Towards aligned standards for reporting sustainability in the cultural and creative sector

Over the past two decades, sustainability-related disclosures have gained increasing importance in the cultural and creative sectors. However, while there is a relative abundance of reflection on independent standards and models, there is still a scarcity of papers investigating the use of GRI, , or EFRAG in CCISs. Hence, this paper aims to address this research gap by examining the state of the arts of sustainability reporting on cultural and creative organizations in Italy to understand how we can implement better sustainability reporting standards and practices for CCISs. The authors conduct a preliminary qualitative investigation of selected case studies of sustainability reports for Italian cultural organizations. These initial results could be instrumental in advancing the theoretical discussion on sustainability reporting for the cultural and creative sector and potentially lobbying for the development of sector-specific GRI standards related to cultural and creative domains.