This study, a deliverable of the Horizon Europe PLAN'EAT Project, uses True Cost Accounting (TCA) to identify foods that are major contributors to environmental and health costs and social risks. Based on this analysis, it makes recommendations for policy measures to shift dietary patterns towards greater sustainability and health.

The report emphasizes the urgency of systemic change in agri-food systems and provides recommendations for policy interventions based on TCA (including regulatory, fiscal, financial, and informational measures) to facilitate a transition of dietary patterns towards greater sustainability and health. It recognizes red meat and dairy foods with the greatest negative impacts, signalling a need to shift towards more plant-based diets to reduce hidden costs.

Key findings:

• High-impact foods drive environmental, health and societal burdens, with red and processed meat and dairy having the highest greenhouse gas emissions and health-related costs. Meanwhile, plant-based foods generally have lower external costs, though some (e.g. cocoa, coffee, almonds) pose environmental and social challenges.

• TCA can facilitate more effective policymaking. These findings on high-impact foods confirm existing knowledge on healthy and sustainable diets, but the application of TCA further reinforces the evidence, providing a robust basis for guiding policy decisions for the necessary transition.

• It is essential to create an environment that encourages consumers to transition to more plant-based, nutrient-dense foods, while simultaneously reducing the consumption of ultra-processed foods and those high in sugar, fat, or salt. This shift is crucial for improving both planetary and public health.

• Key efforts should focus on increasing the availability, affordability, and attractiveness of plant-based options. Recommended strategies include regulating marketing practices, adjusting food pricing, supporting innovation in plant-based food development, integrating TCA into food-based dietary guidelines, and adopting TCA-based criteria in public procurement.

• These efforts should be complemented by comprehensive informational and educational campaigns that guide consumer choices toward healthier and more sustainable dietary patterns.

The accompanying Policy Brief is available here.