Uncovering the determinants of attitudes towards true cost accounting for food: a study with Swiss residents

The true cost accounting for food (TCAF) methodology was developed to quantify the environmental, social and health externalities associated with food systems, from production to consumption. One possible implementation consists of changing the current prices on the supermarket shelves to reflect the true prices (i.e. adding the true costs to market prices), incentivizing a transition to more sustainable food systems. Understanding the knowledge and attitudes of consumers towards TCAF is key to informing potential implementation, as attitudes exert influence on behaviour. In this context, this study analysed the determinants of a positive attitude towards TCAF in Switzerland. An online survey was conducted in Switzerland in June 2024 and included questions on the true cost approach, true price, general food choice motives and sociodemographic characteristics. Data from 224 respondents were analysed. Results indicated low previous knowledge of TCAF among Swiss residents. However, after providing some information on the approach, respondents showed a positive attitude towards TCAF and true price implementation to reduce health, environmental and social externalities. Results from regression analysis suggest that trust in TCAF and true price methodologies strongly influenced the positive attitudes towards TCAF. The sense of environmental protection was also associated with a positive attitude. Moreover, participants with more positive attitudes towards TCAF tend to give more importance to paying for the externalities of food compared to affordability issues. This study is a first step to better understand the acceptability and feasibility of implementing TCAF and true price in Switzerland, from consumers' point of view. Actors along the food value chain can use this information to support the transition towards more sustainable food systems.