Non-financial reporting in cultural organizations: motivations, processes and outputs
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Copyright (c) 2025 Diana Martello, Paola Dubini, Alberto Monti
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DOI:
https://doi.org/10.13138/2039-2362/3712Abstract
This study analyzes the motivations, processes, and outputs of non-financial reporting by Italian cultural organizations through qualitative research based on semi-structured interviews and focus groups. In response to European and global regulatory requirements, as well as increasing transparency expectations driven by the 2030 Agenda for Sustainable Development, cultural organizations face growing pressure to disclose non-financial results that demonstrate their value creation. However, the lack of a consistent regulatory framework leads to inconsistencies in reporting practices, including format, tone, and indicators, which often fail to meet stakeholder expectations. This study thoroughly examines the underlying motivations for non-financial sustainability reporting, the processes involved, and the output dimension within the context of Italian cultural organizations, contributing to the limited academic discourse on sustainability in the cultural sector.
Il presente lavoro analizza le motivazioni, i processi e i risultati della rendicontazione non finanziaria delle organizzazioni culturali italiane tramite un’indagine qualitativa basata su interviste semi-strutturate e focus group. In risposta ai requisiti normativi europei e globali, nonché alle crescenti aspettative di trasparenza dettate dall’Agenda 2030 per lo sviluppo sostenibile, le organizzazioni culturali sono sottoposte a una pressione sempre maggiore affinché rendano pubblici i risultati non finanziari che dimostrino la creazione di valore. Tuttavia, la mancanza di un quadro normativo coerente genera disallineamenti nelle prassi, in termini di formato, tono e indicatori, spesso non in linea con le aspettative degli stakeholder. Lo studio analizza in modo approfondito le motivazioni che sottendono la rendicontazione non finanziaria, i processi attraverso cui essa si realizza e le modalità con cui si manifesta nei risultati, con particolare riferimento al contesto delle organizzazioni culturali italiane, contribuendo al limitato discorso accademico sulla sostenibilità nel settore culturale.
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