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The enhancement of artistic and cultural heritage has been a recurrent theme in the scientific and cultural debate. It has also been in the political agenda of many countries over the past few decades. This chapter aims at highlighting the complex relationship existing between digitization aimed at improving the management and enjoyment of museums' cultural heritage. In essence, the research question (RQ) is as follows: Is the digitization of museums only an economic activity or is it rather a new form through which social responsibility can materialize? Keywords: CSR, Virtual, musealization, digital, Heritage, accountability
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