MULTI DIMENSION IMPACT ACCOUNTING

MDIA

AGRICULTURELIVESTOCK

File: 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

SunFOOD ISSUESSunBOPFinancialCapitalHumanCapital Man BuiltStructures& SystemsNaturalCapitalSunSunSunEOPFinancialCapitalHumanCapital Man BuiltStructures& SystemsNaturalCapitalSunFEED LOT BEEF

MULTI DIMENSION IMPACT ACCOUNTING

SunFOOD ISSUESSunBOPFinancialCapitalHumanCapital Man BuiltStructures& SystemsNaturalCapitalSunSunSunEOPFinancialCapitalHumanCapital Man BuiltStructures& SystemsNaturalCapitalSunFEED LOT BEEF

MULTI DIMENSION IMPACT ACCOUNTING

SunFOOD ISSUESSunBOPFinancialCapitalHumanCapital Man BuiltStructures& SystemsNaturalCapitalSunSunSunEOPFinancialCapitalHumanCapital Man BuiltStructures& SystemsNaturalCapitalSunBATTERY CHICKEN

MULTI DIMENSION IMPACT ACCOUNTING

SunFOOD ISSUESSunBOPFinancialCapitalHumanCapital Man BuiltStructures& SystemsNaturalCapitalSunSunSunEOPFinancialCapitalHumanCapital Man BuiltStructures& SystemsNaturalCapitalSunBATTERY CHICKEN

MULTI DIMENSION IMPACT ACCOUNTING

SunFOOD ISSUESSunBOPFinancialCapitalHumanCapital Man BuiltStructures& SystemsNaturalCapitalSunSunSunEOPFinancialCapitalHumanCapital Man BuiltStructures& SystemsNaturalCapitalSunFOOD CYCLE

MULTI DIMENSION IMPACT ACCOUNTING

SunFOOD ISSUESSunBOPFinancialCapitalHumanCapital Man BuiltStructures& SystemsNaturalCapitalSunSunSunEOPFinancialCapitalHumanCapital Man BuiltStructures& SystemsNaturalCapitalSunFOOD CYCLE

MULTI DIMENSION IMPACT ACCOUNTING

SunFOOD ISSUESSunBOPFinancialCapitalHumanCapital Man BuiltStructures& SystemsNaturalCapitalSunSunSunEOPFinancialCapitalHumanCapital Man BuiltStructures& SystemsNaturalCapitalSun

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 harvesttransport, storage and processing;

It is wasted in supermarkets and shops;

It is wasted in restaurants;

It is wasted in household kitchens, andon 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 industryA growing number of very large foodcompanies;

Agriculture increasingly dominated bycorporate farms;

Technology supported monoculture a big part of modern food production;

MULTI DIMENSION IMPACT ACCOUNTING

FOOD industry pollutionRiver pollution from farmland runoffcontaining residues of pesticides,fertilizer and other chemicals;

Chemical residues on and in the crops;

MULTI DIMENSION IMPACT ACCOUNTING

FOOD industry and WATERThere is a growing shortage of water,and the agriculture sector is the world'slargest user of water;

Without water for irrigation, food cropproduction 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 farmrunoff containing agricultural chemicals.

MULTI DIMENSION IMPACT ACCOUNTING

GOOD FOODS for wellnessFood is an important part of living, butthe impact of different foods on wellnessvaries a lot;

Freshly cooked vegetables tend to bevery good;

Processed foods containing ingredientslike sugar and sugar substitutes tend tobe bad;

Variety is good;

Nutrition density is an emerging metric.

MULTI DIMENSION IMPACT ACCOUNTING

FOOD impacts on HEALTHFood provides nutrition that is essential to life;

Foods that contain sugar in all of its formscontribute to many bad health outcomes;

There is an understanding that micronutrientsare important for good health. Similarly microtoxins detract from good health;

Fresh food is usually better than processedfood;

MULTI DIMENSION IMPACT ACCOUNTING

MEAT versus VEGETABLESThe money cost of meat is much higher thanmost vegetables simply because the rearingof livestock takes longer and requires moreinputs.

There may be a taste advantage with meat,but the nutrition and wellness benefit ofvegetables is just as high, or higher.

The environmental impact of meat productionis much greater than for vegetables

MULTI DIMENSION IMPACT ACCOUNTING

FISH and SEAFOODFish and seafood are healthy foods;

The environmental impact of eating fish orseafood depends on the specie and where itcame from;

Many resources are over-exploited;

Many fish farms are located in places whichresult in environmental damage.

MULTI DIMENSION IMPACT ACCOUNTING

MULTI DIMENSION IMPACT ACCOUNTING

SunFOODActivitiesIndividualQoLIndividualQoLUse of PesticidesUse of LandThe IMPACT of FOOD

Use of WaterUse of FertilizersAir PollutionUse of Growth Hormonesand AntibioticsUse of EnergyUse of EquipmentUse of Labor Inputs

Money PriceMoney ProfitMoney CostTrue ValueValue AddTrue CostSunBOPFinancialCapitalHumanCapital Man BuiltStructures& SystemsNaturalCapitalSunSunSunEOPFinancialCapitalHumanCapital Man BuiltStructures& SystemsNaturalCapitalSun

MULTI DIMENSION IMPACT ACCOUNTING

SunFOODActivitiesIndividualQoLIndividualQoLWhat FOOD to BUY or NOT-TO-BUY

SunBOPFinancialCapitalHumanCapital Man BuiltStructures& SystemsNaturalCapitalSunSunSunEOPFinancialCapitalHumanCapital Man BuiltStructures& SystemsNaturalCapitalSunMoney PriceMoney ProfitMoney CostTrue ValueTotal Value AddTrue CostPerceived ValueUser Value AddMoney PriceThe USER or CONSUMER PERSPECTIVEThe SOCIAL orTOTAL TRUEPERSPECTIVEThe BUSINESS or CORPORATEPERSPECTIVE