In uscita a marzo 2025

pp. 140

COLLANA: Studi di management, finanza e fiscalità d’impresa – 25

ISBN: 979-12-80164-81-0

The text emphasizes the role of food as a cultural identity marker, integral to achieving the sustainable development goals through the preservation of traditional diets like the Mediterranean diet and promoting food diversity. It references the 2019 UNESCO Parma Declaration, which advocates for enhancing awareness of traditional knowledge and linking culture, food, and education to ensure sustainable food consumption and production models that prioritize community and environmental resources. the concept of Food Cultural Heritage (FCH) is presented as a Heritage asset, “knowledge in action,” owned collectively by communities. this necessitates ongoing engagement and reporting by specific organizations to maintain and valorize this heritage for future sustainability. The text outlines research questions focusing on identifying and enhancing the value of FCH, its reporting, and its contribution to sustainable development. It concludes by recognizing culture as a crucial sustainability pillar, highlighting the role of heritage communities in valuing and transferring cultural resources to future generations.

Nadia Cipullo is a business economist, with a phd in the business administration field. She is currently an adjunct professor of planning and Control and of data analysis for business at the Università degli Studi Link in Rome, where she also holds the position of Scientific director of the Master in “Food and Wine brand Manager”. She has many years of experience in teaching, researching, writing and publishing in various topics related to accounting and business administration. Her main publications are related to financial reporting, IAS/IFRS, accounting profiles of liquidity risk in banks and corporate governance issues. Her current research interests concern food cultural heritage, social and environmental impact assessment, cultural engagement of autistic children and ESG reporting practices in Italy and in the UAE.