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Knowledge4Policy
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  • Publication | 2026
Brief: Social Capital Assessment in True Cost Accounting of Food Systems

True Cost Accounting (TCA) is an approach for holistically measuring and valuing the economic, environmental, human, and social impacts of food systems. By revealing these often-hidden externalities, TCA can inform decision-making around food products, diets, and systems to minimize adverse environmental, health, and social effects. While significant progress has been made in quantifying the environmental costs of food products—and, to a lesser extent, the health costs of diets—the social impacts of food choices and diets remain largely underrepresented in TCA studies. Issues such as labour rights violations, poor working conditions, and (gender) inequality are insufficiently measured, despite their direct influence on human well-being, social equity, and the long-term resilience of global supply chains and food systems. Agricultural work is among the most hazardous occupations globally and within Europe. According to the European Parliament, agricultural workers face higher rates of injury and mortality than those in most other sectors, along with increased exposure to health risks, heavy physical workloads, and elevated stress and suicide rates (European Parliament, n.d.). Moreover, many seasonal and migrant agricultural workers operate under precarious employment conditions. In 2021, an estimated 71% of non-EU seasonal agricultural workers in the EU were not covered by the Seasonal Workers Directive, leaving them without access to key labour rights and social protections. Their temporary or undocumented status frequently excludes them from formal protection systems, increasing their vulnerability (EESC, 2024).