Creazione di valore e governance del patrimonio culturale: il ruolo del capitale umano nella sostenibilità

In order to understand the key role of the corporate governance in the management of the cultural heritage and in response to the current challenges posed by the sustainability, the aim of this paper is to analyse the critical successes factor and the drivers of the value creation in the governance of cultural heritage. In line with the aim of the paper, empirical research was conducted using the multiple case study methodology, focusing on two exemplary cases in the city of Naples, that allows for an in-depth analysis of governance models in relation to cultural heritage. The results highlight, although in an exploratory form, that one of the main critical success factors in the valorization of cultural heritage is human capital, as a link between cultural heritage and the territory. This research contributes to the literature by providing a novel perspective on cultural heritage governance through the lens of corporate governance and sustainability. The originality of the study lies in its integration of corporate governance principles into the analysis of cultural heritage management, offering a unique framework for understanding the interplay between governance models and sustainable development goals. Furthermore, the study has practical implications for both managerial and institutional practices, suggesting pathways to strengthen the connection between cultural heritage and territorial development. These insights open avenues for further exploration in the field, particularly in refining governance models that align with sustainability imperatives and fostering a deeper integration of cultural heritage into socio-economic development strategies.