Non-financial reporting in cultural organizations: motivations, processes and outputs

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.