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True Cost Accounting for Food (TCAF) has been put forward as a holistic approach for food system transformation. However, product level case studies are still scarce. This study proposes a comprehensive approach to TCAF at the product level. We examine bread produced and consumed in Switzerland, evaluating three production methods (conventional, extensive, and organic farming) and two types of wheat (refined and whole). By carrying out a life cycle assessment (LCA) supplemented by methods of accounting for biodiversity, livelihoods and health, this research aims to provide a broad assessment of the impacts of bread production. The study expands current TCAF approaches to include more indicators at the product level, emphasizing the importance of biodiversity and dietary-risk-related health impacts. The findings reveal significant cost differences among the three farming practices. The highest costs are attributed to biodiversity and health impacts. Consumption of wholegrain wheat is beneficial to health because of the underconsumption of wholegrain cereals in the typical Swiss diet. • Introduces a comprehensive TCAF framework at the product level. • Expands TCAF with indicators for biodiversity and dietary health impacts. • Compares conventional, extensive, and organic wheat farming systems. • Biodiversity and health impacts are key cost drivers of bread true costs.
Crosnier et al. (Tue,) studied this question.