Cultural Heritage and Sustainable Development: How Does Accounting Matter?

Valentina Toscano (v.toscano4@campus.unimib.it)
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Valentina Toscano: University of Milano-Bicocca

Chapter Chapter 4 in Accounting for Cultural Heritage Management, 2023, pp 85-135 from Springer

Abstract: Abstract Cultural heritagecultural heritage and sustainabilitysustainability are two concepts increasingly associated in the literature. Reporting plays a significant role in monitoring the pursuit of goals, but what are the most efficient ways of reportingreporting cultural performance? What accountingaccounting tools could be used to measure the degree of current achievement of sustainability goals? Is there a universally adoptable framework? Through a review of the literature, an analysis of the UNESCOUNESCO Culture 2030 Indicators framework, and an analysis of the reporting tools used to measure the achievement of sustainability goals, these research questions will be addressed in this chapter through the analysis of five initiatives—Italian or European Capitals of Culture—as an example.

Keywords: Cultural heritage; Sustainability; Accounting; Culture indicators; Capital of Culture (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1007/978-3-031-38257-4_4

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