Abstract
Representatives of retail chains emphasize in their statements how much importance they attach to conducting business according to the idea of CSR, especially in terms of limiting the amount of food wasted. On the other hand, when presenting product specifications to food producers, they require them to provide products that comply with specific standards. The aim of this article is to present the potential financial loss for the surveyed producers resulting from aesthetic/cosmetic losses at the stage of primary carrot production. The source material was subject literature, accounting documentation for the years 2019–2022, and information obtained during expert interviews with carrot producers. The size of the losses was presented based on the mass balance index. It was found that only 43.86% of the collected raw material is sold as a full-value product (accepted by retail chains).
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