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This work is the final result of a research project, funded by the Italian Nation Research Centre (CNR) about the cultural identity like integration factor. The project aim was to study, from a business economics perspective, the management system of the cultural sites, belonging to the World Heritage List of the UNESCO. In particular, the paper examines the informative systems and tools, implemented by the organizations (normally local authorities or cultural institutions) responsible for the management of the UNESCO sites. The methodological approach is deductive-inductive, coherently with the traditional business economics formulations: it consists in practice of two parts, the first one focused on the literature review and the context analysis, the second one based on the case studies of two cultural sites. They are Ferrara (Italy) and Granada (Spain), where respectively two and three organizations, responsible of the site management, have been identified. The conclusions of this work enlighten the importance of a specific tool, requested by the UNESCO, called “management plan†, for the administration of the site and the necessity on one hand of a managerial approach in its process of drafting and on the other hand of including economic and managerial aspects in its contents.