摘要 : The shadow economy is not a “black or white” phenomenon but a continuumbetween illegal and unrecorded activities to legal and recorded activities. The shadoweconomy (or non-observed economy) needs to be explicitly considered becau... 展开 The shadow economy is not a “black or white” phenomenon but a continuumbetween illegal and unrecorded activities to legal and recorded activities. The shadoweconomy (or non-observed economy) needs to be explicitly considered because itaffects the implementation of public policies and therefore the justification of Stateintervention. We study the impact of the shadow economy on the sustainabilityassessments of value chains. As an illustrative case, we studied all the mango valuechains in Burkina Faso: Exports to Europe (by boat or by plane), continental exports,dried mangoes exports, juice production, and the domestic market. For the economicanalysis, we considered the added value and employment. For the environmentalanalysis we considered distance and technology. For the social analysis we consideredland access, child labor and women’s employment. The shadow economy representsabout 80% of the economy of Burkina Faso. About 96% of the working population doesnot have a permanent formal contract, i.e., no health coverage, no retirement plans, noinsurance, and, by definition, no tax contribution. From an economic standpoint, wefound that the shadow economy in the mango value chain represents only about 30%of the total added value, predominantly the FSC of fresh mangoes consumed in BurkinaFaso. However, about 99% of the 27,000 of the farmers and workers involved in thevalue chains do not have permanent formal contracts. From an environmentalstandpoint, old and poorly maintained trucks over long distances affect negatively theenvironment. The absence or poor technology support from the State and the absenceor poor-quality controls affect the environmental impacts of all the mango value chains.From a social standpoint, the shadow economy affects access to land with blurredboundaries between traditional and State laws. We noticed that schoolchildren weremobilized to help farmers during the harvest season. Such a work can be bothconsidered as child labor from the international standards on child protection frominternational experts, but also be considered as a traditional norm and value from thelocal populations for sensitization purposes. We also concluded that an estimated 76%of female work takes place in the shadow economy. The quantitative aspects of valuechains are necessary as well as the moral and ethical values they convey for sustainabledevelopment. 收起