| Abstract |
Target 12.3 of the United Nations (UN) 2030 Agenda is as follows: " By 2030, halve per capita global food waste at the retail and consumer levels and reduce food losses along production and supply chains, including post-harvest losses ." The implementation of the specific targets of the UN 2030 Agenda, such as this one, presents a significant challenge, as they require immediate action, proper public policies, and unprecedented collaboration between private and public entities and countries. Target 12.3 is intrinsically related to many other targets, so its achievement has a direct impact on several of them. Therefore, it is vital to successfully achieve it, not only to reduce hunger but also to achieve many other Agenda targets and, in particular, to be able to reduce our environmental footprint. Preventing Food Losses and Waste (FLW) is a target within Circular Economy that can be considered to be most instrumental as Target 12.3 tries to prevent food overproduction with better redistribution that not only reduces inputs but also attempts to minimize waste by the donation of food products to Social Economy (SE) entities that help those in need. Circular Economy contributes to the resolution of the three most pressing environmental problems: overuse of resources or overexploitation, global warming, and biodiversity loss, in addition to all the negative impacts derived from these (UN Environment, 2019), preventing food losses and waste is also key to ensure the solution of both a deep social problem a public health one and the most important environmental ones. Even though the urgency of immediate action is clear, various academics, such as Martin Rio, Rogenhofer, and Sandoval Alvarado (2022), highlight that the attention this target receives from professionals remains scarce. Therefore, the purpose of this paper is to compare these policies on both sides of the Atlantic, to propose recommendations, and to help raise awareness of the problem of FLW, following a holistic approach for all possible actors involved, as communication is critical to achieve this target. Special attention is paid regarding tax policies in cases where food is donated to Social Economy Entities such as food banks, non-profit foundations, or soup kitchens as taxes can both act as barriers or facilitators to this aim; therefore, it is crucial to implement them correctly to ensure they act as true enablers to achieve the target. Thus, we will be able to assess the tax changes that can help do so by means of a comparison between the existing ones in the United States and the European Union. |
