Résumé

Background : Increasing transparency and accountability in the current global food value chain is one of the biggest debates in food policy. Food waste generation and management is a global challenge that requires urgent prevention measures. Efforts are also required to develop significant conceptual frameworks and theoretical developments with a clear focus on a wide range of practical applications. The true cost paradigm identifies new research venues for the cross-disciplinary theme of waste in the food value chain. Scope and approach : This commentary examines True Cost Accounting (TCA) as a potential theoretical and methodological framework to evaluate the impact of food waste in relationship to cost-externalizing and the hidden costs of food systems. Key Findings and Conclusions : The article opens up a discussion on true cost theory and its application to food waste. Additionally, it provides directions for future research in four specific areas: the broad food value chain, social policy, social sustainability aspects, and final consumers.

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