True Cost Accounting in Small and Medium Enterprises: Is it feasible?
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2019-11-21
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en
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Abstract
We are exceeding planetary boundaries and violating human rights. The UN has set 17 goals to improve the state of our planet: the SDGs. All spheres in society, the state, civil society, and market, have focus on achieving these goals. Businesses should therefore focus their CSR strategies on the SDGs. This thesis discusses one strategy of doing this: True Cost Accounting, a comprehensive way of allocating the price of goods and services by internalizing externalities. The research, which is conducted for MVONederland, focusses on SMEs and handles the coffee sector as a case. The idea is proposed that internalizing externalities is a good way of reaching the SDGs, and that internalizing externalities can be done effectively through TCA. The missing of a theory calls for a grounded theory approach where concepts are found and checked. A literature review is done, followed by a document analyses on TCA and the SDGs. The concepts found here, are then discussed in two expert interviews and five SME interviews. Important concepts in TCA that were found are transparency, collaboration, effective data collection, sufficient resources, and the right wat of framing the true price to consumers. The thesis concludes in a practical roadmap, where practical recommendations are given.
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Faculteit der Managementwetenschappen