Food and agriculture systems have both positive and negative impacts on planetary health and human well-being. Decisions across food systems at the farm, business, research, and government levels create the conditions for negative costs (or externalities) to multiply or be mitigated, and for positive benefits to be enhanced or constrained.
The TEEBAgriFood Scientific and Economics Foundations report in 2018 has proposed a Framework to provide a comprehensive understanding of eco-agrifood systems for decision-makers. It is based on the three principles of universality, comprehensiveness and inclusion. The TEEBAgriFood Framework has since become a foundational reference for true cost accounting in food systems. 
The present report “Applying the TEEBAgriFood Evaluation Framework: Overarching Implementation Guidance” was commissioned by the Global Alliance for the Future of Food to assist in applications of the TEEBAgriFood Evaluation Framework, developed by United Nations Environment Programme.