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In other fields, like natural resources, a wide range of participatory methods have been applied, criticized and adapted trough practice. Areas such as anthropology, history or architecture have contributed to the identification of heritage values. Semi-structured interviews and cultural mapping are examples of qualitative and participative methods that have been applied already in the conservation field. Nevertheless, no framework exists to assess the effectiveness of such methods and little experience has been built up in actor’s integration within the heritage value identification process. The purpose of this paper is to develop a framework to recognize heritage values incorporating multidisciplinary and multi-actor perspectives.

The socio-praxis approach, which is the outcome of an articulation of diverse methodologies that aim to support social processes from a bottom-up approach as a tool for decision making and community planning, was implemented in the present research. In this context, it supported the identification of heritage values incorporating multidisciplinary and multi-actor perspectives of two traditional neighborhoods of the city of Cuenca in Ecuador.

The results show that the identification of heritage values from multidisciplinary and multi-actor perspectives allows a more comprehensive vision of the existing values and the process reveals a greater involvement of the neighbors in heritage issues. The importance of structuring organized group of neighbors and positioning them as living experts has showed the complexity of cultural heritage conservation process but at the same time the significance for heritage management has been demonstrated. Therefore, this experience can be considered as an invaluable tool for heritage sites managers.

Stakeholder involvement in heritage conservation management has been widely discussed on international forums in the ultimate decades. While the importance of actor perceptions and priorities for sustainable heritage conservation is recognized, little has been said about the ways to reveal – non-expert – heritage values in such a way that people get involved in the heritage value assessment. In this perspective, the present research represents an invaluable tool for heritage sites that aim to implement a long-term management plans.

Cuenca, a World Heritage City, faces urban expansion as residents move to the outskirts, leaving the historic center abandoned and deteriorating. The challenge now is to relocate these spaces into sustainable and cohesive nodes. This research aims to identify cultural facility oversupply in the city center and understand the required usage for heritage buildings to promote a habitable, sustainable and cohesive historic center.

The study consisted of two phases. Firstly, a georeferenced spatial analysis and monthly usage frequency of each facility is proposed. Secondly, interviews explored the criteria for designating heritage buildings as cultural facilities. Additionally, a survey assessed urban habitability in three historic center parishes, measuring aspects like coverage, satisfaction and security from residents' perspectives.

The underutilization of cultural facilities demonstrates both inefficient heritage management and a lack of resident interest in cultural activities and neighborhood decision-making. Thus, ensuring collective ownership of heritage assets becomes crucial. Additionally, the municipality's approach to heritage must be reconsidered. While implementing a cultural program may seem faster and cheaper, the long-term cost-benefit of maintaining a cohesive historical center outweighs that of a dispersed city.

This paper calls for a fundamental reimagining of the concept of built heritage, emphasizing the need for a more inclusive and integrated approach that goes beyond museum and tourism-driven strategies. This perspective recognizes the importance of social, cultural and environmental sustainability in revitalizing the historic center, considering the broader context of the city and its diverse inhabitants.

The purpose of this paper is to presents a conceptual framework for a value-based monitoring system that serves as the core element for heritage conservation planning of World Heritage Sites. It reports on the early stage of heritage management research within the PRECOM3OS framework, in collaboration with the University of Leuven in Belgium and the Universidad de Cuenca in Ecuador. A new management concept was developed throughout a five-year interdisciplinary and multi-actor growth process within an international setting.

The application of the preventive conservation approach to world heritage management places the concepts of authenticity and integrity at the core of the heritage monitoring system. Moreover, the monitoring system is converted into a decision support tool for intervention and maintenance planning, beyond the mere purpose of inventorying or generating alerts.

The regular update of information for condition, risks and value assessment strengths and support strategic heritage planning. The conceptual information system developed is based on an inventory system and updated through monitoring. Therefore, planners are supplied with a tool for alternative scenarios, potential prioritization of intervention, options for preventive conservation and multi-criteria support for strategic planning over time.

The monitoring system is not fully implemented in the World Heritage Site of Cuenca; however, a generic model is put forward, developed to generate a planning tool that can be applied for different heritage sites.

More specific, the integration of two concepts: the value assessment and monitoring from a preventive conservation perspective is considered an innovative contribution to the development of decision-making systems in the broader urban planning context of historic cities.

This study aims to investigate the performance of Sustainable Development Goals (SDGs) of public listed companies (PLCs) in Malaysia through their SDGs disclosure. In addition, it examines the impact of integrated reporting (IR) quality on the SDGs’ performance.

Data are collected from an initial sample of Malaysia’s top 100 market-leading PLCs from 2016 to 2020. Univariate and multivariate analyses were used to test the research hypotheses.

The results reveal an increasing trend in SDGs’ performance. Companies contributing toward the 17 SDGs grew from 14% in 2016 to 78% in 2020. On a priority basis, the average score of the five years showed that the Malaysian PLCs are paying more attention to SDG 8 Decent Work and Economic Growth (53%); SDG 12 Responsible Consumption and Production (43%); and SDG 13 Climate Action (42%). In addition, the fixed effects regression analysis proves that companies with higher IR quality are more likely to provide better SDGs disclosure.

This study provides insights to policymakers, investors and management on the vital role of businesses in supporting the SDGs’ achievement and how IR reveals a turning point in achieving the United Nations SDGs’ agenda.

This study provides a clearer understanding of the activities seeking to achieve the SDGs and the influence of IR on them. This opens the debate for future research.

To the best of the authors’ knowledge, this study is a pioneer in examining whether the quality of IR influences SDGs disclosure among large companies in one of the emerging economies in Southeast Asia in its early application stage.