COLLANA: Studi di management, finanza e fiscalità d’impresa – 16
“Sustainability reporting in museums” deals with the increasing demand for museums to disclose their economic, social, and environmental impact in relation to sustainable development thus testifying and accounting for their role in the sustainable development paradigm. Over the last two decades, the cultural sector has campaigned for the recognition of the contribution of culture to sustainability, and for the inclusion of culture as the fourth pillar of sustainable development. After a decades-long debate and a partial acceptance of this paradigm, new issues are currently emerging in the relationship between cultural organizations and sustainability. Indeed, cultural organizations are asked to align with the other sectors of our economy and be accountable in terms of their economic, social, and environmental practices. In this framework, sustainability and integrated reports become a much-required and necessary means to disclose these aspects and make museums accountable to their stakeholders and society. However, traditional sustainability frameworks and standards are sometimes unsuitable to capture the sustainability value they create, thus leading to a difficult adoption by cultural organizations. The book takes up the challenge of investigating sustainability reporting in the cultural sector by analyzing museums as emblematic players in this field. By means of theoretical and empirical investigation, the book focuses on the implementation and characteristics of sustainability reporting in these organizations, leading to a proposal on how to better use these tools in museums and cultural institutions.
Elena Borin is currently Associate Professor in Business Administration and Financial Accounting at Link Campus University (Rome, Italy) and Board member of ENCATC – European Network on Cultural Management and Policy (Brussels, Belgium), where she is Delegate for Research Activities. In 2016 she won the international ENCATC Research Award for Cultural Policy and Management. She is a member of the Editorial Board of the European Journal of Cultural Management and Policy and International advisor for the journal Culture: Policy, Management, and Entrepreneurship. Previously, she was Director of the M.Sc. in Arts and Cultural Management and Coordinator of the Research Team in Arts and Cultural Management of Burgundy School of Business (Dijon, France). She currently is a member of several scientific and steering committees of academic programs and international organizations dealing with cultural management and sustainability. Her main research interests are public-private and multi-stakeholder partnerships, sustainability accounting and reporting in the cultural and creative sector, economic sustainability and innovative financial structures of cultural and creative organizations; she is the author of several international publications regarding these themes.