Order publications and materials
Study on the environmental and social externalities of coffee in Uganda and Honduras
The study highlights the hidden costs associated with coffee from Uganda and Honduras and suggests how these should be taken into account in companies’ financial statements. In addition to environmental impacts, social costs are also presented in detail for the first time.
- Publisher: True Cost Alliance in collaboration with Misereor, Nuremberg University of Applied Sciences, TMG – Thinktank for Sustainability
- Year of publication: 2026
Number of pages: 24 pages
French and Spanish translations available at misereor.org
The study highlights the hidden costs associated with coffee from Uganda and Honduras and suggests how these should be taken into account in companies’ financial statements. In addition to environmental impacts, social costs are also presented in detail for the first time.
- Publisher: True Cost Alliance in collaboration with Misereor, Nuremberg University of Applied Sciences, TMG – Thinktank for Sustainability
- Year of publication: 2026
Number of pages: 24 pages
French and Spanish translations available at misereor.org
The real cost of our food. A balance sheet fit for the future
The real costs of our food are not yet included in the price. In reality, the production costs of our food are significantly higher because the effects and costs on the environment and health have not been factored in. But farmers' efforts to preserve the environment are also missing.
A new accounting standard - the True Cost Analysis (TCA) - is intended to remedy this and contribute to an accounting of the real costs in order to develop a controlling function in production and consumption.
- Publisher: Misereor
- Year of publication: 2020
- Pages: 20
The real costs of our food are not yet included in the price. In reality, the production costs of our food are significantly higher because the effects and costs on the environment and health have not been factored in. But farmers' efforts to preserve the environment are also missing.
A new accounting standard - the True Cost Analysis (TCA) - is intended to remedy this and contribute to an accounting of the real costs in order to develop a controlling function in production and consumption.
- Publisher: Misereor
- Year of publication: 2020
- Pages: 20
True Cost Accounting Agrifood Handbook
The TCA AgriFood Handbook presented here was developed by the True Cost Accounting Initiative and outlines a TCA methodology for the food and farming sector. The TCA methodology describes how agri-food businesses can measure, value and report the environmental, social and health externalities ("true costs") of plant-based products with a focus on supply chain analysis. The methodology centres around three capitals - natural, social and human capital.
- Publisher: Soil & More Impacts and TMG Töpfer, Müller Gaßner GmbH
- Year of publication: March 2022
- Number of pages: 83
The TCA AgriFood Handbook presented here was developed by the True Cost Accounting Initiative and outlines a TCA methodology for the food and farming sector. The TCA methodology describes how agri-food businesses can measure, value and report the environmental, social and health externalities ("true costs") of plant-based products with a focus on supply chain analysis. The methodology centres around three capitals - natural, social and human capital.
- Publisher: Soil & More Impacts and TMG Töpfer, Müller Gaßner GmbH
- Year of publication: March 2022
- Number of pages: 83
True costs. From the hidden costs of the agricultural and food industry to a win-win situation - a position paper
Until now, the cultivation, transport and distribution of agricultural commodities have often caused so-called hidden costs. This position paper aims to provide impetus as to what a sustainable accounting system could look like and show what steps are necessary to get it off the ground.
- Publisher: Misereor
- Year of publication: March 2022
- Number of pages: 7
Until now, the cultivation, transport and distribution of agricultural commodities have often caused so-called hidden costs. This position paper aims to provide impetus as to what a sustainable accounting system could look like and show what steps are necessary to get it off the ground.
- Publisher: Misereor
- Year of publication: March 2022
- Number of pages: 7