Bridging culture and sustainability: an analysis on SDG integration and reporting in UNESCO World Heritage Sites

Abstract

Recently, the cultural sector has gained recognition as a vital player in promoting sustainability, not only through public awareness but also by adopting sustainable practices. However, there is limited research on how cultural institutions, particularly UNESCO World Heritage Sites (WHS), incorporate the United Nations Sustainable Development Goals (SDGs). For this reason, this study seeks to bridge this gap by analyzing how SDGs are integrated into WHS management plans, focusing on Key Performance Indicators (KPIs) to assess the prioritization of environmental, social or economic sustainability. Moreover, the research examines how these institutions disclose sustainability activities and operationalize the SDGs. Therefore, the thesis is structured in three sections. The first section provides an overview of the concept of sustainable development, emphasizing the relationship between culture and sustainability, and evaluates UNESCO’s role in advancing sustainable practices. The second section focuses on an exploration of sustainability accounting and reporting frameworks for the cultural sector, including tools like the Culture|2030 Indicators. The third section examines sustainability practices within 59 UNESCO World Heritage Sites inscribed on the WHS list after 2017, which reference sustainability in their management plans. By analyzing the sustainability discourse within the cultural sector, the research aims to enhance understanding of how sustainability can be effectively integrated into cultural institutions and how UNESCO WHS engage in sustainability reporting. Future researches could explore best practices for sustainability reporting and disclosure within the cultural sector, to facilitate knowledge exchange and to foster a global network of sustainable heritage sites.