/S2667010026000223
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