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The management of a World Heritage Site must have an intergenerational and sustainable perspective that leads to the development and implementation of policies for its sustainability. The purpose of this research is to expand knowledge on whether and how World Heritage Sites include sustainability dimensions in their management processes. Sustainability is envisioned as a multifaceted concept made up of financial, heritage, sociocultural, and environmental perspectives. A case study has been carried out at the Royal Alcazar of Seville, a UNESCO World Heritage Site since 1987. The findings highlight how sustainability dimensions intertwine with its management system. They also indicate that the financial and heritage dimensions are those that remain the most developed and that sociocultural and environmental dimensions are gaining prominence in management processes. Managers of other heritage sites can benefit from this research by acknowledging the role that all dimensions of sustainability play in the management processes of their organisations.

La gestión sostenible de los bienes de patrimonio histórico demanda sistemas de control de gestión que contemplen sus particularidades. El objetivo de este trabajo es el diseño de un modelo de control holístico, contingente e integrador a emplear por los responsables públicos y/o privados de su gestión. Se ha realizado una profunda revisión bibliográfica de la literatura. El modelo propuesto no pretende ser universal, sino un punto de referencia para su adaptación a las particularidades propias de cada bien. Incluye indicadores que permitirán medir y valorar el logro de los objetivos. The requirement of a sustainable management of the historical heritage sites demands the design of management control models that contemplate the particularities of those sites, beyond the architectural ones. The goal of this paper is the design of a holistic, contingent and integrator model to be used by the public and/or private managers for the sustainable management. To achieve this, a thorough bibliographic review of the specialized literature has been carried out. This model does not pretend to be universal but rather a point of reference for its adaptation to the particularities of each site.