Autori
Bacchini, Fabio
Di Biagio, Lorenzo
Iannacone, Roberto

Titolo
Measuring public expenditure in culture and sustainability
Periodico
Economia della cultura
Anno: 2025 - Fascicolo: 1 - Pagina iniziale: 131 - Pagina finale: 146

This paper explores the intersection between cultural public expenditure and the Sustainable Development Goals (SDGs), focusing on the Italian Ministry of Culture's budget from 2021 to 2023. Through a combination of natural language processing, topic modeling, and supervised machine learning, the study proposes a novel methodology for automatically classifying budgetary items according to their relevance to the SDGs. The analysis reveals that approximately 70% of cultural spending supports SDGs-related initiatives, particularly Goal 11 («Sustainable Cities and Communities»). However, a downward trend is observed in 2023. The approach provides a replicable framework for tracking cultural sustainability within public accounting systems across years, aligning public budgeting practices with the Sustainable Development Goals (SDGs) perspective.



SICI: 1122-7885(2025)1<131:MPEICA>2.0.ZU;2-L
Testo completo: https://www.rivisteweb.it/download/article/10.1446/118114
Testo completo alternativo: https://www.rivisteweb.it/doi/10.1446/118114

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