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MULTI DIMENSION IMPACT ACCOUNTING
MDIA
AGRICULTURE
LIVESTOCK
MDIA-p3-06-AGRICULTURE-LIVESTOCK-150420.odp Peter Burgess (c) All rights reserved
The PURPOSE of FOOD
FOOD is essential for people to live.
Without FOOD people starve to death.
MULTI DIMENSION IMPACT ACCOUNTING
MULTI DIMENSION IMPACT ACCOUNTING
Sun
FOOD ISSUES
Sun
BOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun SunSun
EOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun
FEED LOT BEEF
MULTI DIMENSION IMPACT ACCOUNTING
Sun
FOOD ISSUES
Sun
BOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun SunSun
EOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun
FEED LOT BEEF
MULTI DIMENSION IMPACT ACCOUNTING
Sun
FOOD ISSUES
Sun
BOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun SunSun
EOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun
BATTERY CHICKEN
MULTI DIMENSION IMPACT ACCOUNTING
Sun
FOOD ISSUES
Sun
BOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun SunSun
EOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun
BATTERY CHICKEN
MULTI DIMENSION IMPACT ACCOUNTING
Sun
FOOD ISSUES
Sun
BOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun SunSun
EOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun
FOOD CYCLE
MULTI DIMENSION IMPACT ACCOUNTING
Sun
FOOD ISSUES
Sun
BOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun SunSun
EOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun
FOOD CYCLE
MULTI DIMENSION IMPACT ACCOUNTING
Sun
FOOD ISSUES
Sun
BOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun SunSun
EOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun
FOOD CYCLE
FOOD is a PRODUCT
Used by people to live their lives;
Made by companies;
Inputs to economic activities;
Outputs from economic activities;
Flows through a supply chain;
Has impact during use;
Has impact post use in the waste chain;
Product links everything.
MULTI DIMENSION IMPACT ACCOUNTING
A lot of FOOD is wasted:
● It is wasted on farms;
● It is wasted during post harvest
transport, storage and processing;
● It is wasted in supermarkets and shops;
● It is wasted in restaurants;
● It is wasted in household kitchens, and
on the dining room table.
According to UNEP in 2010, about 1/3 of all food
produced for human consumption is wasted …
some 1.3 billion tons a year
MULTI DIMENSION IMPACT ACCOUNTING
The FOOD industry
● A growing number of very large food
companies;
● Agriculture increasingly dominated by
corporate farms;
● Technology supported monoculture a
big part of modern food production;
●
MULTI DIMENSION IMPACT ACCOUNTING
FOOD industry pollution
● River pollution from farmland runoff
containing residues of pesticides,
fertilizer and other chemicals;
● Chemical residues on and in the crops;
●
MULTI DIMENSION IMPACT ACCOUNTING
FOOD industry and WATER
● There is a growing shortage of water,
and the agriculture sector is the world's
largest user of water;
● Without water for irrigation, food crop
production would be much smaller;
● In recent decades water for irrigation
has been 'mined' to enable agriculture
… examples are Israel, Libya and California
● Water pollution is being caused by farm
runoff containing agricultural chemicals.
MULTI DIMENSION IMPACT ACCOUNTING
GOOD FOODS for wellness
● Food is an important part of living, but
the impact of different foods on
wellness
varies a lot;
● Freshly cooked vegetables tend to be
very good;
● Processed foods containing ingredients
like sugar and sugar substitutes tend to
be bad;
● Variety is good;
● Nutrition density is an emerging metric.
MULTI DIMENSION IMPACT ACCOUNTING
FOOD impacts on HEALTH
● Food provides nutrition that is essential to life;
● Foods that contain sugar in all of its forms
contribute to many bad health outcomes;
● There is an understanding that micronutrients
are important for good health. Similarly
microtoxins detract from good health;
● Fresh food is usually better than processed
food;
MULTI DIMENSION IMPACT ACCOUNTING
MEAT versus VEGETABLES
● The money cost of meat is much higher than
most vegetables simply because the rearing
of livestock takes longer and requires more
inputs.
● There may be a taste advantage with meat,
but the nutrition and wellness benefit of
vegetables is just as high, or higher.
● The environmental impact of meat production
is much greater than for vegetables
MULTI DIMENSION IMPACT ACCOUNTING
FISH and SEAFOOD
● Fish and seafood are healthy foods;
● The environmental impact of eating fish or
seafood depends on the specie and where it
came from;
● Many resources are over-exploited;
● Many fish farms are located in places which
result in environmental damage.
MULTI DIMENSION IMPACT ACCOUNTING
MULTI DIMENSION IMPACT ACCOUNTING
Sun
FOOD
Activities
Individual
QoL
Individual
QoL
Use of Pesticides
Use of Land
The IMPACT of FOOD
Use of Water
Use of Fertilizers
Air Pollution
Use of Growth Hormones
and Antibiotics
Use of Energy
Use of Equipment
Use of Labor Inputs
Money Price
Money Profit
Money Cost
True Value
Value Add
True Cost
Sun
BOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun SunSun
EOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun
MULTI DIMENSION IMPACT ACCOUNTING
Sun
FOOD
Activities
Individual
QoL
Individual
QoL
What FOOD to BUY or NOT-TO-BUY
Sun
BOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun SunSun
EOP
Financial
Capital
Human
Capital
Man Built
Structures
& Systems
Natural
Capital
Sun
Money Price
Money Profit
Money Cost
True Value
Total Value Add
True Cost
Perceived Value
User Value Add
Money Price
The USER or
CONSUMER
PERSPECTIVE
The SOCIAL or
TOTAL TRUE
PERSPECTIVE
The BUSINESS
or CORPORATE
PERSPECTIVE

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Mdia p3-06-agriculture-livestock-150420

  • 1. MULTI DIMENSION IMPACT ACCOUNTING MDIA AGRICULTURE LIVESTOCK MDIA-p3-06-AGRICULTURE-LIVESTOCK-150420.odp Peter Burgess (c) All rights reserved
  • 2. The PURPOSE of FOOD FOOD is essential for people to live. Without FOOD people starve to death. MULTI DIMENSION IMPACT ACCOUNTING
  • 3. MULTI DIMENSION IMPACT ACCOUNTING Sun FOOD ISSUES Sun BOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun SunSun EOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun FEED LOT BEEF
  • 4. MULTI DIMENSION IMPACT ACCOUNTING Sun FOOD ISSUES Sun BOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun SunSun EOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun FEED LOT BEEF
  • 5. MULTI DIMENSION IMPACT ACCOUNTING Sun FOOD ISSUES Sun BOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun SunSun EOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun BATTERY CHICKEN
  • 6. MULTI DIMENSION IMPACT ACCOUNTING Sun FOOD ISSUES Sun BOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun SunSun EOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun BATTERY CHICKEN
  • 7. MULTI DIMENSION IMPACT ACCOUNTING Sun FOOD ISSUES Sun BOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun SunSun EOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun FOOD CYCLE
  • 8. MULTI DIMENSION IMPACT ACCOUNTING Sun FOOD ISSUES Sun BOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun SunSun EOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun FOOD CYCLE
  • 9. MULTI DIMENSION IMPACT ACCOUNTING Sun FOOD ISSUES Sun BOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun SunSun EOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun FOOD CYCLE
  • 10. FOOD is a PRODUCT Used by people to live their lives; Made by companies; Inputs to economic activities; Outputs from economic activities; Flows through a supply chain; Has impact during use; Has impact post use in the waste chain; Product links everything. MULTI DIMENSION IMPACT ACCOUNTING
  • 11. A lot of FOOD is wasted: ● It is wasted on farms; ● It is wasted during post harvest transport, storage and processing; ● It is wasted in supermarkets and shops; ● It is wasted in restaurants; ● It is wasted in household kitchens, and on the dining room table. According to UNEP in 2010, about 1/3 of all food produced for human consumption is wasted … some 1.3 billion tons a year MULTI DIMENSION IMPACT ACCOUNTING
  • 12. The FOOD industry ● A growing number of very large food companies; ● Agriculture increasingly dominated by corporate farms; ● Technology supported monoculture a big part of modern food production; ● MULTI DIMENSION IMPACT ACCOUNTING
  • 13. FOOD industry pollution ● River pollution from farmland runoff containing residues of pesticides, fertilizer and other chemicals; ● Chemical residues on and in the crops; ● MULTI DIMENSION IMPACT ACCOUNTING
  • 14. FOOD industry and WATER ● There is a growing shortage of water, and the agriculture sector is the world's largest user of water; ● Without water for irrigation, food crop production would be much smaller; ● In recent decades water for irrigation has been 'mined' to enable agriculture … examples are Israel, Libya and California ● Water pollution is being caused by farm runoff containing agricultural chemicals. MULTI DIMENSION IMPACT ACCOUNTING
  • 15. GOOD FOODS for wellness ● Food is an important part of living, but the impact of different foods on wellness varies a lot; ● Freshly cooked vegetables tend to be very good; ● Processed foods containing ingredients like sugar and sugar substitutes tend to be bad; ● Variety is good; ● Nutrition density is an emerging metric. MULTI DIMENSION IMPACT ACCOUNTING
  • 16. FOOD impacts on HEALTH ● Food provides nutrition that is essential to life; ● Foods that contain sugar in all of its forms contribute to many bad health outcomes; ● There is an understanding that micronutrients are important for good health. Similarly microtoxins detract from good health; ● Fresh food is usually better than processed food; MULTI DIMENSION IMPACT ACCOUNTING
  • 17. MEAT versus VEGETABLES ● The money cost of meat is much higher than most vegetables simply because the rearing of livestock takes longer and requires more inputs. ● There may be a taste advantage with meat, but the nutrition and wellness benefit of vegetables is just as high, or higher. ● The environmental impact of meat production is much greater than for vegetables MULTI DIMENSION IMPACT ACCOUNTING
  • 18. FISH and SEAFOOD ● Fish and seafood are healthy foods; ● The environmental impact of eating fish or seafood depends on the specie and where it came from; ● Many resources are over-exploited; ● Many fish farms are located in places which result in environmental damage. MULTI DIMENSION IMPACT ACCOUNTING
  • 19. MULTI DIMENSION IMPACT ACCOUNTING Sun FOOD Activities Individual QoL Individual QoL Use of Pesticides Use of Land The IMPACT of FOOD Use of Water Use of Fertilizers Air Pollution Use of Growth Hormones and Antibiotics Use of Energy Use of Equipment Use of Labor Inputs Money Price Money Profit Money Cost True Value Value Add True Cost Sun BOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun SunSun EOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun
  • 20. MULTI DIMENSION IMPACT ACCOUNTING Sun FOOD Activities Individual QoL Individual QoL What FOOD to BUY or NOT-TO-BUY Sun BOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun SunSun EOP Financial Capital Human Capital Man Built Structures & Systems Natural Capital Sun Money Price Money Profit Money Cost True Value Total Value Add True Cost Perceived Value User Value Add Money Price The USER or CONSUMER PERSPECTIVE The SOCIAL or TOTAL TRUE PERSPECTIVE The BUSINESS or CORPORATE PERSPECTIVE